我国房地产企业相关会计问题研究
|
摘要
自上世纪80年代以来,随着住房制度改革,我国房地产行业得到迅速的发展。与此同时,房地产企业会计经历了20世纪80至90年代,20世纪90年代至2005年和2006年以后三个发展阶段,房地产企业会计制度从均衡到打破均衡再到重新获得均衡的动态演进。
由于房地产企业经营和产品特点,一部分房地产企业面对日益激烈的市场竞争,不是采取正当途径增加收入,降低成本,而是利用现行房地产会计制度中收入和成本费用确认与计量方面存在的自由度和现性税收制度存在的种种问题,通过各种方法和途径偷逃税款,操控利润。
本文作者根据自己在房地产行业多年的从业经验,对我国房地产企业存在的会计信息失真和偷逃税款问题的现状和形成原因进行了分析,并通过对和达房地产开发有限公司2007年度会计报表和实际业务的分析,针对上述两个普遍存在于房地产企业的会计问题提出了对策和建议,认为治理会计信息失真和治理偷逃税款应“双管齐下”,为房地产企业会计的规范化和房地产行业的健康发展提供理论依据和实践参考。
Real Estate Corporation Accounting is an economic controlling system which recognizes, measures and reports real estate transactions to provide useful decision-making to stake holders based on GAAP. According to my experience of Real Estate Corporation, There exist two major problems about Real Estate Accounting: serious unreal accounting information and serious stealing taxes. The reason why accounting information is unreal is that there are not normal regulations about recognizing and measuring revenues and costs. The ways of stealing taxes are as follows: (1) use wrong calculating formula; (2) move legal revenues or not record turnover; (3) hide tax-revenues; (4) increase exploiting cost through soil evaluation; (5) make artificial loan; (6) make artificial investment; (7) use relative transactions to remove revenues; (8) make accounting calculation wrong deliberately. The reasons why real estate companies can steal taxes are that: (1) there aren’t normal tax rules; (2) real estate companies have complex society surroundings; (3) exploiting real estate needs too long time and segments; (4) tax authority can’t beat unlawful companies seriously. The two problems considering Real Estate Accounting have tight relationship. Last but not least, the paper puts forward some counter ways to govern unreal accounting information: (1) construct complete accounting rules system; (2) divide revenue and cost recognition on real estate transaction; (3) increase closure; (4) perfect corporation governance structure; (5) improve accountants’knowledge. Meanwhile, the counter measures to govern stealing taxes include: (1) encourage ready-made sales; (2) carry“working-number”management; (3) strengthen managing real estate exploiting process; (4) strengthen supervising invoice management; (5) unify real estate companies’accounting report; (6) strengthen punishment of stealing taxes; (7) execute united tax rules; (8) reform and improve real estate rules.
由于房地产企业经营和产品特点,一部分房地产企业面对日益激烈的市场竞争,不是采取正当途径增加收入,降低成本,而是利用现行房地产会计制度中收入和成本费用确认与计量方面存在的自由度和现性税收制度存在的种种问题,通过各种方法和途径偷逃税款,操控利润。
本文作者根据自己在房地产行业多年的从业经验,对我国房地产企业存在的会计信息失真和偷逃税款问题的现状和形成原因进行了分析,并通过对和达房地产开发有限公司2007年度会计报表和实际业务的分析,针对上述两个普遍存在于房地产企业的会计问题提出了对策和建议,认为治理会计信息失真和治理偷逃税款应“双管齐下”,为房地产企业会计的规范化和房地产行业的健康发展提供理论依据和实践参考。
Real Estate Corporation Accounting is an economic controlling system which recognizes, measures and reports real estate transactions to provide useful decision-making to stake holders based on GAAP. According to my experience of Real Estate Corporation, There exist two major problems about Real Estate Accounting: serious unreal accounting information and serious stealing taxes. The reason why accounting information is unreal is that there are not normal regulations about recognizing and measuring revenues and costs. The ways of stealing taxes are as follows: (1) use wrong calculating formula; (2) move legal revenues or not record turnover; (3) hide tax-revenues; (4) increase exploiting cost through soil evaluation; (5) make artificial loan; (6) make artificial investment; (7) use relative transactions to remove revenues; (8) make accounting calculation wrong deliberately. The reasons why real estate companies can steal taxes are that: (1) there aren’t normal tax rules; (2) real estate companies have complex society surroundings; (3) exploiting real estate needs too long time and segments; (4) tax authority can’t beat unlawful companies seriously. The two problems considering Real Estate Accounting have tight relationship. Last but not least, the paper puts forward some counter ways to govern unreal accounting information: (1) construct complete accounting rules system; (2) divide revenue and cost recognition on real estate transaction; (3) increase closure; (4) perfect corporation governance structure; (5) improve accountants’knowledge. Meanwhile, the counter measures to govern stealing taxes include: (1) encourage ready-made sales; (2) carry“working-number”management; (3) strengthen managing real estate exploiting process; (4) strengthen supervising invoice management; (5) unify real estate companies’accounting report; (6) strengthen punishment of stealing taxes; (7) execute united tax rules; (8) reform and improve real estate rules.
引文
[1] 张艳,孙利琼.谈房地产开发企业收入和费用的处理.财会月刊(会计),2006,(8):17-18
[2] 葛曦.谈房地产开发中的借款费用资本化.财会月刊(会计),2006,(3):33-34
[3] 王震,王京梁.房地产开发企业借款费用会计处理的比较研究.经济论坛,2005,(2):91-92
[4] 仇俊林,范晓阳.企业会计信息失真问题研究.北京:人民出版社,2006,66-78
[5] 张阳、安仲文.我国房地产税面临的问题及完善.商业时代,2006,(16):86-88
[6] 牟韶红.房地产开发企业审计中的税收审查重点.财会月刊(理论),2006,(6):45-46
[7] 李德平.涉外房地产企业所得税检查中存在的问题及对策.涉外税务,2006,(4):67-68
[8] 刘宇辉,魏志甫,赵登宏.关于我国房地产税费改革的思考.中国税务,2006,(8):63
[9] 中华人民共和国财政部制定.企业会计准则.北京:经济科学出版社,2006,15-18
[10] 林星华.房地产行业会计信息质量问题的探讨:[暨南大学硕士学位论文] .广州:暨南大学管理学院,2005,11-15
[11] 葛家澍,徐跃.会计计量属性的探讨.会计研究,2006,(9):7-14
[12] 谢诗芬.公允价值:国际会计前沿问题研究.长沙:湖南人民出版社,2004, 54
[13] 卢现祥.西方新制度经济学.北京:中国发展出版社,1996,71-72
[14] 张宇燕.个人理性与“制度悖论”——对国家兴衰的尝试性探索.1993.载盛洪.现代制度经济学(下卷).北京:北京大学出版社,2003,283-291
[15] 林毅夫.关于制度变迁的经济学理论:诱致性变迁与强制性变迁.1989.载(美)科斯(Coase,R),(美)阿尔钦(Alchian,A),(美)诺斯(North,D)著;刘守英等译.财产权利与制度变迁:产权学派与新制度学派译文集.上海:上海三联书店、上海人民出版社,2002,371-409
[16] Simon H.Rationality as Process and as Product of Thought.American Economic Association Papers and Proceedings,1978,(68):223-265
[17] Simon H.Product of Thought and Rationality as Process.Philosophy and Economic Theory.Edited by Habon Frank and Hollis Martin.Oxford: Oxford University press,1979,221-234
[18] 曹越.产权保护、“三域”秩序与审计信息真实性——兼与谢德仁博士商榷.湖南大学会计学院工作论文,2007,2-3
[19] 谢德仁.会计信息的真实性与会计规则制定权合约安排.经济研究,2000,(5):47-51
[20] 刘圻.从程序理性的角度看会计信息失真的分类治理.中南财经政法大学学报,2005,(3),130-134
[21] Ijiri Y.Cash Flow Accounting and Its Structure.Journal of Accounting,Auditing and Finance,1978,(6):331-348
[22] Beaver W.Financial Reporting:an Accounting Revolution.Englewood Cliffs:Prince-Hall,1981,84
[23] Seal W B.Accounting,Management Control and Business Organization:An Institutional Perspective.Aldershot:Avebury Ashgate,1993,99-124
[24] 郭松山,黄绍华.我国现行房地产税制的博弈分析.税务研究,2005,(5):37-40
[25] 晏鸣.房地产开发企业偷逃税的主要手法及征管对策.税务研究,2006,(2):70-72
[26] Berle A,Means G.The Modern Corporation and Private Property.New York:Commerce Clearing House,1932,50-80
[27] Jensen M C,Meckling W.Theory of the Firm:Managerial Behavior,Agency Cost and Ownership Structure,Journal of Financial Economics,1976, (3):305-360
[28] Blair M.Ownership and Control:Rethinking Corporate Governance for the Twenty-first Century.Washington:Brookings Institution,1995,135-160
[29] 李维安,武立东.公司治理教程.上海:上海人民出版社,2002,22-28
[30] Baker G,Gibbons,Murphy K.Relational Contracts and the Theory of the Firm.Quarterly Journal of Economics,2002,117:39-83
[31] 李进都.房地产税收理论与实务.北京:中国税务出版社,2000,55-67
[32] 路小平,刘洪玉.我国房地产税制的现状及改革设想.税务研究,2002,(7):60-63
[33] 小颖.开征物业税宜缓行.南方日报,2004 年 2 月 13 日
[34] 邓宏乾.国外房地产税制介绍与借鉴.中国家庭网,2001 年 7 月 9 日、
[35] 林星华,房地产行业会计信息质量问题的探讨,2005 年硕士论文
[36] 何秀平,新准则下房地产企业利润调控研究,科技情报与经济,2007,(36)
[37] 陈月坤,企业会计信息失真治理研究,时代经贸,2007,(72)
[38] 范长发,高美华,张民毅,房地产业中的税收问题,财经观察,2006,(10)
[39] 刘华,房地产业税收管理面临的问题思考,科技创业月刊,2006,(6)
[40] 程瑶,我国现行房地产税制存在的问题,特区经济,2006,(4)
[41] 韩采宏,我国当前房地产税费制度存在的问题及改革思路,价值工程,2006,(10)
[42] 李凯,邹毅,我国房地产税负评价与分析,中国软科学,2001,(7)
[43] 刑学良,美国房地产税收的经验与启示,天津商学院院报,2004,(5)
[2] 葛曦.谈房地产开发中的借款费用资本化.财会月刊(会计),2006,(3):33-34
[3] 王震,王京梁.房地产开发企业借款费用会计处理的比较研究.经济论坛,2005,(2):91-92
[4] 仇俊林,范晓阳.企业会计信息失真问题研究.北京:人民出版社,2006,66-78
[5] 张阳、安仲文.我国房地产税面临的问题及完善.商业时代,2006,(16):86-88
[6] 牟韶红.房地产开发企业审计中的税收审查重点.财会月刊(理论),2006,(6):45-46
[7] 李德平.涉外房地产企业所得税检查中存在的问题及对策.涉外税务,2006,(4):67-68
[8] 刘宇辉,魏志甫,赵登宏.关于我国房地产税费改革的思考.中国税务,2006,(8):63
[9] 中华人民共和国财政部制定.企业会计准则.北京:经济科学出版社,2006,15-18
[10] 林星华.房地产行业会计信息质量问题的探讨:[暨南大学硕士学位论文] .广州:暨南大学管理学院,2005,11-15
[11] 葛家澍,徐跃.会计计量属性的探讨.会计研究,2006,(9):7-14
[12] 谢诗芬.公允价值:国际会计前沿问题研究.长沙:湖南人民出版社,2004, 54
[13] 卢现祥.西方新制度经济学.北京:中国发展出版社,1996,71-72
[14] 张宇燕.个人理性与“制度悖论”——对国家兴衰的尝试性探索.1993.载盛洪.现代制度经济学(下卷).北京:北京大学出版社,2003,283-291
[15] 林毅夫.关于制度变迁的经济学理论:诱致性变迁与强制性变迁.1989.载(美)科斯(Coase,R),(美)阿尔钦(Alchian,A),(美)诺斯(North,D)著;刘守英等译.财产权利与制度变迁:产权学派与新制度学派译文集.上海:上海三联书店、上海人民出版社,2002,371-409
[16] Simon H.Rationality as Process and as Product of Thought.American Economic Association Papers and Proceedings,1978,(68):223-265
[17] Simon H.Product of Thought and Rationality as Process.Philosophy and Economic Theory.Edited by Habon Frank and Hollis Martin.Oxford: Oxford University press,1979,221-234
[18] 曹越.产权保护、“三域”秩序与审计信息真实性——兼与谢德仁博士商榷.湖南大学会计学院工作论文,2007,2-3
[19] 谢德仁.会计信息的真实性与会计规则制定权合约安排.经济研究,2000,(5):47-51
[20] 刘圻.从程序理性的角度看会计信息失真的分类治理.中南财经政法大学学报,2005,(3),130-134
[21] Ijiri Y.Cash Flow Accounting and Its Structure.Journal of Accounting,Auditing and Finance,1978,(6):331-348
[22] Beaver W.Financial Reporting:an Accounting Revolution.Englewood Cliffs:Prince-Hall,1981,84
[23] Seal W B.Accounting,Management Control and Business Organization:An Institutional Perspective.Aldershot:Avebury Ashgate,1993,99-124
[24] 郭松山,黄绍华.我国现行房地产税制的博弈分析.税务研究,2005,(5):37-40
[25] 晏鸣.房地产开发企业偷逃税的主要手法及征管对策.税务研究,2006,(2):70-72
[26] Berle A,Means G.The Modern Corporation and Private Property.New York:Commerce Clearing House,1932,50-80
[27] Jensen M C,Meckling W.Theory of the Firm:Managerial Behavior,Agency Cost and Ownership Structure,Journal of Financial Economics,1976, (3):305-360
[28] Blair M.Ownership and Control:Rethinking Corporate Governance for the Twenty-first Century.Washington:Brookings Institution,1995,135-160
[29] 李维安,武立东.公司治理教程.上海:上海人民出版社,2002,22-28
[30] Baker G,Gibbons,Murphy K.Relational Contracts and the Theory of the Firm.Quarterly Journal of Economics,2002,117:39-83
[31] 李进都.房地产税收理论与实务.北京:中国税务出版社,2000,55-67
[32] 路小平,刘洪玉.我国房地产税制的现状及改革设想.税务研究,2002,(7):60-63
[33] 小颖.开征物业税宜缓行.南方日报,2004 年 2 月 13 日
[34] 邓宏乾.国外房地产税制介绍与借鉴.中国家庭网,2001 年 7 月 9 日、
[35] 林星华,房地产行业会计信息质量问题的探讨,2005 年硕士论文
[36] 何秀平,新准则下房地产企业利润调控研究,科技情报与经济,2007,(36)
[37] 陈月坤,企业会计信息失真治理研究,时代经贸,2007,(72)
[38] 范长发,高美华,张民毅,房地产业中的税收问题,财经观察,2006,(10)
[39] 刘华,房地产业税收管理面临的问题思考,科技创业月刊,2006,(6)
[40] 程瑶,我国现行房地产税制存在的问题,特区经济,2006,(4)
[41] 韩采宏,我国当前房地产税费制度存在的问题及改革思路,价值工程,2006,(10)
[42] 李凯,邹毅,我国房地产税负评价与分析,中国软科学,2001,(7)
[43] 刑学良,美国房地产税收的经验与启示,天津商学院院报,2004,(5)