现行土地增值税政策中，存在一些看似习以为常，但在实际工作中难以操作或者会导致错误结果的规定。济南代理记账公司认为，对于此类误区，要及时完善相关政策予以消除。
Current land value-added tax policy, there are some seemingly become accustomed to, but I can't operation, or in the practical work will lead to wrong results.Jinan bookkeeping agency company believes, for such error, to improve relevant policies to eliminate in a timely manner.
误区之一：土地征用及拆迁补偿费属于开发成本。
Error: one of compensation for land acquisition and demolition and belongs to the cost of development.
存在误区：《中华人民共和国土地增值税暂行条例实施细则》(以下简称“《细则》”)的规定：房地产开发成本，是指纳税人房地产开发项目实际发生的成本，包括土地征用及拆迁补偿费、前期工程费、建筑安装工程费、基础设施费、公共配套设施费、开发间接费用。土地征用及拆迁补偿费，包括土地征用费、耕地占用税、劳动力安置费及有关地上、地下附着物拆迁补偿的净支出、安置动迁用房支出等。
Wrong: the implementing rules for the land VAT provisional regulations of the People's Republic of China (hereinafter referred to as the "detailed rules") regulation: real estate development costs, is to show taxpayer actual cost of real estate development project, including the early stage of the compensation for land acquisition and demolition and construction cost, construction and installation engineering, infrastructure, public facilities, development of indirect costs.ZhengYongFei land acquisition and demolition compensation, including land, cultivated land usage tax, labor, relocation costs and on the ground, underground attachments to net expenditure of compensation and resettlement of resettlement housing expenditure, etc.
误区评析：济南代理记账公司认为，土地征用及拆迁补偿费是为取得土地使用权而付出的代价。在土地征用和拆迁阶段，房地产开发行为尚未开始，因此不应当将土地征用及拆迁补偿费直接归属于房地产开发成本，而应当先在取得土地使用权所支付的金额中归集，然后根据房地产开发项目占用土地情况，分摊至房地产开发项目。需要注意的是，对于房地产企业以货币形式支付的土地征用及拆迁补偿费可直接确认为取得土地使用权所支付的金额，对房地产企业以开发产品形式(拆一还一)支付的土地征用及拆迁补偿费，可先预估价值计入土地使用权所支付的金额，待开发产品的公允价值确定后再对前期计入土地使用权所支付的金额进行调整。
Error evaluation: jinan bookkeeping agency company thinks, compensation for land acquisition and demolition is to get the price of land use rights.Behavior in land expropriation and demolition stage, real estate development has not started, so there is no compensation for land acquisition and demolition shall be directly attributable to the real estate development costs, and shall first obtain the land use right amount of pay, and then according to the occupation of land, real estate development projects and real estate development projects.It is important to note that for real estate enterprises paid in monetary form of compensation for land acquisition and demolition and land use right acquisition can be directly recognized as the paid amount, for real estate enterprises in the form of product development (open a also a) payment of compensation for land acquisition and demolition and can forecast value included in the land use right first paid amount, again after the fair value of the product development is included in the land use right amount paid to early to adjust.
误区之二：不同类型的房地产可合并确定增值额和增值率。
Myth # 2: different types of real estate can be combined to determine appreciation and increment rate.
存在误区：《财政部、国家税务总局关于土地增值税一些具体问题规定的通知》(财税[1995]48号)规定：“对纳税人既建普通标准住宅又搞其他房地产开发的，应分别核算增值额。不分别核算增值额或不能准确核算增值额的，其建造的普通标准住宅不能适用条例第八条(一)项的免税规定。”对于上述规定，很多人认为，如果纳税人建造的普通标准住宅不需要享受土地增值税优惠，则不需要分别核算增值额。此外，还有一种意见认为，财税[1995]48号文件只是要求“分别核算增值额”，并未要求“分别核算增值率”，因此纳税人开发不同类型房地产可合并计算增值率并统一确定应纳土地增值税适用税率。
Wrong: the ministry of finance, state administration of taxation on land value-added tax some specific issues rules on notice (caishui [1995] no. 48) regulation: "the taxpayer is built standard housing and other real estate development, should be accounted for separately appreciation forehead. Don't separate accounting appreciation or not accurate calculation of appreciation, the building standard of housing can not applicable regulations in article 8 (1) of the exemption."For the above regulations, a lot of people think that if taxpayers to build standard housing does not need to be enjoying the preferential land value-added tax, does not need to separate accounting appreciation.In addition, there is a kind of opinion, caishui [1995] 48 file just asked "appreciation" separate accounting, does not require "accounting" hence respectively, therefore the taxpayer to develop different types of real estate can merge calculation and hence the land value-added tax payable to determine the applicable tax rate.
误区评析：济南代理记账公司认为：第一，政策规定对纳税人未分别核算增值额的，其普通标准住宅不能适用税收优惠政策，但政策未规定“纳税人不享受税收优惠就可合并计算增值额”。因此，无论普通标准住宅是否享受税收优惠，都应当分别核算增值额。第二，分别核算增值额和分别核算增值率是不可分割的，财税[1995]48号文件要求“分别核算增值额”，实质上就是要求“分别核算增值率”，只分别核算增值额而不分别核算增值率是毫无意义的。需要说明的是，《国家税务总局关于印发<土地增值税清算管理规程>的通知》(国税发[2009]91号)要求，在清算审核时应当审核“不同类型房地产是否分别计算增值额、增值率，缴纳土地增值税”，上述规定虽然可以说明“不同类型房地产应当分别计算增值额、增值率”，但该规定的表述仍不够清晰，还需要在政策上做出进一步明确规定。
Error evaluation: jinan bookkeeping agency company thinks: first, the policy for taxpayers not appreciation of separate accounting and its standard residential cannot apply preferential tax policies, but policy provision of the "taxpayers do not enjoy preferential tax can incorporate computation appreciation".Therefore, whether standard housing to enjoy tax incentives, should be accounted for separately appreciation.Second, the appreciation forehead separate accounting and separate accounting are inseparable, hence caishui [1995] 48 file request "appreciation" separate accounting, is essentially required "accounting" hence respectively, only appreciation forehead instead of separate accounting accounting increment rate respectively is pointless.To be sure, the state administration of taxation about print and distribute the land value-added tax liquidation management procedure > notice (guoshuifa [2009] no. 91), when liquidation auditing shall review "whether different types of real estate appreciation, are calculated respectively, hence the land value-added tax", although the rules can show the different types of real estate appreciation, increment rate shall be calculated separately ", but the regulation of expression is not clear still, still need to make further clear provisions on the policy.
误区之三：公共配套设施不需要独立核算成本、费用。
Myth # 3: public facilities do not need to be independent accounting costs and expenses.
存在误区：《细则》的规定，房地产开发成本包括公共配套设施费，根据上述规定，建造公共配套设施发生的费用应当直接归集至房地产开发成本并分摊至相关开发产品，而不需要作为独立开发产品核算归集成本、费用(包括占用的土地成本以及相关开发成本和费用等，下同)。
Wrong: the "detailed rules" regulation, the real estate development costs include public facilities, in accordance with the above provisions, the expenses incurred in building public facilities shall accrue directly to the cost of real estate development and contribution to the related product development, without the need for accounting as an independent product development collection costs and expenses (including the amount of land cost and related development costs and expenses, etc., hereinafter the same).
误区评析：根据《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》(国税发[2006]187号)的规定，公共配套设施建成后，产权不属于全体业主，也未无偿移交给政府、公用事业单位用于非营利性社会公共事业，也未有偿转让的，建造公共配套设施发生的成本、费用在计算土地增值税时不得扣除。济南代理记账公司认为，如果纳税人存在不得扣除的公共配套设施费，但未将公共配套设施作为独立的开发产品核算归集成本、费用，那么在计算土地增值税时将无法确定不得扣除的金额。因此，对于公共配套设施，应当先作为独立开发产品核算归集成本、费用，然后在计算缴纳土地增值税时分从两步进行处理：第一，先剔除按规定不得扣除的公共配套设施费;第二，将剩余可扣除的公共配套设施费中的不可售部分的成本、费用，用合理的方法分摊至不同类型开发产品(分摊对象包括可售的公共配套设施)。
About error evaluation: according to the state administration of taxation on the management of real estate development enterprise land value-added tax liquidation of circular (guoshuifa [2006] 2006) regulation, after the completion of public facilities, property does not belong to the owner, nor handed over to the government, the utilities free of charge for non-profit social utility, has not paid transfer, construction of public facilities of costs and expenses when calculating the land value-added tax shall not be deducted.Jinan bookkeeping agency company believes that there shall not be deducted if taxpayers public facilities fee, but not to public facilities as a separate product development accounting collection costs, expenses, so when calculating the land value-added tax will not be able to determine the amount shall not be deducted.For public facilities, therefore, should be accounted for as an independent product development first collection costs, expenses, and then to calculate and pay the land value-added tax in time from a two-step process: first, to eliminate public facilities fee in accordance with the provisions, shall not be deducted;Public facilities in the second place, the remaining deductible fees shall not sell part of the costs, expenses, use the method of reasonable allocation to different types of product development (objects including public facilities available).
济南代理记账公司：http://www.jnqqjz.com
