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2017年4月，税务机关对某的答案

2017年4月，税务机关对某房地产开发公司开发的房产项目进行土地增值税清算该房地产开发公司提供的资料如下：

（1）2016年6月以17760万元拍得一宗土地使用权，并缴纳了契税

（2）自2016年7月起，对受让土地50%的面积进行一期项目开发，发生开发成本6000万元、管理费用200万元、销售费用400万元、银行贷款凭证显示利息支出600万元，允许扣除的有关税金及附加290万元

（3）2017年3月该项目实现全部销售，共计取得不含税收入31000万元

（其他相关资料：当地适用的契税税率为5%，不考虑土地价款抵减增值税销售额的因素，该项目未预缴土地增值税）

要求：根据上述资料，按照下列序号回答问题，如有计算需计算出合计数

计算该公司清算土地增值税时允许扣除项目金额的合计数

问答题
2021-07-19 12:46
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正确答案

房地产开发费用=600+(9324+6000)×5%=1366.2(万元)

加计扣除=(9324+6000)×20%=3064.8(万元)

扣除项目金额合计数=9324+6000+1366.2+290+3064.8=20045(万元)

(本题没有给出计算开发费用的具体比例,默认用5%计算)

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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