逾期缴纳土地出让金所支付违约金的财税处理
发布时间：2018-10-05 09:06
【摘要】：正在具体实务中,房地产企业未按照土地使用权出让合同约定时间交付土地出让金的,通常应当向出让人支付,即向当地的国土资源局每日按迟延支付款项的千分之一支付违约金。房地产企业逾期缴纳土地出让金而支付违约金应当如何会计处理?是否应当并入土地价款计算缴纳契税?是否允许土地增值税税前扣除?是否允许企业所得税税前扣除?在阐述上述问题之前,首先分清滞纳金与违约金的差异。实务中,很多人将逾期缴纳土地出让金而支付的违约金
[Abstract]:If a real estate enterprise fails to pay the land transfer fee according to the time specified in the land use right assignment contract, it shall normally pay the transferor. That is to say to the local Land and Resources Bureau daily delay payment of 1/1000 of the payment of liquidated damages. Real estate enterprise overdue payment of land transfer fee and pay breach of contract should be how to deal with accounting? Should be incorporated into the land price to calculate the payment of deed tax? Is land value added tax allowed before tax deduction? Is enterprise income tax deductible allowed before tax? Before expounding the above problems, the difference between the late payment and the penalty for breach of contract is made clear. In practice, many people will pay a penalty for breach of contract due to the late payment of the land grant fee
【分类号】：D922.22
本文编号：2252803
[Abstract]:If a real estate enterprise fails to pay the land transfer fee according to the time specified in the land use right assignment contract, it shall normally pay the transferor. That is to say to the local Land and Resources Bureau daily delay payment of 1/1000 of the payment of liquidated damages. Real estate enterprise overdue payment of land transfer fee and pay breach of contract should be how to deal with accounting? Should be incorporated into the land price to calculate the payment of deed tax? Is land value added tax allowed before tax deduction? Is enterprise income tax deductible allowed before tax? Before expounding the above problems, the difference between the late payment and the penalty for breach of contract is made clear. In practice, many people will pay a penalty for breach of contract due to the late payment of the land grant fee
【分类号】：D922.22
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