在对房地产企业进行所得税汇算清缴的过程中,经常会碰到以下几个易混淆的费用列支问题,笔者分析如下,供读者参考。一、开办费有的房地产企业支付了土地款后,因为各种原因未开工,而将工程开工前的一切费用都计入长期待摊费用——开办费。开办费是指企业在筹建期发生的费用,包括人员工资、办公费、培训费、差旅费、印 Real estate companies in the process of income tax final settlement, often encounter the following confusing expenses listed several issues, the author analyzes the following, for readers reference. First, start-up costs Some real estate companies paid the land after the due to various reasons not started, and will start the project before all costs are included in long-term prepaid expenses - start-up costs. Start-up costs refers to the cost of enterprises in the preparation period, including staff salaries, office expenses, training costs, travel expenses, printing