问题已解决
房地產(chǎn)行業(yè)預(yù)收房款時怎么計提土地增值稅,交房時怎么計算土地增值稅,清算時怎么計算計提土地增值稅,三個階段的計算式和分錄應(yīng)該怎么做
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預(yù)收房款按照預(yù)交比例計算土增,比如收到100萬房款,預(yù)征率2.5%則繳納2.5萬,繳納直接計入應(yīng)交稅費—土地增值稅 ,交房時一般不計算土增稅,清算時按增值率計算土增稅,減去已經(jīng)預(yù)征部分,填寫清算申報表繳納
2020 08/04 11:42
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84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/04 11:43
交房時補交了一部分放款的呢
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84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/04 11:43
需要補提噻
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小小劉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 08/04 11:45
補交的你還是計入應(yīng)交稅費—土地增值稅就可以了。
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84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/04 11:46
計提的時候要扣除增值稅和附加嗎
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小小劉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 08/04 11:46
一般不會先計提哈,因為房地產(chǎn)公司土地增值稅和企業(yè)所得稅一般都是土增稅清算完了再清算企業(yè)所得稅的
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84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/04 11:47
預(yù)收款的時候要計提和繳納噻
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