土地增值税清算报告模板

土地增值税清算报告 模板 个人简介word模板免费下载关于员工迟到处罚通告模板康奈尔office模板下载康奈尔 笔记本 模板 下载软件方案模板免费下载 ×××公司“×××”项目土地增值税清算鉴证情况汇报 一、基本情况 (一)×××公司基本情况 (二)“×××”项目基本情况 1、规划部门规划批复情况 (1)“×××”项目位于海口市滨海大道以北，属停缓建项目。该项目是续建原1993年6月报建，1993年9月动工兴建的“×××”项目，“×××”系原项目“×××”，2001年8月31日海口市城规函[2001]246号和249号批复为停缓建工程。并经税务部门批准享受停缓建项目减免税政策。 (2)该项目于2005年7月取得的土地使用证，证号为“海口市国用[2005]第002146号”，取得的使用权面积为7,349.66平方米方米，其土地使用权转让 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 总金额为5,600,000.00元。地类(用途)为城镇混合住宅用地。 (3)2004年取得的编号为20043142号的建设用地规划 许可 商标使用许可商标使用许可商标使用许可商标使用许可商标使用许可 证，系原“×××”的用地规划，该用地内E座规划用地面积为5682.23平方米，规划指标容积率3.47，F座规划用地面积3027.98平方米，容积率5.93，field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 该用地为三家单位共有不可分割，因此统一规划建设。规划用地性质为商业办公居住用地。吉欣公司未再取得单独的建设用地规划许可证。 (4)2008年7月取得建设工程规划许可证，批建两栋地上30层，地下1层的框剪结构商住楼，总建筑面积为:地上41688.84平方米，地下4425.70平方米。 (5)2006年5月31日取得E座建筑工程施工许可证, 2006年3月28日取得F座建筑工程施工许可证。 2、项目开工竣工日期: 项目开工日期2006年4月，竣工日期2007年10月。2008年4月30日取得海南省建筑工程竣工验收备案证。 3、容积率 实际综合容积率为:41688.84/7,349.66=5.67。 4、销售期间 2006年1月3日取得“××ד及地下室房产预售许可证，并开始销售，该项目销售期间为:2006年1月至2010年11月。 二、主要指标 建筑面积 可售面积 已售面积 可售套数 已售套数 销售收入 均价 普通住宅 调整后结果 23541.92 22,079.87 22,079.87 203.00 203.00 89,930,361.00 4,072.96 非普通住宅 22572.62 21,170.77 19,223.45 194.00 138.00 87,958,640.00 4,575.59 field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 合计 46114.54 43250.64 41303.32 397.00 341.00 177,889,001.00 4,306.89 三、收入情况: (一)纳税人申报情况 ×××公司申报销售收入177,681,601.00元，其中: 1、普通住宅89,722,961.00元，共计203套，均价4,063.56元/?; 222、非普通住宅19,223.45M，销售金额为87,958,640.00元，共计138套，均价4,575.59 M(房屋建筑 2面积大于144 M的房屋116套，车位22个)。 22其中:(1)车位806.49 M，销售金额2,698,000.00元，均价3,345.36元M; 22(2)住宅18416.96 M，销售金额为85,260,640.00元，均价4,629.46元M。 (二)专项检查情况 专项检查调增销售收入207,400.00元(归入普通住宅)，检查确认的销售收入为177,889,001.00元。其中: 根据《中华人民共和国营业税暂行条例》第五条“纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用”规定，2010年12月31日，×××公司账面其他应付款中挂代收EF可视对讲机款207,400.00元应纳入项目收入归集，在本次审核中，我们对上述事项作为项目收入调整，即调增应税收入207,400.00元，归入普通住宅收入。 field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 专项检查调整后，普通住宅销售收入89,930,361.00元，销售面积22,079.87 M2，占可售面积的51.05%; ,958,640.00元，销售面积19,223.45 M2，占可售面积的44.45%。 非普通住宅销售收入87 (三)分年度销售收入及销售面积情况 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf : 销售面积占 可售面积比销售面积占同类房 年度 房屋类型 当年销售收入 销售面积 例 屋可售面积比例 均价 套数 普通住宅 6,012,070.00 1921.76 4.44% 8.70% 3,128.42 19 住宅 10,106,010.00 2853.27 6.60% 15.49% 3,541.90 18 铺面 非普通 2006 住宅 车位 小计 16,118,080.00 4,775.03 11.04% 3,375.49 37 普通住宅 65,416,789.00 16788.01 38.82% 76.03% 3,896.64 158 住宅 43,783,809.00 10047.12 23.23% 54.55% 4,357.85 64 铺面 非普通 2007 住宅 车位 小计 109,200,598.00 26,835.13 62.05% 4,069.32 222 普通住宅 17,594,102.00 3244.23 7.50% 14.69% 5,423.20 25 住宅 非普通27,213,021.00 4863.17 11.24% 26.41% 5,595.74 30 2008 住宅 铺面 field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 车位 1,825,000.00 588.29 1.36% 21.36% 3,102.21 16 小计 46,632,123.00 8,695.69 0.20 5,362.67 71 普通住宅 907,400.00 125.87 0.29% 0.57% 7,209.03 1(含调增) 住宅 4,157,800.00 653.4 1.51% 3.55% 6,363.33 4 非普通铺面 2009 住宅 车位 403,000.00 104.11 0.24% 3.78% 3,870.91 3 小计 5,260,800.00 883.38 0.02 5,955.31 8 普通住宅 住宅 非普通铺面 住宅 2010 车位 470,000.00 114.09 0.26% 4.14% 4,119.55 3 小计 470,000.00 114.09 0.26% 4,119.55 3 如有价格调整，请填下表 ×××项目收入部分售价偏低，根据《海南省地方税务局关于土地增值税清算有关问题的通知》(琼地税发[2009]187号)第三条第二款“对商品房销售价格明显偏低的，按本企业近期、同类商品房的平均销售价格确定”的规定，调增收入×××元，调增明细如下表: 价格偏低调整明细 field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 建筑面同(近)时 商铺号 业主姓名 合同编号 原单价 签约日期 调增额 调整依据 积 平均售价 建筑 同(近)期 房号 业主姓名 合同编号 原单价 签约日期 调增额 调整依据 面积 平均售价 field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 四、成本调整: 项目 金额 调整 确认 原因 依据 《土地增值税暂行条例》房地产开发企业 所缴纳的印花税应入开发费用. 调减缴纳的印花税; 1.取得土地使用权(国税发[2009]91号)第二十一条第四款 6,723,785.99 -120,366.60 6,603,419.39 调减代土地转让方缴纳的费“扣除项目金额中所归集的各项成本和所支付的金额 用,不属于本公司成本. 费用必须是在清算项目开发中直接发生 的或应当分摊的” 99,182,604.29 -1,960,389.68 97,222,214.61 2.房地产开发成本 土地征用及拆 迁补偿费 field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between (国税发[2009]91号)第二十一条第四款 1、重分类调增从开发间 “扣除项目金额中所归集的各项成本和接费转入的测绘费用有 费用必须是在清算项目开发中直接发生11,322.00元。 的或应当分摊的”; 2、调减咨询费、评估费等 第二十一条第二款“扣除项目金额中所归1,089,000.10元; 1,880,792.51 -1,106,605.67 774,186.84 前期工程费 集的各项成本和费用，必须是实际发生2、应按照受益对象，调减申 的”以及第五款“纳税人分期开发项目或报的七通一平费用27,212.17 者同时开发多个项目的，或者同一项目中元; 建造不同类型房地产的，应按照受益对3、调减未取得合法凭据的的 象，采用合理的分配方法，分摊共同的成材料款1,715.40元。 本费用” ; 第二十一条第一款“在土地增值税清算中，计算扣除项目金额时，其实际发生的支出应当取得但未取得合法凭据的不得扣除” field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 1、重分类调整增加1,907,492.29元，重分类调减1,624,340.93元，其中:A、将与孝感远大建设有限公司工程结算中的1,624,340.93元园林绿化工程款，重分类调减至基础设施费项目。 (国税发[2009]91号)第二十一条第二款、B、从公共配套设施费重建筑安装工程费 91,279,072.43 282,651.36 91,561,723.79 第二十一条第四款。 分类调增转入消防、人防工程1,642,000.00元。 C、从开发间接费重分类调增监理费及建筑工程质量检测及监督费265,492.29元。 2、调减属于开发费用的咨询费500.00元。 1、重分类调增绿化工程1,624,340.93元,从配套设施转入1,102,950.00元温泉工程及 1,890,761.91 2,446,910.02 4,337,671.93 国税发[2009]91号)第二十一条第二款。 基础设施费 太阳能工程; 2、成本调减情况:调减已含在工程结算中的材料支出金额280,380.91元，系重复列支的金额。 field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 1、重分类调减金额 2,744,950.00元入建安工程费 国税发[2009]91号)第二十一条第一款、-2,839,900.00 及基础设施费用; 2,839,900.00 公共配套设施费 第二款。 2、调减已含在工程结算中的 设备款等53,550.00元及未取 得合规票据的金额41,400.001、重分类调减已调至前期工元。 程的测绘费和建安工程中的 监理费及质检费276,814.29 元。 2、调减未支付以及未取得合国税发[2009]91号)第二十一条第一款、1,292,077.44 -743,445.39 548,632.05 开发间接费用 规票据62,351.92元;应入开 系二款、第四款。 发费用的担保费、咨询费等 121,992.18元; 3、调减申报样板房装修工程 款282,287.00元，经核查其房 屋销售合同，均未含所装修部 份，且合同价格也与其他同期105,906,390.28 -2,080,756.28 103,825,634.00 合计 同类房屋基本一致，未含装修 部分的收入。 五、鉴证结果: 应补缴营土增税税负 项目 收入 成本 增值额 增值率 应缴土增税 已缴土增税 应补土增税 业税及附 加 申89,722,961.00 75,078,334.88 14,644,626.12 19.51% 3,909,619.71 2,868,283.24 0 -24,731.52 普通住宅 报 field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between 非普通住宅 87,958,640.00 65,365,630.17 22,593,009.83 34.56% 6,777,902.95 7.71% 合计 177,681,601.00 65,365,630.17 22,593,009.83 6,777,902.95 3,909,619.71 2,868,283.24 3.81% -24,731.52 普通住宅 89,930,361.00 73,431,010.47 16,499,350.53 22.47% 4,949,805.16 5.5% 4,558,607.95 7,453,484.44 鉴 非普通住宅 87,958,640.00 64,417,682.54 23,540,957.46 36.54% 7,062,287.24 8.03% 证 合计 177,889,001.00 137,848,693.02 40,040,307.98 0.23 12,012,092.39 4,558,607.95 7,453,484.44 6.75% 注:本次定向鉴证报告应缴土地增值税合计12,012,092.39元比企业申报数6,777,902.95元增加5,234,189.44元。 六、疑点及建议: field is downwind, brooding House separate from the breeding shed, and ... Building chicken farms must also consider the construction of chicken manure treatment facilities such as septic tanks, methane-generating pit, do not let the chicken manure directly. Five to do a disease prevention and control, do not cut corners. Built into the chicken in chicken farm, will be required to do a variety of vaccine injections and disinfection in chicken farm, do not hold the chance, and do scientific farming. Reasonable problems in building a chicken coop hen house layout, can provide a good environment for chicken, making its full productive potential, so other than in understanding the physiological characteristics of the chicken itself, and must be properly planned and constructed sheds. A chicken layout considerations 1. Sites to choose away from populated areas, traffic convenient, away from the road 2. Gaozao terrain, a lot of sunshine. Winter sun as possible, summer wind, and not after the rain water. Larger, leaving room for development 3. Abundant water resources pollution-free, easy to access, sufficient power is guaranteed 4. Building structure, the economy, saving money, and saving energy, it is facing in accordance with local environmental and physiological condition, lighting is good, easy to ventilation, easy to operate, so conducive to cooling in the summer, to insulation in winter cold 5. Layout of premises should be reasonable, do distinguish between