下列关于房地产企业土地增值税清算中拆迁安置费的说法，错误的是（）。 -题库考试答案搜索网

下列关于房地产企业土地增值税清算中拆迁安置费的说法，错误的是（）。

单选题

2021-07-17 21:01

A、房地产企业用建造的该项目房地产安置回迁户的，安置用房视同销售处理
B、房地产开发企业支付给回迁户的补差价款，计入拆迁补偿费
C、回迁户支付给房地产开发企业的补差价款，不抵减本项目拆迁补偿费
D、货币安置拆迁的，凭合法有效凭证计入拆迁补偿费

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正确答案

C

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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