问题已解决
老師,房地產(chǎn)公司購買土地使用權(quán)及繳納相關(guān)稅費的分錄
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你好 買來土地使用權(quán)是建造房屋 銷售的 是嗎
2020 03/23 15:53
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2020 03/23 15:56
是的,怎樣計算和做分錄,還有土地增值稅
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2020 03/23 16:02
你好 計入 借開發(fā)成本-土地使用權(quán) 貸銀行存款 繳納稅費 借稅金及附加貸應(yīng)交稅費 借應(yīng)交稅費貸銀行存款
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2020 03/23 16:04
這個我曉得,主要是怎么計算,然后每月分攤,還是售房時按面積分攤
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2020 03/23 16:14
你好 你銷售的時候的應(yīng)納土地增值稅=增值額×稅率 增值額=納稅人轉(zhuǎn)讓房地產(chǎn)所取得的收入減除扣除項目金額后的余額。 計算增值額的扣除項目:
(1)取得土地使用權(quán)所支付的金額;
(2)開發(fā)土地的成本、費用;
(3)新建房及配套設(shè)施的成本、費用,或者舊房及建筑物的評估價格;
(4)與轉(zhuǎn)讓房地產(chǎn)有關(guān)的稅金;
(5)財政部規(guī)定的其他扣除項目。
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