What should be paid attention to in the financial budget of real estate industry

Problems needing attention in financial budget of real estate industry.

1. The financial budget of real estate development enterprises should be carried out in strict accordance with the provisions of the financial system of the real estate industry, including journals, subsidiary ledgers and general ledgers.

2. Accounts include assets, liabilities, owners' equity accounts, cost accounts and profit and loss accounts.

3. The setting of cost subjects has its own industry characteristics. Development costs and product development subjects should generally be set according to detailed items, including upfront costs, indirect development costs, construction costs, supporting and auxiliary costs, financial costs and other detailed items. Whether to carry it forward every month depends on the payment of project funds and the actual progress of the project. General development costs are transferred to development products after all projects are completed, and only cost projects are collected at ordinary times.

4. Before pre-sale or sale, land use tax and property tax are generally paid only for the land actually developed by the company. After pre-sale, business tax and its surcharges should be declared and paid according to the pre-sale income, land value-added tax and stamp duty should be paid in advance according to the sales income, and enterprise income tax and land use tax should be declared and paid according to the pre-sale rate.

5. After all the houses are sold, land value-added tax and income tax will be settled, and land use tax is not required.