摘要
本文从我国房地产企业利息资本化核算、商品房只用不售、房屋租赁费改名为“物业费”和以定率征收开发企业所得税四个方面,对该行业的税收流失进行了分析,提出了作者的优化对策。
This paper analyzes the reason of revenue loss in China from four aspects which includes present way of accounting interest expense, the commodity house only being used but not sold, house rent being renamed to estate service fee and imposing enterprise income tax on the fix rate. I try to give some improved policies.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第1期13-15,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
房地产行业
税收流失
对策
estate trade
revenue loss
countermeasure
