土地增值税清算成本费用分摊扣除问题分析

发布时间：2018-01-14 21:24

本文关键词：土地增值税清算成本费用分摊扣除问题分析　出处：《时代金融》2016年14期 　论文类型：期刊论文

【摘要】：土地增值税是我国参与土地收益分配的主要手段,是我国进行宏观调控的重要措施,更是关系我国房地产市场发展的重要保障。因此,合理确定开发成本的分摊是准确计算土地增值税的关键。近年来,随着我国对房地产市场宏观调控政策的相继出台,我国税务部门加强了对房地产企业的监督与管理。特别是随着我国税务总局一系列文件的出台,加强了对土地增值税清算的监管力度。土地增值税成本费用的分摊方法是否合理将对房地产企业的利润产生最直接的影响。本文将就我国房地产企业土地增值税清算成本费用分摊扣除问题进行探讨,并探寻恰当的分摊方法,以期为房地产企业的发展提供有价值的策略。
[Abstract]:Land value-added tax is the main means to participate in the distribution of land income, is an important measure of macro-control in China, but also relates to the development of the real estate market in China an important guarantee. It is the key to calculate the land value-added tax (VAT) to determine the allocation of the development cost reasonably. In recent years, with the introduction of macro-control policies on the real estate market in China. China's tax authorities have strengthened the supervision and management of real estate enterprises, especially with the introduction of a series of documents of the State Administration of Taxation. The supervision of land value added tax settlement has been strengthened. Whether the cost of land value-added tax is reasonable or not will have the most direct effect on the profits of real estate enterprises. This article will focus on the land value added tax of real estate enterprises in China. This paper discusses the deduction of liquidation cost and expense sharing. And to explore the appropriate allocation method, in order to provide valuable strategies for the development of real estate enterprises.
【作者单位】：北京中关村科学城建设股份有限公司;华油实业开发总公司;
【分类号】：F812.42;F301.3
【正文快照】： 一、引言对于房地产企业而言,房地产企业的经营收入主要包括:商品房的销售收入、土地转让收入、配套设施销售收入等共同构成的。土地增值税作为房地产企业中的一项重要成本费用支出,将对房地产企业的利润产生直接影响。近年来,国家为了控制房地产市场的发展,先后出台了一系

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