营改增之后，取得土地使用权如何抵扣进项税额？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	营改增之后，取得土地使用权如何抵扣进项税额？
释义	营改增之后，取得土地使用权如何抵扣进项税额？营改增后房地产开发企业取得土地使用权支付的土地出让金不是抵扣，而是自销售收入抵减。国税总局2016第18号公告：第四条房地产开发企业中的一般纳税人销售自行开发的房地产项目，适用一般计税方法计税，按照取得的全部价款和价外费用，扣除当期销售房地产项目对应的土地价款后的余额计算销售额。销售额的计算公式如下：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%）这样解释大家理解吗？该内容由杨振军律师和律说律答共创回答
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