土地增值税清算中的成本分摊思路——以城市综合体为例

The Thought of Cost Allocation on Land Value-added Tax Liquidation:Take Urban Complex Project as an Example

城市综合体计税成本对象有两种不同划分方式:按规定的原则确定计税成本对象;将整个开发项目作为一个计税成本对象。根据不同的计税成本对象,确定城市综合体项目土地增值税清算中成本分摊的两种思路:按规定的原则确定计税成本对象并按其进行分摊;将整个开发项目作为一个计税成本对象计算不同类型的成本。其中,按规定的原则确认计税成本对象分为以下五步:确定计税成本对象;计算开发成本;分摊计税成本对象;计算已销售开发产品的成本;将各计税成本对象中已售的房地产类型合并。企业应该根据自身的情况采取不同的分摊方法,也可以根据需要把不同的分摊方法进行比较、结合使用。

The Cost object of Urban Complex Project can divide into two different partition： fix cost object according to the provisions of principle; the entire development project as a cost object. Analyzing two kinds of thinking on the cost allocation of land value-added tax liquidation on Urban Complex Project： Cost object according to the assessed in accordance with the provisions of the principles for determining; Set the entire development project as a cost object to calculate the cost of different types. Of which, fix cost object according to the provisions of principle is divided into the following five steps： confirm the cost object; calculation development cost; allocation of cost object; calculate the cost of sold product development; Consolidation the sold real estate types in each cost object. Through these two ideas, and puts forward that the enterprise should adopt different allocation methods according to their own situation, or according to their needs to compare different allocation methods and combine.