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Q钟税官:我公司是一家房地产开发企业(一般纳税人),按照税法规定,缴纳增值税时,允许扣除当期销售房地产项目对应的土地价款。在计算“当期允许扣除的土地价款”时,有“当期销售房地产项目建筑面积”、“房地产项目可供销售建筑面积”两个项目。我公司在纳税申报时,将房地产项目对应的地下车位面积也计入了建筑面积中,主管税务人员指出地下车位面积不应计入建筑面积中。
Q bell tax official: Our company is a real estate development enterprise (general taxpayer), in accordance with the provisions of the tax law, to pay value-added tax, allows the deduction of the current sale of real estate projects corresponding to the land price. In the calculation of “the current allowable deduction of land price ”, there are “current sales real estate project construction area ”, “real estate project for sale floor area ” two projects. My company in the tax returns, the real estate projects corresponding to the underground parking spaces are also included in the construction area, the competent tax officials pointed out that the underground parking spaces should not be included in the construction area.