（4）采(cai)取以(yi)建(jian)筑(zhu)(zhu)發票控制(zhi)建(jian)筑(zhu)(zhu)安裝成本。根據營業稅(shui)法(fa)規(gui)定建(jian)筑(zhu)(zhu)業勞務在施工(gong)(gong)(gong)地(di)納稅(shui)原(yuan)則，要求開發企(qi)業取得的建(jian)筑(zhu)(zhu)安裝發票在項目所在地(di)稅(shui)務機關開具，便于控制(zhi)虛假(jia)的支出。同時(shi)審核建(jian)筑(zhu)(zhu)安裝工(gong)(gong)(gong)程費(fei)(fei)發生的費(fei)(fei)用是否與決算報(bao)告(gao)、審計報(bao)告(gao)、工(gong)(gong)(gong)程結算報(bao)告(gao)、工(gong)(gong)(gong)程施工(gong)(gong)(gong)合同記載的內容相符；開發企(qi)業采(cai)用自營方式自行施工(gong)(gong)(gong)建(jian)設的，關注有無虛列、多(duo)列施工(gong)(gong)(gong)人(ren)工(gong)(gong)(gong)費(fei)(fei)、材料費(fei)(fei)、機械使(shi)用費(fei)(fei)等情況。

（5）將利息支(zhi)出從房地(di)(di)產開(kai)發成本(ben)(ben)(ben)中調整至開(kai)發費用(yong)。按照會計(ji)制(zhi)度規(gui)定和企(qi)業所得(de)稅(shui)法(fa)規(gui)定，企(qi)業借(jie)款(kuan)利息支(zhi)出，在(zai)開(kai)發產品完(wan)工之前，應該實(shi)行資本(ben)(ben)(ben)化(hua)處理計(ji)入開(kai)發產品成本(ben)(ben)(ben)。但土地(di)(di)增值稅(shui)法(fa)規(gui)定，利息費用(yong)要(yao)單獨計(ji)算，不計(ji)入開(kai)發成本(ben)(ben)(ben)，更不得(de)計(ji)入加計(ji)扣除基數。