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土增法规专题20231116
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[国家税务总局福建省税务局公告2018年第21号]
关于土地增值税若干政策问题的公告
2018-06-15
文章摘要
三、关于土地增值税清算单位问题
房地产开发企业应当自取得《建设工程规划许可证》的次月15日前,向主管税务机关申报备案《建设工程规划许可证》所载的建设项目名称等基础信息,并以申报备案的建设项目为单位进行土地增值税清算。
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[山东省地方税务局公告 2017年第5号]
关于修订《山东省地方税务局土地增值税“三控一促”管理办法》的公告
2017-09-21
文章摘要
第二十九条 土地增值税以国家有关部门审批、备案的房地产开发项目为单位进行清算,对于分期开发的项目,以分期项目为单位进行清算。具体清算单位由主管地税机关结合《建设用地规划许可证》、《建设工程规划许可证》确定
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[青岛市地方税务局公告2016年第1号]
关于发布《房地产开发项目土地增值税管理办法》的公告
2016-01-22
文章摘要
问题二:房地产开发中,如何确认属于单一开发项目还是分期开发项目?
答:根据国税发[2006]187号《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》第一条规定:土地增值税以国家有关部门审批的房地产开发项目为单位进行清算,对于分期开发的项目,以分期项目为单位清算。
因此对于分期开发的项目,须以国家有关部门审批、备案的分期项目为单位清算;对于未取得国家有关部门审批、备案而自行确定分期开发的,一律以单一项目作为清算单位。
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[苏地税规[2015]8号]
关于土地增值税若干问题的公告
2015-12-31
文章摘要
一、关于土地增值税清算单位问题(标红部分删除,若前面整理的清算单位中无该部分内容在前面基础上增加)
土地增值税以国家有关部门审批、备案的项目为单位进行清算。对于国家有关部门批准分期开发的项目,以分期项目为单位进行清算。对开发周期较长,纳税人自行分期的开发项目,可将自行分期项目确定为清算单位,并报主管税务机关备案。对同一宗地块上的多个批准项目,纳税人进行整体开发的,可将该宗土地上的多个项目作为一个清算单位,并报主管税务机关备案。
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[重庆市地方税务局公告2014年第9号]
关于土地增值税若干政策执行问题的公告
2014-07-07
文章摘要
(一)清算单位
房地产开发以规划主管部门审批的用地规划项目为清算单位。用地规划项目实施开发工程规划分期的,可选择以工程规划项目(分期)为清算单位。
纳税人应于房地产项目开工前向主管税务机关报备已选择的清算单位。清算单位一经报备,不得调整;未按规定报备的,以工程规划项目为清算单位。
本公告执行前,已开工的房地产项目未清算申报的,纳税人应于2014年8月底前向主管税务机关报备清算单位;已经清算申报的不再调整。
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[湖南省地方税务局公告2014年第7号]
关于进一步规范土地增值税管理的公告
2014-04-28
文章摘要
一、关于土地增值税清算主体
土地增值税清算申报是纳税人应尽的法定义务。土地增值税清算应以纳税人为主体,纳税人应当对其土地增值税清算申报的真实性、准确性和完整性负责。
对于符合清算条件的纳税人未按照税法规定或者税务机关依法确定的申报期限、申报内容如实办理土地增值税清算申报的,应按照《中华人民共和国税收征收管理法》相关规定处理。
二、关于土地增值税清算分期、分类
土地增值税以国家有关部门审批的房地产开发项目为单位进行清算,原则上以《建设工程规划许可证》为依据确认清算单位。
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[大连市地方税务局公告2014年第1号]
关于土地增值税征收管理若干问题的公告
2014-03-20
文章摘要
一、土地增值税的清算单位
土地增值税应以国家有关部门审批、备案的房地产开发项目为单位进行清算。对于分期开发的项目,应以住建部门或国土规划部门下发的《建设工程规划许可证》确定的分期建设项目作为清算单位。
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[皖地税函 【2012】583号]
关于土地增值税有关问题的批复
2012-11-19
文章摘要
二、关于房地产开发项目的确认问题
《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》(国税发[2006]187号)规定:“土地增值税以国家有关部门审批的房地产开发项目为单位进行清算,对于分期开发的项目,以分期项目为单位清算。”
上述“国家有关部门审批的房地产开发项目”是指规划部门下发的《建设工程规划许可证》中确认的项目。
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[苏地税规[2012]1号]
关于土地增值税有关业务问题的公告
2012-08-20
文章摘要
一、土地增值税清算单位
土地增值税以国家有关部门审批、备案的项目为单位进行清算,对于国家有关部门批准的分期开发的项目,以分期项目为单位进行清算。对国家有关部门批准的开发项目或分期项目开发周期较长,纳税人自行分期开发的,其收入、成本、费用按规定分别归集的,主管税务机关可将自行分期项目确定为清算单位。(条款失效)
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[厦门市地方税务局公告2011年第5号]
关于土地增值税征收管理有关事项的公告
2011-04-27
文章摘要
一、关于清算分期标准
对2011年1月1日前采取分期方式开发并已经取得商品房预售许可证的房地产开发项目,清算分期标准仍适用《厦门市地方税务局关于印发<< span=\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\"\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\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[甬地税二 2009 104号]
关于进一步加强房地产开发项目土地增值税清算工作的通知
2006-06-26
文章摘要
(一)清算项目的确定问题
清算项目以规划部门审批的建设工程规划许可证中所列建设项目为准。
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[穗地税发[2006]39号]
关于房地产开发企业土地增值税征收管理的补充通知
2006-02-27
文章摘要
三、关于项目界定及清算时点的问题[1]
《办法》中涉及的房产开发项目,是以广州市发展和改革委员会批准的一个立项为一个项目。同一立项分期开发的房产开发项目,在最后一期开发的建筑物竣工结算并向建设管理部门提交《房屋建筑工程和市政基础设施工程竣工验备案表》的次季清算应交土地增值税。