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地处县城的某房地产开发公司,的答案

地处县城的某房地产开发公司,2012年3月对一处已竣工的房地产开发项目进行验收,可售建筑面积共计25000平方米。该项目的开发和销售情况如下:(1)该公司取得土地使用权应支付的土地出让金为8000万元,政府减征了10%,该公司按规定缴纳了契税。(2)该公司为该项目发生的开发成本为12000万元。(3)该项目发生开发费用600万元,其中利息支出150万元,但不能按转让房地产项目计算分摊。(4)4月销售20000平方米的房屋,共计取得收入40000万元。(5)将5000平方米的房屋出租给他人使用(产权未发生转移),月租金为45万元,租期为8个月。(6)2012年8月税务机关要求该房地产开发公司对该项目进行土地增值税清算。

[其他相关资料:当地适用的契税税率为5%,计算土地增值税时开发费用的扣除比例为10%,允许扣除的相关税金及附加2160万元(不含印花税,且本题不考虑地方教育附加)]

根据上述资料,回答问题,需计算出合计数。简要说明税务机关要求该公司进行土地增值税清算的理由。

问答题
2021-07-19 12:46
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正确答案
公司已转让的房地产建筑面积占整个项目可售建筑面积的比例为80%(20000÷25000×100%),虽未超过税务机关可以要求纳税人进行土地增值税清算规定的比例85%,但剩余的可售建筑面积已经出租。

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