http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E6%B1%95%E5%A4%B4%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80%E5%85%B3%E4%BA%8E%E6%98%8E%E7%A1%AE%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E9%A2%84%E8%AE%A1%E5%A2%9E%E5%80%BC%E7%8E%87%E6%B5%8B%E7%AE%97%E6%96%B9%E6%B3%95%E7%9A%84%E5%85%AC%E5%91%8A 国家税务总局汕头市税务局关于明确土地增值税预计增值率测算方法的公告 - 版本历史 2026-07-01T04:44:27Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E6%B1%95%E5%A4%B4%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80%E5%85%B3%E4%BA%8E%E6%98%8E%E7%A1%AE%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E9%A2%84%E8%AE%A1%E5%A2%9E%E5%80%BC%E7%8E%87%E6%B5%8B%E7%AE%97%E6%96%B9%E6%B3%95%E7%9A%84%E5%85%AC%E5%91%8A&diff=60005&oldid=prev 王志伟：​/* 政策解读 */ 2025-10-05T10:18:41Z <p><span dir="auto"><span class="autocomment">政策解读</span></span></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年10月5日 (日) 10:18的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l67">第67行：</td> <td colspan="2" class="diff-lineno">第67行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>! colspan=&quot;2&quot;|项目 !! 行次 !! 金额 !! 说明</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>! colspan=&quot;2&quot;|项目 !! 行次 !! 金额 !! 说明</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|一、每平方米应税收入 || 1 || 22,362.39 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%<del style="font-weight: bold; text-decoration: none;">)×1000）÷（5000</del>+2000+<del style="font-weight: bold; text-decoration: none;">1000)</del>=22362.39</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|一、每平方米应税收入 || 1 || 22,362.39 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%<ins style="font-weight: bold; text-decoration: none;">）×1000）÷（5000</ins>+2000+<ins style="font-weight: bold; text-decoration: none;">1000）</ins>=22362.39</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|二、预计扣除项目金额合计</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|二、预计扣除项目金额合计</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l95">第95行：</td> <td colspan="2" class="diff-lineno">第95行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|户内装修+ || 11 || 3,285,500.00 || 户内装修超过标准的金额。</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|户内装修+ || 11 || 3,285,500.00 || 户内装修超过标准的金额。</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|3.房地产开发费用 12=<del style="font-weight: bold; text-decoration: none;">(3</del>+<del style="font-weight: bold; text-decoration: none;">4)</del>*10% || 12 || 8,009,300.00 ||  </div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|3.房地产开发费用 12=<ins style="font-weight: bold; text-decoration: none;">（3</ins>+<ins style="font-weight: bold; text-decoration: none;">4）</ins>*10% || 12 || 8,009,300.00 ||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|4.与转让房地产有关的税金等 13=14+15+16 || 13 || 644,036.70 ||  </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|4.与转让房地产有关的税金等 13=14+15+16 || 13 || 644,036.70 ||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| rowspan=&quot;3&quot;|其中 || 城市维护建设税 || 14 || 375,688.07 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%<del style="font-weight: bold; text-decoration: none;">)×1000）×3</del>%×7%=375688.07</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| rowspan=&quot;3&quot;|其中 || 城市维护建设税 || 14 || 375,688.07 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%<ins style="font-weight: bold; text-decoration: none;">）×1000）×3</ins>%×7%=375688.07</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| 教育费附加 || 15 || 161,009.17 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%<del style="font-weight: bold; text-decoration: none;">)×1000）×3</del>%×3%=161009.17</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| 教育费附加 || 15 || 161,009.17 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%<ins style="font-weight: bold; text-decoration: none;">）×1000）×3</ins>%×3%=161009.17</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| 地方教育费附加 || 16 || 107,339.45 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%<del style="font-weight: bold; text-decoration: none;">)×1000）×3</del>%×2%=107339.45</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| 地方教育费附加 || 16 || 107,339.45 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%<ins style="font-weight: bold; text-decoration: none;">）×1000）×3</ins>%×2%=107339.45</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| 5.财政部规定的其他扣除 17=<del style="font-weight: bold; text-decoration: none;">(3</del>+<del style="font-weight: bold; text-decoration: none;">4)</del>*20% || 17 || 16,018,600.00 ||  </div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">| colspan=&quot;2&quot;</ins>|5.财政部规定的其他扣除 17=<ins style="font-weight: bold; text-decoration: none;">（3</ins>+<ins style="font-weight: bold; text-decoration: none;">4）</ins>*20% || 17 || 16,018,600.00 ||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|三、可售建筑面积 || 18 || 8,000.00 ||  </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|三、可售建筑面积 || 18 || 8,000.00 ||  </div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-60004:rev-60005 --> </table> 王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E6%B1%95%E5%A4%B4%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80%E5%85%B3%E4%BA%8E%E6%98%8E%E7%A1%AE%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E9%A2%84%E8%AE%A1%E5%A2%9E%E5%80%BC%E7%8E%87%E6%B5%8B%E7%AE%97%E6%96%B9%E6%B3%95%E7%9A%84%E5%85%AC%E5%91%8A&diff=60004&oldid=prev 王志伟：​/* 政策解读 */ 2025-10-05T10:18:04Z <p><span dir="auto"><span class="autocomment">政策解读</span></span></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年10月5日 (日) 10:18的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l64">第64行：</td> <td colspan="2" class="diff-lineno">第64行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　某房地产开发项目总可售建筑面积8000㎡，其中住宅类型5000㎡、商业类型2000㎡、车位类型1000㎡，各房屋类型的每平方米含税价格分别为30000元/㎡、20000元/㎡、5000元/㎡。该项目发生取得土地使用权所支付的金额4000万元、土地征用及拆迁补偿费100万元，如提供佐证材料并经税务机关审核户内装修2000元/㎡，该项目预计增值率计算过程见下表：</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　某房地产开发项目总可售建筑面积8000㎡，其中住宅类型5000㎡、商业类型2000㎡、车位类型1000㎡，各房屋类型的每平方米含税价格分别为30000元/㎡、20000元/㎡、5000元/㎡。该项目发生取得土地使用权所支付的金额4000万元、土地征用及拆迁补偿费100万元，如提供佐证材料并经税务机关审核户内装修2000元/㎡，该项目预计增值率计算过程见下表：</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">&lt;center></del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{| class=&quot;wikitable&quot;</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{| class=&quot;wikitable&quot;</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>! colspan=&quot;2&quot;|项目 !! 行次 !! 金额 !! 说明</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>! colspan=&quot;2&quot;|项目 !! 行次 !! 金额 !! 说明</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l94">第94行：</td> <td colspan="2" class="diff-lineno">第93行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| 开发间接费用 || 10</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| 开发间接费用 || 10</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">户内装修+ </ins>|| <ins style="font-weight: bold; text-decoration: none;">11 </ins>|| <ins style="font-weight: bold; text-decoration: none;">3,285,500.00 </ins>|| <ins style="font-weight: bold; text-decoration: none;">户内装修超过标准的金额。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">3.房地产开发费用 12=(3+4)*10% </ins>|| <ins style="font-weight: bold; text-decoration: none;">12 </ins>|| <ins style="font-weight: bold; text-decoration: none;">8,009,300.00 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">4.与转让房地产有关的税金等 13=14+15+16 </ins>|| <ins style="font-weight: bold; text-decoration: none;">13 </ins>|| <ins style="font-weight: bold; text-decoration: none;">644,036.70 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;3&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">其中 </ins>|| <ins style="font-weight: bold; text-decoration: none;">城市维护建设税 </ins>|| <ins style="font-weight: bold; text-decoration: none;">14 </ins>|| <ins style="font-weight: bold; text-decoration: none;">375,688.07 </ins>|<ins style="font-weight: bold; text-decoration: none;">| （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%)×1000）×3%×7%=375688.07</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">教育费附加 </ins>|| <ins style="font-weight: bold; text-decoration: none;">15 </ins>|| <ins style="font-weight: bold; text-decoration: none;">161,009.17 </ins>|| <ins style="font-weight: bold; text-decoration: none;">（30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%)×1000）×3%×3%=161009.17</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">地方教育费附加 </ins>|| <ins style="font-weight: bold; text-decoration: none;">16 </ins>|| <ins style="font-weight: bold; text-decoration: none;">107,339.45 </ins>|| <ins style="font-weight: bold; text-decoration: none;">（30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%)×1000）×3%×2%=107339.45</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">5.财政部规定的其他扣除 17=(3+4)*20% </ins>|| <ins style="font-weight: bold; text-decoration: none;">17 </ins>|| <ins style="font-weight: bold; text-decoration: none;">16,018,600.00 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">三、可售建筑面积 </ins>|| <ins style="font-weight: bold; text-decoration: none;">18 </ins>|| <ins style="font-weight: bold; text-decoration: none;">8,000.00 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">五、每平方扣除项目金额 19=2/18 </ins>|| <ins style="font-weight: bold; text-decoration: none;">19 </ins>|| <ins style="font-weight: bold; text-decoration: none;">13,095.62 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">六、每平方米增值额 20=1-19 </ins>|| <ins style="font-weight: bold; text-decoration: none;">20 </ins>|| <ins style="font-weight: bold; text-decoration: none;">9,266.77 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">七、预计增值率 21=20/19*100% </ins>|| <ins style="font-weight: bold; text-decoration: none;">21 </ins>|| <ins style="font-weight: bold; text-decoration: none;">70.76%</ins></div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">|-</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">| 示例 || 示例 || 示例 || 示例 || 示例</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">&lt;/center></del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　三、《公告》生效时间</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　三、《公告》生效时间</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-60003:rev-60004 --> </table> 王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E6%B1%95%E5%A4%B4%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80%E5%85%B3%E4%BA%8E%E6%98%8E%E7%A1%AE%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E9%A2%84%E8%AE%A1%E5%A2%9E%E5%80%BC%E7%8E%87%E6%B5%8B%E7%AE%97%E6%96%B9%E6%B3%95%E7%9A%84%E5%85%AC%E5%91%8A&diff=60003&oldid=prev 王志伟：​/* 政策解读 */ 2025-10-05T10:14:14Z <p><span dir="auto"><span class="autocomment">政策解读</span></span></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年10月5日 (日) 10:14的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l77">第77行：</td> <td colspan="2" class="diff-lineno">第77行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|1.取得土地使用权所支付的金额 || 3 || 40,000,000.00 ||  </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|1.取得土地使用权所支付的金额 || 3 || 40,000,000.00 ||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">2.房地产开发成本</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div> </div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">4=5+6+7+8+9+10+11</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">4 </ins>|| <ins style="font-weight: bold; text-decoration: none;">40,093,000.00 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;6&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">其中 </ins>|| <ins style="font-weight: bold; text-decoration: none;">土地征用及拆迁补偿费 </ins>|| <ins style="font-weight: bold; text-decoration: none;">5 </ins>|<ins style="font-weight: bold; text-decoration: none;">| 1,000,000.00 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">建筑安装工程费 </ins>|| <ins style="font-weight: bold; text-decoration: none;">6 </ins>|| <ins style="font-weight: bold; text-decoration: none;">29,292,000.00 </ins>|| <ins style="font-weight: bold; text-decoration: none;">根据填报的项目工程各面积按照最新年度土地增值税扣除项目金额标准上浮20%计算确定。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">前期工程费 </ins>|| <ins style="font-weight: bold; text-decoration: none;">7 </ins>|| <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;4&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">6,515,500.00 </ins>|| <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;4&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">按照建筑安装工程费与户内装修超过标准的金额（即第11栏“户内装修+”）之和乘以20%计算确定。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例 || 示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">基础设施费 </ins>|| <ins style="font-weight: bold; text-decoration: none;">8</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例 || 示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">公共配套设施费 </ins>|| <ins style="font-weight: bold; text-decoration: none;">9</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例 || 示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">开发间接费用 </ins>|| <ins style="font-weight: bold; text-decoration: none;">10</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| 示例 || 示例 || 示例 || 示例 || 示例</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| 示例 || 示例 || 示例 || 示例 || 示例</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-60002:rev-60003 --> </table> 王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E6%B1%95%E5%A4%B4%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80%E5%85%B3%E4%BA%8E%E6%98%8E%E7%A1%AE%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E9%A2%84%E8%AE%A1%E5%A2%9E%E5%80%BC%E7%8E%87%E6%B5%8B%E7%AE%97%E6%96%B9%E6%B3%95%E7%9A%84%E5%85%AC%E5%91%8A&diff=60002&oldid=prev 王志伟：​/* 政策解读 */ 2025-10-05T10:11:15Z <p><span dir="auto"><span class="autocomment">政策解读</span></span></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年10月5日 (日) 10:11的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l70">第70行：</td> <td colspan="2" class="diff-lineno">第70行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|一、每平方米应税收入 || 1 || 22,362.39 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%)×1000）÷（5000+2000+1000)=22362.39</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| colspan=&quot;2&quot;|一、每平方米应税收入 || 1 || 22,362.39 || （30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%)×1000）÷（5000+2000+1000)=22362.39</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| 二、预计扣除项目金额合计</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">| colspan=&quot;2&quot;</ins>|二、预计扣除项目金额合计</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>2=3+4+12+13+17</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>2=3+4+12+13+17</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>  || 2 || 104,764,936.70 ||  </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>  || 2 || 104,764,936.70 ||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| 1.取得土地使用权所支付的金额 || 3 || 40,000,000.00 ||  </div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">| colspan=&quot;2&quot;</ins>|1.取得土地使用权所支付的金额 || 3 || 40,000,000.00 ||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| 示例 || 示例 || 示例 || 示例 || 示例</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| 示例 || 示例 || 示例 || 示例 || 示例</div></td></tr> </table> 王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E6%B1%95%E5%A4%B4%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80%E5%85%B3%E4%BA%8E%E6%98%8E%E7%A1%AE%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E9%A2%84%E8%AE%A1%E5%A2%9E%E5%80%BC%E7%8E%87%E6%B5%8B%E7%AE%97%E6%96%B9%E6%B3%95%E7%9A%84%E5%85%AC%E5%91%8A&diff=60001&oldid=prev 王志伟：​/* 政策解读 */ 2025-10-05T10:10:54Z <p><span dir="auto"><span class="autocomment">政策解读</span></span></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年10月5日 (日) 10:10的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l68">第68行：</td> <td colspan="2" class="diff-lineno">第68行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>! colspan=&quot;2&quot;|项目 !! 行次 !! 金额 !! 说明</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>! colspan=&quot;2&quot;|项目 !! 行次 !! 金额 !! 说明</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|<del style="font-weight: bold; text-decoration: none;">| 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">colspan=&quot;2&quot;</ins>|<ins style="font-weight: bold; text-decoration: none;">一、每平方米应税收入 </ins>|| <ins style="font-weight: bold; text-decoration: none;">1 </ins>|| <ins style="font-weight: bold; text-decoration: none;">22,362.39 </ins>|| <ins style="font-weight: bold; text-decoration: none;">（30000÷（1+9%）×5000+20000÷（1+9%）×2000+5000÷（1+9%)×1000）÷（5000+2000+1000)=22362.39</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">二、预计扣除项目金额合计</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div> </div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">2=3+4+12+13+17</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">2 </ins>|| <ins style="font-weight: bold; text-decoration: none;">104,764,936.70 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| <ins style="font-weight: bold; text-decoration: none;">1.取得土地使用权所支付的金额 </ins>|| <ins style="font-weight: bold; text-decoration: none;">3 </ins>|| <ins style="font-weight: bold; text-decoration: none;">40,000,000.00 </ins>||  </div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| 示例 || 示例 || 示例 || 示例 || 示例</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| 示例 || 示例 || 示例 || 示例 || 示例</div></td></tr> </table> 王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E6%B1%95%E5%A4%B4%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80%E5%85%B3%E4%BA%8E%E6%98%8E%E7%A1%AE%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E9%A2%84%E8%AE%A1%E5%A2%9E%E5%80%BC%E7%8E%87%E6%B5%8B%E7%AE%97%E6%96%B9%E6%B3%95%E7%9A%84%E5%85%AC%E5%91%8A&diff=60000&oldid=prev 王志伟：​创建页面，内容为“{{wiki置顶}} =历史沿革= 2025年3月3日　　国家税务总局汕头市税务局关于明确土地增值税预计增值率测算方法的公告　　国家税务总局汕头市税务局公告2025年第2号　　2025年1月1日　　施行 =正文= 　　根据《中华人民共和国土地增值税暂行条例》、《国家税务总局广东省税务局 国家税务总局深圳市税务局关于调整土地增值税预征率的公告》（国…” 2025-10-05T10:09:33Z <p>创建页面，内容为“{{wiki置顶}} =历史沿革= 2025年3月3日　　国家税务总局汕头市税务局关于明确土地增值税预计增值率测算方法的公告　　国家税务总局汕头市税务局公告2025年第2号　　2025年1月1日　　施行 =正文= 　　根据《<a href="/index.php/%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%9A%82%E8%A1%8C%E6%9D%A1%E4%BE%8B" title="中华人民共和国土地增值税暂行条例">中华人民共和国土地增值税暂行条例</a>》、《<a href="/index.php/%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%B9%BF%E4%B8%9C%E7%9C%81%E7%A8%8E%E5%8A%A1%E5%B1%80_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E6%B7%B1%E5%9C%B3%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80%E5%85%B3%E4%BA%8E%E8%B0%83%E6%95%B4%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E%E9%A2%84%E5%BE%81%E7%8E%87%E7%9A%84%E5%85%AC%E5%91%8A" title="国家税务总局广东省税务局 国家税务总局深圳市税务局关于调整土地增值税预征率的公告">国家税务总局广东省税务局 国家税务总局深圳市税务局关于调整土地增值税预征率的公告</a>》（国…”</p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 2025年3月3日　　国家税务总局汕头市税务局关于明确土地增值税预计增值率测算方法的公告　　国家税务总局汕头市税务局公告2025年第2号　　2025年1月1日　　施行<br /> <br /> =正文=<br /> 　　根据《[[中华人民共和国土地增值税暂行条例]]》、《[[国家税务总局广东省税务局 国家税务总局深圳市税务局关于调整土地增值税预征率的公告]]》（国家税务总局广东省税务局 国家税务总局深圳市税务局公告2024年第5号）等有关规定，结合汕头市征管实际，现将土地增值税预计增值率测算方法予以发布，具体见附件。<br /> <br /> 　　本公告自2025年1月1日起施行。《[[汕头市地方税务局关于调整汕头市房地产开发项目土地增值税预征率的公告]]》（汕头市地方税务局公告2013年第1号）同时废止。<br /> <br /> 　　附件：<br /> <br /> 　　1.[[#汕头市土地增值税预计增值率测算方法|土地增值税预计增值率测算方法]]<br /> <br /> 　　2.[https://pan.baidu.com/s/1ZHR3ojv8a3DwkrhXnM52Ug?pwd=ah87 土地增值税预计增值率测算表] 提取码: ah87<br /> <br /> ==汕头市土地增值税预计增值率测算方法==<br /> 　　一、根据房地产开发项目每平方米应税收入、每平方米扣除项目金额测算土地增值税预计增值率（以下简称预计增值率）。<br /> <br /> 　　二、每平方米应税收入 = ∑〔各房屋类型每平方米含税价格 ÷ （1 + 增值税适用税率） × 各房屋类型对应可售建筑面积〕 ÷ ∑各房屋类型对应可售建筑面积。<br /> <br /> 　　各房屋类型，是指住宅类型、商业类型、车位类型以及其它类型。<br /> <br /> 　　每平方米含税价格，依次按网签销售价格、政府部门备案价格、预计销售价格确定。<br /> <br /> 　　三、每平方米扣除项目金额包括：<br /> <br /> 　　（一）取得土地使用权所支付的金额，由纳税人根据房地产开发项目的实际情况填报，并提供相关材料。<br /> <br /> 　　（二）房地产开发成本。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。<br /> <br /> 　　1.土地征用及拆迁补偿费，由纳税人根据房地产开发项目的实际情况填报，并提供相关材料。<br /> <br /> 　　2.建筑安装工程费，按照汕头市发布的最新年度土地增值税扣除项目金额标准并上浮20%计算确定。<br /> <br /> 　　3.前期工程费、基础设施费、公共配套设施费、开发间接费用，根据计算确定的建筑安装工程费的20%计算确定。<br /> <br /> 　　（三）房地产开发费用，按取得土地使用权所支付的金额和房地产开发成本之和的10%计算扣除。<br /> <br /> 　　（四）与转让房地产有关的税金，包括城市维护建设税、教育费附加、地方教育附加，按应税收入乘以增值税预缴率，再乘以其适用税（费）率计算扣除。<br /> <br /> 　　（五）财政部规定的其他扣除，按取得土地使用权所支付的金额和房地产开发成本之和的20%计算扣除。<br /> <br /> 　　四、纳税人取得该房地产开发项目第一份销售（预售）许可证并取得第一笔预售（销售）收入后，应在下个纳税申报期10日前提供《土地增值税预计增值率测算表》及相关材料。<br /> <br /> 　　纳税人未按照规定的期限提供《土地增值税预计增值率测算表》及相关材料的，由主管税务机关测算确定预计增值率。<br /> <br /> 　　五、纳税人对参照土地增值税扣除项目金额标准计算确定的户内装修成本有异议的，如提供佐证材料，经主管税务机关审核的，予以调整。<br /> <br /> 　　六、预计增值率按年动态测算，每自然年度终了后的3个月内，纳税人应按照本方法重新测算预计增值率并提供《土地增值税预计增值率测算表》。经主管税务机关审核须调整预征率的，纳税人下一个纳税申报期按调整后预征率预缴，此前已预缴的税款不追溯调整。<br /> <br /> =政策解读=<br /> &lt;center&gt;&#039;&#039;&#039;关于《国家税务总局汕头市税务局关于明确土地增值税预计增值率测算方法的公告》的解读&#039;&#039;&#039;　　2025年3月3日　　国家税务总局汕头市税务局&lt;/center&gt;<br /> <br /> 　　国家税务总局汕头市税务局发布了《国家税务总局汕头市税务局关于明确土地增值税预计增值率测算方法的公告》（国家税务总局汕头市务局公告2025年第2号）（以下简称《公告》），现将《公告》解读如下：<br /> <br /> 　　一、《公告》出台的背景<br /> <br /> 　　2024年12月27日，国家税务总局广东省税务局、国家税务总局深圳市税务局联合发布了《国家税务总局广东省税务局 国家税务总局深圳市税务局关于调整土地增值税预征率的公告》（国家税务总局广东省税务局 国家税务总局深圳市税务局公告2024年第5号），明确了土地增值税首次预征纳税义务发生时间在2025年1月1日后的房地产开发项目，根据预计增值率高低适用不同的预征率。为明确预计增值率的测算方法，特制定本《公告》。<br /> <br /> 　　二、《公告》的主要内容<br /> <br /> 　　《公告》根据《中华人民共和国土地增值税暂行条例》有关收入和扣除项目的规定，明确了预计增值率的测算方法和测算表格。考虑扣除项目金额标准发布时间滞后的因素影响，《公告》规定测算预计增值率时，建筑安装工程费按照我市发布的最新年度土地增值税扣除项目金额标准上浮20%计算确定。另外，结合我市已清算土地增值税项目的成本费用情况，前期工程费、基础设施费、公共配套设施费和开发间接费用，根据计算确定的建筑安装工程费的20%计算确定。现举例说明测算过程：<br /> <br /> 　　某房地产开发项目总可售建筑面积8000㎡，其中住宅类型5000㎡、商业类型2000㎡、车位类型1000㎡，各房屋类型的每平方米含税价格分别为30000元/㎡、20000元/㎡、5000元/㎡。该项目发生取得土地使用权所支付的金额4000万元、土地征用及拆迁补偿费100万元，如提供佐证材料并经税务机关审核户内装修2000元/㎡，该项目预计增值率计算过程见下表：<br /> <br /> &lt;center&gt;<br /> {| class=&quot;wikitable&quot;<br /> ! colspan=&quot;2&quot;|项目 !! 行次 !! 金额 !! 说明<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例<br /> |}<br /> &lt;/center&gt;<br /> <br /> 　　三、《公告》生效时间<br /> <br /> 　　本公告自2025年1月1日起施行。《汕头市地方税务局关于调整汕头市房地产开发项目土地增值税预征率的公告》（汕头市地方税务局公告2013年第1号）同时废止。<br /> <br /> {{wiki置底}}<br /> [[Category:2025|3]][[Category:国家税务总局汕头市税务局]][[Category:土地增值税房地产开发清算|粤]]</div> 王志伟