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关于土地价款的抵扣问题
释义
法律分析:
关于土地价款的抵扣如下:销售额=(全部价款和价外费用-当期允许扣除的土地价款)÷(1+11%),当期允许扣除的土地价款=(当期销售房地产项目建筑面积÷房地产项目可供销售建筑面积)×支付的土地价款。《中华人民共和国增值税暂行条例》第一条
在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务),销售服务、无形资产、不动产以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。
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certificate for assets clearance and disposal
certificate for change of domicile
certificate for clearing up assets
certificate for collective ownership of land
certificate for counsel
certificate for holding of firearms for civilian purposes
certificate for holding of firearms for official purposes
certificate for import and export of wild animals and plants
certificate for inventor's patent right
certificate for land use
certificate for liquidation of debts
certificate for ownership of grassland
certificate for payment by mandate
certificate for permanent office of foreign news agency in China
certificate for protection of traditional Chinese medical species
certificate for qualifications in realty management
certificate for registration of special signs
certificate for release from reeducation through labor
certificate for release upon completion of a sentence
certificate for relief from compulsory abandonment of drug habits
certificate for the completion of a course of study
certificate for the ownership of mountain forest
certificate for the registration of computer software
certificate for the registration of contract for copyright authorization
certificate for the use of the place of business
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更新时间:2025/7/18 14:00:26