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各地区行署,各市、县、自治县人民政府,柳铁,区直各委、办、厅、局:根据《中华人民共和国土地增值税暂行条例实施细则》第七条第三款“房地产开发费用的扣除比例”和第十一条“普通标准住宅与其他住宅的具体划分界限”由各省、自治区、直辖市人民政府确定的规定,经自治区人民政府研究同意,现将我区开征土地增值税的有关具体问题通知如下:一、关于房地产开发企业的开发费用扣除比例。在房地产开发企业的开发费用中,财务费用的利息支出能单独分开,并提供金融机构证明的,扣除比例为5%;凡财务费用的利息支出不能单独分开的,扣除比例为
According to Article 7, Paragraph 3, Article 7 of the Implementation Rules of the Provisional Regulations of the People’s Republic of China on Land Appreciation, “Real Estate Development Expenses ”And Article XI of the“ ordinary standard residential and other residential divisions ”determined by the provinces, autonomous regions and municipalities People’s Government to determine the provisions of the study and approval by the people’s government of autonomous regions and autonomous regions now open land value-added Specific issues related to tax notice as follows: First, on the development of real estate development costs deduction ratio. In the real estate development enterprise development costs, the financial expenses of interest expenses can be separated separately, and provide financial institutions to prove that the deduction ratio of 5%; Where the financial expenses of interest expenses can not be separated separately, the deduction ratio of