随着我国房地产税制改革的不断深入,房地产企业的财务人员对企业土地增值税与所得税计税成本的扣除项目经常发生混淆,有必要对两种税在扣除项目上的计税差异进行分析。本文从房地产企业缴纳的企业所得税和土地增值税计税成本在减扣除项目方面的差异方面,对其计税成本差异进行探讨。 With the continuous deepening of the real estate tax reform in our country, real estate enterprises’ financial personnel often confuse the deductions of the enterprise land value-added tax and the income tax’s tax cost. It is necessary to analyze the tax differences between the two kinds of taxes on the deducted items. This article discusses the difference between the taxable cost and the difference between the deduction items and the deduction of the enterprise income tax and the land value increment tax paid by real estate enterprises.