First of all, real estate enterprises and industrial enterprises (manufacturing) are different in accounting. In terms of cost accounting, the production cost cycle of manufacturing industry is short, and the production cost of products can be completed in a short time; However, the development cost cycle of real estate enterprises is long, and housing development and construction can only be completed in one year. So this is the accounting of two different industries, and there are many differences, so I won't introduce them here. Because you want to be engaged in real estate accounting, I'll start with real estate accounting. Two. Taxes involved in real estate enterprises The main taxes involved in real estate development enterprises are business tax, urban construction tax, education surcharge, land value-added tax, property tax, land use tax, stamp duty, enterprise income tax, personal income tax and deed tax. (1) Business tax: tax basis: all the price and other expenses charged by the taxpayer to the other party. Taxable services mainly involve the following aspects: 1, the transfer of land use rights should be taxed according to the sub-item of "land use rights transfer" in the tax item of "intangible assets transfer"; 2. For the sale of real estate, the tax rate is 5%; 3. After the lease of land use rights and real estate is completed, it will be taxed according to "service industry-leasing industry". Calculation formula = turnover × applicable tax rate (II) Urban maintenance and construction tax and education surcharge: Based on business tax, urban maintenance and construction tax is levied at 7%, 5% and 1% respectively by region, and education surcharge is levied at 3%. (3) Land value-added tax: it is a tax levied on units and individuals who transfer state-owned land use rights, above-ground buildings and their attachments and obtain income. Land value-added tax is calculated and levied according to the value-added amount obtained by taxpayers in transferring real estate and the prescribed applicable tax rate. The value-added amount is the balance of the income obtained by taxpayers from the transfer of real estate after deducting the project amount stipulated in the regulations. It adopts a four-level progressive tax rate, and the land value-added tax payable = land appreciation amount × applicable tax rate-quick deduction amount × quick deduction rate. In which: land appreciation = total income from real estate transfer-deduction of project amount. Deduction items are: payment for obtaining land use rights; The cost of developing land and building new houses and supporting facilities; The cost of land development and new housing and supporting facilities; The evaluation price of old houses and buildings; Taxes related to real estate transfer; Plus deduction points. (4) Property tax: it is a tax levied on domestic units and individuals who own property rights in cities, counties, towns and industrial and mining areas according to the original value of property tax or rental income. Based on the original value (appraised value) of the property, the tax rate is 1.2%. Annual tax payable = original value (assessed value) ×( 1-30%)× 1.2%. The rental housing tax rate is 12%. (5) Urban land use tax: it is a tax paid by units and individuals who have the right to use land in cities, counties, towns and industrial and mining areas in installments according to the prescribed tax amount and the actual occupied land area. Annual tax payable = ∑ (land area at all levels × corresponding tax amount). Real estate development enterprises use, lease or lend their own commercial houses, and urban land use tax and property tax shall be levied from the month after the house is used or delivered. (6) Stamp duty: it is a kind of behavioral voucher tax levied on all kinds of vouchers listed in the Provisional Regulations on Stamp Duty in economic activities and economic exchanges. It is divided into ad valorem tax and specific tax. Tax payable = tax payable × tax rate, tax payable = number of vouchers × unit tax amount. Stamp duty is not levied on the certificate (contract) of land use right transfer for the time being, but stamp duty should be paid on the contracts and documents signed in land development and construction, real estate sales and leasing activities. When buying or selling houses, the stamp duty shall be paid at 0.05% of the amount specified in the property right transfer document. When handling the transfer formalities, the real estate transaction management department shall supervise the buyers and sellers to cancel the tax obligations in the transfer contract or agreement, and then handle the transfer formalities. When handling the certificate of real estate ownership, stamp duty shall be paid at five yuan each according to the right permission, and the real estate ownership management department shall supervise the payee to cancel the tax on the certificate of real estate ownership according to the decal, and then go through the certification procedures. (7) Deed tax: Deed tax is based on the transaction price of land use right transfer and house sale, and the applicable tax rate is 3-5%. The scope of expropriation includes the transfer of state-owned land use rights, the transfer of land use rights (including sale, gift and exchange), the sale of houses, the gift of houses and the exchange of houses. The tax basis is mainly the transaction price, approved price, exchange price difference and "paid land use right transfer fee or land income". Taxable amount = tax basis × tax rate (8) Enterprise income tax, foreign capital and foreign enterprise income tax: it is a tax levied on the production, business income and other income of enterprises or organizations in China within a certain period of time. Taxable amount = (all taxable income-deductible items) × applicable tax rate. (9) Personal income tax: it is a tax levied on personal labor and non-labor income. The real estate industry involves the most "wages and salaries" income. Applicable to the excessive progressive tax rate of 5%-45%. Taxable amount = taxable income × applicable tax rate-quick deduction. Three. Real estate enterprise accounting (1) Real estate enterprise accounting, asset category101cash 2 102 bank deposits 3 109 other monetary funds 4 1 1 short-term investments 5. 1 14 bad debt reserve 8 1 15 prepayments 9 1 19 other receivables 10 12 1 material procurement/kloc-0. 4 Inventory materials 13 125 inventory equipment 14 129 low-value consumables 15 1 material cost difference 16 133 entrusted processing materials/kloc. 8 136 Development products by stages 19 137 Leased development products 20 138 Turnover house 2 139 Prepaid expenses 22 14 1 Long-term investment 231. 055 accumulated depreciation 25 156 fixed assets clearing 26 159 fixed assets purchase and construction expenditure 27 16 1 intangible assets 28 17 1 deferred assets 2918/kloc- Short-term loans 3 1 202 notes payable 23 profits payable 39 229 other payables 40 23 1 accrued expenses 4 1 long-term loans 42 25 1 bonds payable 43 26 1 long-term payables 3. Owners' equity class 44 30 1 paid-in capital. Kloc-0/ capital reserve 46 3 13 surplus reserve 47 3265437 cost category 49 40 1 development cost 50 407 development indirect expenses V. Profit and loss category 5 1 operating income 52 502 operating cost 53 503 sales expenses 54 504 business tax and surcharges 55 5 1 0. 59 53 1 investment income 60 54 1 non-operating income 6 1 non-operating expenditure (ii) accounting of development cost and period cost: 1, "development cost", mainly including: (1) compensation for land acquisition and demolition (land acquisition fee and farmland occupation tax) (2) Pre-project expenses (planning, design, project feasibility study, hydrology, geology, surveying and mapping, "three links and one leveling"); (3) Infrastructure fees (residential road construction, water supply, power supply, gas supply, sewage discharge, flood discharge, communication, lighting, sanitation and greening); (4) Construction and installation expenses (construction and installation expenses paid to the contractor); (5) the cost of public facilities (such as neighborhood committees, police stations, kindergartens, fire protection, boiler rooms, water towers, bicycle sheds, public toilets, etc.). ) is divided into two levels: land development, supporting facilities development and housing development. According to the above six items, you can set up three levels of detailed subjects: ① Development land cost: loan: development cost-land development loan: bank deposit or accounts payable-shared indirect cost-XX company: development cost-land development loan: development indirect cost carried forward to development land cost: development cost-housing development loan: development cost-land development ② Development calculation of supporting facilities. Formula: Development cost of supporting facilities accrued by a developed product = budget cost (or planned cost) of the developed product * provision rate of supporting facilities = budget cost (or planned cost) of supporting facilities/budget cost (or planned cost) of products developed by the facility * 65,438+000% of supporting facilities cost (development of self-occupied construction land) Borrowing: development cost-supporting facilities development loan: development cost- Expense loan: development cost-supporting facilities development loan: development indirect cost is carried forward to supporting facilities development cost loan: development cost-housing development loan: development cost-supporting facilities development ③ Expenses incurred during housing development (distinguishable objects) loan: development cost-housing development loan: bank deposit ④ The main construction methods for developing housing buildings are "contracting out". "Self-receiving and self-supporting" two kinds of loans are outsourced to other units for construction (according to the monthly report or price list of completed projects): development cost-housing development loan: bank deposit or accounts payable-loans for self-organized construction projects: development cost-housing development loan: bank deposit or accounts payable-wages payable for construction projects ⑤ Development cost of construction projects of generation enterprises. The expenses incurred by construction project enterprises for development and construction are as follows: development cost-development loan for construction projects: indirect expenses carried forward by bank deposits or inventory materials or cash: development cost-development loan for construction projects: development indirect expenses carried forward after project completion: development cost-development loan for construction projects: development cost-development transferred to the entrusting unit. After that, according to the handover procedures, we borrow: main business cost-settlement cost of agent construction project loan: development cost-agent construction project 2. Development indirect cost: directly organize and manage the expenses incurred in development, including: managers' salaries, employee welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses and indirect expenses incurred in amortization of swing space loan: development indirect expenses loan: bank deposits or accounts payable or wages payable. Indirect cost development loan: development cost-housing development loan: completed housing development cost carry-over loan: development product loan: development cost-housing development 3. Management cost: refers to the expenses incurred by the administrative department of the development enterprise for managing and organizing real estate development and operation activities. 4. Financial expenses: including net interest expenses, exchange gains and losses, foreign exchange adjustment fees, handling fees of financial institutions, etc. 5. Sales expenses: expenses incurred in the process of selling products or providing services. It mainly includes: modification and repair fees, product maintenance fees, utilities and heating fees before product sales; Advertising expenses, exhibition expenses incurred in the product sales process, and recurrent expenses such as employee salaries, welfare expenses and business expenses incurred by the sales organization specially set up to sell the products of this enterprise. Four. Main accounting processing flow (1) Expenditures incurred in real estate development, such as land costs, preliminary project costs, infrastructure costs, construction and installation costs, etc.: development cost loans: bank deposits, cash, raw materials, etc. (2) Development completion loan: development product loan: development cost (3) pre-sale housing loan: bank deposit, cash loan: advance payment (4) development completion, Carry-forward pre-sale housing loan: prepayment loan: operating income (5) Carry-forward sales housing cost loan: operating cost loan: product development (6) Tax refund loan: business tax and additional loan: tax payable-business tax loan: tax payable-urban construction tax loan: others payable-education surcharge (7) Carry-forward income loan: operating income loan: profit this year (8) profit loan this year: