首页/ 题库 / [多选题]下列关于土地增值税清算时相关问题的处理，的答案

下列关于土地增值税清算时相关问题的处理，表述错误的有（ ）。

多选题
2021-07-17 21:01
A、土地增值税清算时，已经计入房地产开发成本的利息支出，应调整至管理费用中计算扣除
B、房地产开发企业在工程竣工验收后，根据合同约定，扣留建筑安装施工企业一定比例的工程款，作为开发项目的质量保证金，未开具发票的，扣留的质量保证金也可以计算扣除
C、房地产开发企业逾期开发缴纳的土地闲置费不得扣除
D、土地增值税清算时，已全额开具商品房销售发票的，按照发票所载金额确认收入；未开具发票或未全额开具发票的，以交易双方签订的销售合同所载的售房金额及其他收益确认收入
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正确答案
AB
试题解析
标签： 财会金融类 税务师 税法(一) 税法(二) 涉税服务相关法律 财务与会计 涉税服务实务 第十章 房产税法、契税法和土地增值税法
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