CAJ | 학술논문

我国实施的新会计准则中关于存货计价方法、投资性房地产、固定资产计量等方面的规定，使房地产企业的税收筹划工作受到了一定程度的影响。立足于我国房地产企业税收筹划存在的问题，消除新企业会计准则对房地产企业负面影响，是新形势下房地产企业健康发展的要求。
아국실시적신회계준칙중관우존화계개방법、투자성방지산、고정자산계량등방면적규정，사방지산기업적세수주화공작수도료일정정도적영향。립족우아국방지산기업세수주화존재적문제，소제신기업회계준칙대방지산기업부면영향，시신형세하방지산기업건강발전적요구。
Provision about inventory valuation method, investment real estate and fixed assets in the new accounting standards of China affects the tax planning work of the real estate business to a certain extent. Based on problems in real estate business tax planning in China, it is the requirement for the healthy development of real estate business under the new situation to eliminate the negative impact of the new accounting standards for the real estate business.