Do real estate enterprises use the subject of construction in progress in the pre accounting treatme

Let me tell you from the beginning, let's talk about the accounting treatment first, if it is a fixed asset that needs to be installed, it will be included in the construction in progress. That is, the installation cost is incurred. If it does not need to be installed and there is no installation cost, it will be paid in advance.

In the case you mentioned, you can afford to buy the commercial housing developed by the developer, and the developer should hand over the house to you directly after the development is completed, and if you don't need to install it or anything, use the prepaid account. If you have to decorate the house yourself after you get it, you have to enter the construction in progress, so in the final analysis, whether it is based on the construction in progress or the advance payment, it depends on whether you need to decorate it yourself before you can use it, depending on it.

As for the tax issues involved, in order to be a buyer, you need to pay the deed tax according to the total price of the house multiplied by your local deed tax rate (generally 3% 5%), and after the deed tax payment is completed, you can go through the ownership change with the deed tax payment certificate; Both the buyer and seller of stamp duty must pay 5/10,000 of the total purchase amount contained in the contract; The new tax law stipulates that if you are enough to buy a new commercial house, you will pay the property tax from the next month after the house is delivered, and the property tax will be paid based on the residual value of the property * (the residual value of the property is the original value of the property multiplied by the local deduction amount, generally 10% 30%, for example, your local deduction rate is 30%, and the property tax you pay is 1100 * (1-30%) * As for the land tax you mentioned, there are two kinds, one is land value-added tax, You don't need to pay this, this is the seller's payment; The other is the urban land use tax, which starts to be paid from the next month after the delivery of the property, and the urban land use tax is calculated and paid by multiplying the area of the house by the local applicable fixed tax (this rate varies from province to province, you can ask your local local tax bureau for this). It's so much tax, and there's nothing else, good luck to the landlord!

Lan Fengze Garden.

Rarely will be involved. It is only possible to use it in the following cases:

Prepare for the development of real estate projects that are non-commercial housing for self-use, such as the construction of office buildings for the developer's own use.

I've been in contact with a lot of big real estate companies, but none of them have a subject of construction in progress. I am a professional in real estate cost management, and I should be very familiar with the setting of cost accounts. The larger subjects generally include:

1. Land cost.

2. Upfront costs.

3. Infrastructure.

4. Landscape cost.

5. Supporting facilities.

6. The cost of single construction and installation.

7. Development overhead.

8. Capitalized interest.

9. Marketing expenses.

10. Management costs.

11. Financial expenses.

So if you don't have a construction process, which subject to enter?

Borrow: in the letter blind construction of the slippery oak project, the tax payable - the value-added tax payable such as car tax (input tax), credit: bank deposits, etc.

After 2019, the input tax of taxpayers who obtain immovable property or immovable property construction in progress will no longer be deducted in 2 years. The input VAT to be deducted that has not been fully deducted under the previous provisions can be deducted from the output VAT from the tax period in April 2019.

1. The real estate under construction used as an office space is of the same nature as the office building built by general manufacturing enterprises for its own use, and is accounted for by the account of "construction in progress";

2. Inventory is a "statement item", not an accounting account.

Therefore, the real estate under construction developed as a ** commercial house is accounted for by "development cost".

Development costs are cost accounts that are carried forward to the "inventory" item at the end of the period, and are not directly reflected in the balance sheet.

Development costs are generally applicable to real estate development enterprises, similar to the "production costs" account of general manufacturing enterprises, and the account structure is similar.

In order to clarify the interrelationship between accounting subjects, fully understand the closed nature and role of accounting subjects, and then set up accounting subjects more scientifically and standardly, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards.

There are three main criteria for classifying accounting subjects: first, the attribution classification of accounting accounts; the second is the detailed process of accounting information of accounting subjects; The third is the economic use of the accounting subjects.

Answer: Hello, I am Wu Jiaoyang Legal Aid, who has been engaged in this field for more than 15 years, familiar with the business handling of ** departments, familiar with various laws and regulations, and earnestly provides you with professional analysis opinions. I've seen your question and I'm sorting out the answer, it will take about 5 minutes, so please wait a while

Hello, it's a pleasure to answer for you.

To provide you, the accounting process of real estate enterprises:

1. Set up ledger accounts.

Setting up ledger accounts is a method of accounting for the specific contents of accounting objects. The so-called accounting account is an item that classifies and accounts for the specific content of the accounting object.

The setting up of accounting subjects is to stipulate these items in advance when designing the accounting system, and then open accounts in the account books according to them, record various economic operations in a classified and continuous manner, reflect the changes and results of the increase and decrease of various accounting elements caused by the occurrence of various economic transactions, and provide various types of accounting indicators for economic management.

2. Double-entry bookkeeping.

Double-entry bookkeeping is a method of bookkeeping that is commensurate with single-entry bookkeeping. This method is characterized by the simultaneous crediting of two or more relevant accounts for each economic transaction in equal amounts. Through the correspondence of accounts, you can learn the ins and outs of the content of economic operations; Through the balance of accounts, it is possible to check whether the records about transactions are correct.

3. Fill in the audit voucher.

Accounting vouchers are written proofs that record economic operations and clarify economic responsibilities, and are the basis for registering account books. The voucher must be reviewed by the accounting department and the relevant departments. Only accounting documents that have been audited and considered correct can be used as the basis for bookkeeping.

Filling in and examining accounting vouchers not only provides true and reliable data for economic management, but is also an important aspect of exercising accounting supervision.

4. Register account books.

The account book is used to record the various scriptures comprehensively, continuously and systematically.

The bookbook of economic business is an important tool for preserving accounting data. Registering the account book is the brokerage business that records the accounting vouchers, and records them in the relevant books in a timely and categorical manner. The registration of account books must be based on vouchers, and regular settlement and reconciliation are carried out in order to provide complete and systematic accounting data for the preparation of accounting statements.