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地铁上盖物业开发项目土地使用权的成本计量不同于普通物业,对后续土地增值税的计税基础具有重大影响。本文根据地铁物业增值收益溢出效应的分析,研究提出基于全过程项目管理和工作分解结构理论的全过程计量模型的计量方法、基于市场公允交易价格导向和会计理论配比原则的成本收入配比计量模型,客观反映其成本构成。
The cost measurement of the land use right of the property development project in Metro Subway is different from ordinary property and has a significant impact on the tax base of the subsequent land value increment tax. Based on the analysis of spillover effect of metro property value-added return, this paper proposes a measurement method based on whole process project management and work breakdown structure theory, and measures the whole process based on market price fairness and accounting principle Model, objectively reflect the cost of its composition.