根据税法规定,土地增值税按项目清算,收入根据项目所包括楼盘进行收入归结。收入归结一般没有太多问题,但扣除项目就不同。各项目开发情况不同,扣除项目归结也会出现很多问题,比如工程总包方同时承包一个地块上多个项目,各个项目开发进度可能不同,而工程量可能使不同项目受益,如何按合理方法对项目的成本费用进行归结就显得尤为重要。因为根据土地增值税相关法规规定,企业难以确定转让收入或扣除项目 According to the tax law, the land value increment tax is settled according to the project, and the income is calculated according to the real estate included in the project. Income comes down generally not much problem, but deductions are different. For example, the total project contracting contracting multiple projects on a parcel at the same time, the development progress of each project may be different, and the project volume may make different projects benefit, how to use the reasonable method The cost of the project attributed to it is particularly important. Because according to the relevant regulations of land value increment tax, it is difficult for the enterprise to determine the transfer income or deduction item