注册会计师-税第02讲土地增值考点三土地增值税重点、难点讲解一、土地增值税的征税范围Thescopeoftaxationforlandappreciationtax土地增值税的基本征税范围：（1）转让国有土地使用权。（不包括国有土地使用权的出让和转让集体土地的行为）Transferofthestate-ownedlanduseright.（Excludingthegrantingofstate-ownedlanduserightandtransferringofgroup-ownedland）（2）地上的建筑物及其附着物连同国有土地使用权一并转让。Transferofbuildingsandtheirattachedfacilitiestogetherwiththeuse-rightofstate-ownedland.（3）存量房地产的买卖。Buyingandsellingthestockofrealestate.二、土地增值税的税额计算Thecalculationoflandappreciationtax转让新建房地产开发产品应纳土地增值税的计算（一）确定房地产转让收入Determinetheproceedsreceivedfromtransferofrealestate重点、难点讲解纳税人转让房地产取得的应税收入，应包括转让房地产的全部价款以及有关的经济收益，具体包括币收入、实物收入和其他收入。Proceedsreceivedbythetaxpayerfromtransferofrealestateincludethetotalconsiderationsandrelatedeconomicbenefits.Specificallyitincludesmonetaryproceeds,incomeinkindand（二）确定准予扣除项目的金额Determinetheamountofdeductibleitems1.取得土地使用权所支付的金额Theamountpaidfortheacquisitionoflanduseright（1）纳税人为取得土地使用权所支付的地价款。Thepricepaidtoobtainthelanduseright.（2）纳税人在取得土地使用权时按国家统一规定缴纳的登记、过户手续费等有关费用。Theregistrationfee,transferfeeandotherrelatedexpensespaidaccordingtostateuniformprovisionswhenobtainingthelanduseright.2.房地产开发成本Developmentcostofrealestate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、开发间接费用等。Compensationforlandrequisitionanddemolition,pre-engineeringfees,constructionandinstallationcosts,infrastructurecosts,publicsupportingfacilitiesfees,andindirectcostfordevelopment.第1考前精准押题微信：2977945028注册会计师-税3.房地产开发费用Developmentexpenseofrealestate①能够按转让房地产项目计算分摊利息支出，并能够提供金融机构贷款证明的：Iftheinterestcanbecomputedandallocatedamongtherealestates,andtheloandocumentsfromfinancialinstitutions...
