現(xiàn)行土地增值稅政策中，存在一些看似習(xí)以為常，但在實際工作中難以操作或者會導(dǎo)致錯誤結(jié)果的規(guī)定。濟南代理記賬公司認為，對于此類誤區(qū)，要及時完善相關(guān)政策予以消除。

Current land value-added tax policy, there are some seemingly become accustomed to, but I can't operation, or in the practical work will lead to wrong results.Jinan bookkeeping agency company believes, for such error, to improve relevant policies to eliminate in a timely manner.
誤區(qū)之一：土地征用及拆遷補償費屬于開發(fā)成本。
Error: one of compensation for land acquisition and demolition and belongs to the cost of development.
存在誤區(qū)：《中華人民共和國土地增值稅暫行條例實施細則》(以下簡稱“《細則》”)的規(guī)定：房地產(chǎn)開發(fā)成本，是指納稅人房地產(chǎn)開發(fā)項目實際發(fā)生的成本，包括土地征用及拆遷補償費、前期工程費、建筑安裝工程費、基礎(chǔ)設(shè)施費、公共配套設(shè)施費、開發(fā)間接費用。土地征用及拆遷補償費，包括土地征用費、耕地占用稅、勞動力安置費及有關(guān)地上、地下附著物拆遷補償?shù)膬糁С?、安置動遷用房支出等。
Wrong: the implementing rules for the land VAT provisional regulations of the People's Republic of China (hereinafter referred to as the "detailed rules") regulation: real estate development costs, is to show taxpayer actual cost of real estate development project, including the early stage of the compensation for land acquisition and demolition and construction cost, construction and installation engineering, infrastructure, public facilities, development of indirect costs.ZhengYongFei land acquisition and demolition compensation, including land, cultivated land usage tax, labor, relocation costs and on the ground, underground attachments to net expenditure of compensation and resettlement of resettlement housing expenditure, etc.
誤區(qū)評析：濟南代理記賬公司認為，土地征用及拆遷補償費是為取得土地使用權(quán)而付出的代價。在土地征用和拆遷階段，房地產(chǎn)開發(fā)行為尚未開始，因此不應(yīng)當將土地征用及拆遷補償費直接歸屬于房地產(chǎn)開發(fā)成本，而應(yīng)當先在取得土地使用權(quán)所支付的金額中歸集，然后根據(jù)房地產(chǎn)開發(fā)項目占用土地情況，分攤至房地產(chǎn)開發(fā)項目。需要注意的是，對于房地產(chǎn)企業(yè)以貨幣形式支付的土地征用及拆遷補償費可直接確認為取得土地使用權(quán)所支付的金額，對房地產(chǎn)企業(yè)以開發(fā)產(chǎn)品形式(拆一還一)支付的土地征用及拆遷補償費，可先預(yù)估價值計入土地使用權(quán)所支付的金額，待開發(fā)產(chǎn)品的公允價值確定后再對前期計入土地使用權(quán)所支付的金額進行調(diào)整。
Error evaluation: jinan bookkeeping agency company thinks, compensation for land acquisition and demolition is to get the price of land use rights.Behavior in land expropriation and demolition stage, real estate development has not started, so there is no compensation for land acquisition and demolition shall be directly attributable to the real estate development costs, and shall first obtain the land use right amount of pay, and then according to the occupation of land, real estate development projects and real estate development projects.It is important to note that for real estate enterprises paid in monetary form of compensation for land acquisition and demolition and land use right acquisition can be directly recognized as the paid amount, for real estate enterprises in the form of product development (open a also a) payment of compensation for land acquisition and demolition and can forecast value included in the land use right first paid amount, again after the fair value of the product development is included in the land use right amount paid to early to adjust.
誤區(qū)之二：不同類型的房地產(chǎn)可合并確定增值額和增值率。
Myth # 2: different types of real estate can be combined to determine appreciation and increment rate.
存在誤區(qū)：《財政部、國家稅務(wù)總局關(guān)于土地增值稅一些具體問題規(guī)定的通知》(財稅[1995]48號)規(guī)定：“對納稅人既建普通標準住宅又搞其他房地產(chǎn)開發(fā)的，應(yīng)分別核算增值額。不分別核算增值額或不能準確核算增值額的，其建造的普通標準住宅不能適用條例第八條(一)項的免稅規(guī)定。”對于上述規(guī)定，很多人認為，如果納稅人建造的普通標準住宅不需要享受土地增值稅優(yōu)惠，則不需要分別核算增值額。此外，還有一種意見認為，財稅[1995]48號文件只是要求“分別核算增值額”，并未要求“分別核算增值率”，因此納稅人開發(fā)不同類型房地產(chǎn)可合并計算增值率并統(tǒng)一確定應(yīng)納土地增值稅適用稅率。
Wrong: the ministry of finance, state administration of taxation on land value-added tax some specific issues rules on notice (caishui [1995] no. 48) regulation: "the taxpayer is built standard housing and other real estate development, should be accounted for separately appreciation forehead. Don't separate accounting appreciation or not accurate calculation of appreciation, the building standard of housing can not applicable regulations in article 8 (1) of the exemption."For the above regulations, a lot of people think that if taxpayers to build standard housing does not need to be enjoying the preferential land value-added tax, does not need to separate accounting appreciation.In addition, there is a kind of opinion, caishui [1995] 48 file just asked "appreciation" separate accounting, does not require "accounting" hence respectively, therefore the taxpayer to develop different types of real estate can merge calculation and hence the land value-added tax payable to determine the applicable tax rate.
誤區(qū)評析：濟南代理記賬公司認為：第一，政策規(guī)定對納稅人未分別核算增值額的，其普通標準住宅不能適用稅收優(yōu)惠政策，但政策未規(guī)定“納稅人不享受稅收優(yōu)惠就可合并計算增值額”。因此，無論普通標準住宅是否享受稅收優(yōu)惠，都應(yīng)當分別核算增值額。第二，分別核算增值額和分別核算增值率是不可分割的，財稅[1995]48號文件要求“分別核算增值額”，實質(zhì)上就是要求“分別核算增值率”，只分別核算增值額而不分別核算增值率是毫無意義的。需要說明的是，《國家稅務(wù)總局關(guān)于印發(fā)<土地增值稅清算管理規(guī)程>的通知》(國稅發(fā)[2009]91號)要求，在清算審核時應(yīng)當審核“不同類型房地產(chǎn)是否分別計算增值額、增值率，繳納土地增值稅”，上述規(guī)定雖然可以說明“不同類型房地產(chǎn)應(yīng)當分別計算增值額、增值率”，但該規(guī)定的表述仍不夠清晰，還需要在政策上做出進一步明確規(guī)定。
Error evaluation: jinan bookkeeping agency company thinks: first, the policy for taxpayers not appreciation of separate accounting and its standard residential cannot apply preferential tax policies, but policy provision of the "taxpayers do not enjoy preferential tax can incorporate computation appreciation".Therefore, whether standard housing to enjoy tax incentives, should be accounted for separately appreciation.Second, the appreciation forehead separate accounting and separate accounting are inseparable, hence caishui [1995] 48 file request "appreciation" separate accounting, is essentially required "accounting" hence respectively, only appreciation forehead instead of separate accounting accounting increment rate respectively is pointless.To be sure, the state administration of taxation about print and distribute the land value-added tax liquidation management procedure > notice (guoshuifa [2009] no. 91), when liquidation auditing shall review "whether different types of real estate appreciation, are calculated respectively, hence the land value-added tax", although the rules can show the different types of real estate appreciation, increment rate shall be calculated separately ", but the regulation of expression is not clear still, still need to make further clear provisions on the policy.
誤區(qū)之三：公共配套設(shè)施不需要獨立核算成本、費用。
Myth # 3: public facilities do not need to be independent accounting costs and expenses.
存在誤區(qū)：《細則》的規(guī)定，房地產(chǎn)開發(fā)成本包括公共配套設(shè)施費，根據(jù)上述規(guī)定，建造公共配套設(shè)施發(fā)生的費用應(yīng)當直接歸集至房地產(chǎn)開發(fā)成本并分攤至相關(guān)開發(fā)產(chǎn)品，而不需要作為獨立開發(fā)產(chǎn)品核算歸集成本、費用(包括占用的土地成本以及相關(guān)開發(fā)成本和費用等，下同)。
Wrong: the "detailed rules" regulation, the real estate development costs include public facilities, in accordance with the above provisions, the expenses incurred in building public facilities shall accrue directly to the cost of real estate development and contribution to the related product development, without the need for accounting as an independent product development collection costs and expenses (including the amount of land cost and related development costs and expenses, etc., hereinafter the same).
誤區(qū)評析：根據(jù)《國家稅務(wù)總局關(guān)于房地產(chǎn)開發(fā)企業(yè)土地增值稅清算管理有關(guān)問題的通知》(國稅發(fā)[2006]187號)的規(guī)定，公共配套設(shè)施建成后，產(chǎn)權(quán)不屬于全體業(yè)主，也未無償移交給政府、公用事業(yè)單位用于非營利性社會公共事業(yè)，也未有償轉(zhuǎn)讓的，建造公共配套設(shè)施發(fā)生的成本、費用在計算土地增值稅時不得扣除。濟南代理記賬公司認為，如果納稅人存在不得扣除的公共配套設(shè)施費，但未將公共配套設(shè)施作為獨立的開發(fā)產(chǎn)品核算歸集成本、費用，那么在計算土地增值稅時將無法確定不得扣除的金額。因此，對于公共配套設(shè)施，應(yīng)當先作為獨立開發(fā)產(chǎn)品核算歸集成本、費用，然后在計算繳納土地增值稅時分從兩步進行處理：第一，先剔除按規(guī)定不得扣除的公共配套設(shè)施費;第二，將剩余可扣除的公共配套設(shè)施費中的不可售部分的成本、費用，用合理的方法分攤至不同類型開發(fā)產(chǎn)品(分攤對象包括可售的公共配套設(shè)施)。
About error evaluation: according to the state administration of taxation on the management of real estate development enterprise land value-added tax liquidation of circular (guoshuifa [2006] 2006) regulation, after the completion of public facilities, property does not belong to the owner, nor handed over to the government, the utilities free of charge for non-profit social utility, has not paid transfer, construction of public facilities of costs and expenses when calculating the land value-added tax shall not be deducted.Jinan bookkeeping agency company believes that there shall not be deducted if taxpayers public facilities fee, but not to public facilities as a separate product development accounting collection costs, expenses, so when calculating the land value-added tax will not be able to determine the amount shall not be deducted.For public facilities, therefore, should be accounted for as an independent product development first collection costs, expenses, and then to calculate and pay the land value-added tax in time from a two-step process: first, to eliminate public facilities fee in accordance with the provisions, shall not be deducted;Public facilities in the second place, the remaining deductible fees shall not sell part of the costs, expenses, use the method of reasonable allocation to different types of product development (objects including public facilities available).