土地增值税印花税如何算-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	土地增值税印花税如何算
释义	根据相关财务制度规章，房地产企业购买土地时缴纳的印花税应计入管理费用.根据《土地增值税暂行条例实施细则》（财法字〔1995〕6号）第七条的规章，开发土地和新建房及配套设施的费用（以下简称房地产开发费用）是指与房地产开发项目有关的销售费用、管理费用、财务费用。因此，房地产开发企业由于土地出让合同缴纳的印花税可以作为房地产开发费用在计算土地增值税时扣除。
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