土地增值稅查詢(xún)手冊(cè)

1、1土地增值稅政策匯編土地增值稅政策匯編第一章第一章征稅范圍征稅范圍_____________________________________________________4第一節(jié)第一節(jié)基本規(guī)定基本規(guī)定___________________________________________________________4一、《土地增值稅暫行條例》中“征稅范圍”的基本規(guī)定__________________________________

2、_4二、《土地增值稅暫行條例實(shí)施細(xì)則》的解釋__________________________________________4三、土地增值稅宣傳提綱中的規(guī)定(國(guó)稅函發(fā)【1995】第110號(hào))__________________________5第二節(jié)第二節(jié)具體規(guī)定具體規(guī)定___________________________________________________________6一、未取得土地的使用權(quán)證轉(zhuǎn)讓土地(國(guó)稅函【2

3、007】第645號(hào))__________________________6二、以轉(zhuǎn)讓股權(quán)名義轉(zhuǎn)讓房地產(chǎn)(國(guó)稅函【2000】687號(hào))_________________________________6第三節(jié)第三節(jié)不征稅行為不征稅行為_(kāi)________________________________________________________6一、贈(zèng)與方式無(wú)償轉(zhuǎn)讓房地產(chǎn)行為(財(cái)稅字【1995】第048號(hào))_______________

4、_____________6二、無(wú)償劃轉(zhuǎn)不征收土增稅(京地稅地[2009]187號(hào))_____________________________________7三、企業(yè)整體資產(chǎn)出售或企業(yè)所有權(quán)轉(zhuǎn)移(云地稅一字[2001]1號(hào))_________________________7第二章第二章應(yīng)稅收入應(yīng)稅收入_____________________________________________________8第一節(jié)第一節(jié)基本規(guī)定基本規(guī)

5、定___________________________________________________________8一、條例的基本規(guī)定_______________________________________________________________8二、細(xì)則的解釋___________________________________________________________________8三、宣傳提綱的規(guī)定(國(guó)

6、稅函發(fā)【1995】第110號(hào))______________________________________8第二節(jié)第二節(jié)具體規(guī)定具體規(guī)定___________________________________________________________9(一)代收費(fèi)用(財(cái)稅字【1995】第048號(hào))_______________________________________________9(二)外幣折算(財(cái)稅字【1995】第048

7、號(hào))_______________________________________________9(三)非直接銷(xiāo)售和自用房地產(chǎn)的收入確定(國(guó)稅發(fā)【2006】第187號(hào))(國(guó)稅發(fā)【2009】第091號(hào))9(四)土地增值稅清算時(shí)收入確認(rèn)(國(guó)稅函[2010]220號(hào))___________________________________10第三章第三章扣除項(xiàng)目扣除項(xiàng)目_____________________________________

8、_______________10第一節(jié)第一節(jié)基本規(guī)定基本規(guī)定__________________________________________________________10一、條例的基本規(guī)定______________________________________________________________10二、細(xì)則的解釋_________________________________________________

9、_________________10三、宣傳提綱的規(guī)定(國(guó)稅函發(fā)【1995】第110號(hào))_____________________________________12第二節(jié)第二節(jié)具體規(guī)定具體規(guī)定__________________________________________________________13一、取得土地使用權(quán)所支付的金額_______________________________________________

10、___13二、房地產(chǎn)開(kāi)發(fā)成本______________________________________________________________13(一)配套公共設(shè)施(國(guó)稅發(fā)【2006】第187號(hào))__________________________________________13(二)四項(xiàng)開(kāi)發(fā)成本不實(shí)可以核定單位面積金額標(biāo)準(zhǔn)(國(guó)稅發(fā)【2006】第187號(hào))______________13(三)天津關(guān)于拆遷補(bǔ)償費(fèi)的確定(津地

11、稅地[2010]49號(hào))__________________________________13(四)天津關(guān)于建安費(fèi)的確定(津地稅地[2010]49號(hào))______________________________________13三、房地產(chǎn)開(kāi)發(fā)費(fèi)用______________________________________________________________14(一)扣除項(xiàng)目金額中的利息支出(財(cái)稅字【1995】第048號(hào))

12、(國(guó)稅函[2010]220號(hào))____________14(二)房地產(chǎn)開(kāi)發(fā)企業(yè)的預(yù)提費(fèi)用(國(guó)稅發(fā)【2006】第187號(hào))______________________________14四、舊房和建筑物的評(píng)估價(jià)格______________________________________________________15(一)新房和舊房的區(qū)分(財(cái)稅字【1995】第048號(hào))________________________________

13、______15(二)轉(zhuǎn)讓舊房扣除項(xiàng)目金額的確定(財(cái)稅字【1995】第048號(hào))____________________________15(三)已交納契稅的扣除(財(cái)稅字【1995】第048號(hào))______________________________________153(四)企業(yè)兼并轉(zhuǎn)讓房地產(chǎn)(財(cái)稅字【1995】第048號(hào))____________________________________28(五)個(gè)人互換住房(財(cái)稅字【19

14、95】第048號(hào))__________________________________________28(六)不能分別核算普通住宅和其他住宅不能享受免稅待遇(財(cái)稅字【1995】第048號(hào))________28(七)個(gè)人銷(xiāo)售住房(財(cái)稅字【1999】第210號(hào))__________________________________________29(八)普通住宅的標(biāo)準(zhǔn)(國(guó)辦發(fā)【2005】第026號(hào))(國(guó)稅發(fā)【2005】第089號(hào))(財(cái)稅【

15、2006】第021號(hào))(財(cái)稅【2006】第141號(hào))________________________________________________________________29(九)建銀投資重組中土增稅的稅收優(yōu)惠(財(cái)稅【2005】第160號(hào))__________________________30(十)細(xì)則中“城市實(shí)施規(guī)劃、國(guó)家建設(shè)需要而搬遷免稅”規(guī)定的解釋(財(cái)稅【2006】第021號(hào))__31(十一)廉租住房、經(jīng)濟(jì)適用房(財(cái)稅

16、【2008】第024號(hào))__________________________________31(十二)第16屆亞洲運(yùn)動(dòng)會(huì)等三項(xiàng)國(guó)際綜合運(yùn)動(dòng)會(huì)(財(cái)稅【2009】第094號(hào))_________________31第七章第七章土地增值稅的會(huì)計(jì)處理土地增值稅的會(huì)計(jì)處理________________________________________31第八章第八章征收管理征收管理_________________________________

17、___________________33第一節(jié)第一節(jié)納稅申報(bào)納稅申報(bào)__________________________________________________________33一、納稅申報(bào)表__________________________________________________________________33第二節(jié)申報(bào)期限第二節(jié)申報(bào)期限____________________________________

18、_______________________34一、條例的規(guī)定__________________________________________________________________34二、細(xì)則的解釋__________________________________________________________________34三、宣傳提綱的規(guī)定(國(guó)稅函發(fā)【1995】第110號(hào))___________________

19、__________________34二、具體規(guī)定____________________________________________________________________35(一)細(xì)則中“稅務(wù)機(jī)關(guān)核定納稅期限”的解釋(財(cái)稅字【1995】第048號(hào))____________________35第三節(jié)第三節(jié)預(yù)征土增稅預(yù)征土增稅_________________________________________________

20、_______35一、基本規(guī)定____________________________________________________________________35二、宣傳提綱的規(guī)定(國(guó)稅函發(fā)【1995】第110號(hào))_____________________________________35二、具體規(guī)定________________________________________________________________

21、____35(一)預(yù)售房地產(chǎn)所取得的收入的預(yù)征(財(cái)稅字【1995】第048號(hào))__________________________35(二)未按預(yù)征規(guī)定期限預(yù)繳稅款的法律責(zé)任(財(cái)稅【2006】第021號(hào))______________________36(三)清算補(bǔ)繳土地增值稅不加收滯納金的規(guī)定(國(guó)稅函[2010]220號(hào))_______________________36(四)預(yù)征率___________________________

22、____________________________________________361、國(guó)稅總局的規(guī)定(國(guó)稅發(fā)[2010]53號(hào))______________________________________________362、四川省預(yù)征率的規(guī)定(四川省地稅局公告2010年第1號(hào))_____________________________37第四節(jié)第四節(jié)征收機(jī)關(guān)和協(xié)助機(jī)關(guān)征收機(jī)關(guān)和協(xié)助機(jī)關(guān)___________________

23、_____________________________37一、基本規(guī)定____________________________________________________________________37二、宣傳提綱的規(guī)定(國(guó)稅函發(fā)【1995】第110號(hào))_____________________________________37第五節(jié)第五節(jié)土增稅的清算管理土增稅的清算管理__________________________

24、________________________38一、土地增值稅清算的定義(國(guó)稅發(fā)【2009】第091號(hào))_________________________________38二、土地增值稅清算的前期管理(國(guó)稅發(fā)【2009】第091號(hào))_____________________________38三、土地增值稅清算條件和受理(財(cái)稅【2006】第021號(hào))(國(guó)稅發(fā)【2006】第187號(hào))(國(guó)稅發(fā)【2009】第091號(hào))_________

25、_________________________________________________________________38四、土增稅清算審核(國(guó)稅發(fā)【2009】第091號(hào))(國(guó)稅發(fā)【2006】第187號(hào))________________40五、土增稅的核定征收____________________________________________________________431、核定征收條件(國(guó)稅發(fā)【2009】第091