在现政策下,对于超出以经济适用住房销售价格购买部分面积的价款和超出按限价商品住房销售价格购买部分面积的价款(以下简称“政策性住房超面积价款”),建设单位收取后需上缴财政,还需计算缴纳营业税金及附加、企业所得税,笔者认为不符合税制公平性原则。本文从超面积部分盈亏分析开始,进一步探讨政策性住房超面积价款的账务处理和涉税问题,以期对该业务的规范化运作有所促进,并能够促进相关财税制度的完善。 Under the current policy, the construction unit charges a portion of the purchase price for an area that is priced at an affordable housing sales price and a purchase price for a portion of the area that exceeds the selling price of a commodity housing unit (hereinafter referred to as “policy-based super-area purchase price”) After the need to turn over the financial, but also to calculate the payment of business taxes and surcharges, corporate income tax, I believe that does not meet the tax fairness principle. This article begins with the analysis of profit and loss of the super-area, and further explores the accounting treatment and tax-related issues of the policy of super-area housing price, with a view to promoting the normal operation of the business and promoting the improvement of the relevant fiscal and taxation system.