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房地产开发企业在取得土地使用权过程中,会面临土地增值税、企业所得税税前扣除问题,由于这两个税种遵循的税法体系不同,两者的税前扣除存在差异。笔者拟通过几个小案例作些分析。一、房产公司取得土地使用权支付“利息”能否税前扣除?案例1:M房产公司于2012年5月竞拍取得一个地块,价款为10 000万元。2013年1月M房产公司支付给国土资源局150万元,该支出主要是因为公司资金紧张,拖欠土地出让金而支付的款项。M房产公司财务负
Real estate development enterprises in the process of obtaining land use rights, will face the land value-added tax, corporate income tax deduction before tax, because the two tax types follow the tax system is different, the two pre-tax deduction differences. I intend to make some analysis through a few small cases. First, the real estate company to obtain land use rights to pay “interest ” can deduct before tax? Case 1: M real estate company in May 2012 bid to obtain a plot, the price is 100 million yuan. In January 2013, M Real Estate Company paid 1.5 million yuan to Land and Resources Bureau, mainly because of fund shortage and payment of the land transfer fee. M real estate company financial negative