标题: Deductible items of land appreciation tax [打印本页] 作者: lxwarr30 时间: 2016-4-20 15:46 标题: Deductible items of land appreciation tax
ACCA F6考试eductible items of land appreciation tax
Deductible items for newly built property of real estate developers
Deductible items Specific provisions
The sum paid for the acquisition of land use rightLand prices or grant fees paid to obtain land use right;
Related expenses paid under State uniform provisions, including registration fees and transfer charges, and deed taxes, etc.
Real estate development costsThe actual amount of costs incurred by taxpayer for real estate project development can be deductible.
Including land requisition and demolition compensations, preliminary engineering costs, civil and erection costs, infrastructure costs, costs of public supporting facilities, and indirect costs of development, etc.
Real estate development expenses
（1）Where interest expenses can be calculated and allocated based on the transfer of real estate project, with relevant certificates of financial institution provided:
Real estate development expenses allowed for deduction＝Less than: Interest＋（ The sum paid for acquisition of land use right＋Real estate development costs ）
eductible items of land appreciation tax