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小白问下房地产开发费用一览表

小白问下房地产开发费用一览表

浏览：38次 | 提问时间： 07-02 05:10

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3个答案

焚心 07-02 05:11

1.土地获得价款：为取得土地开发使用权而发生的各项费用。
2.土地出让金：向政府部门支付的土地出让金，土地变更用途和超面积补交的地价。
3.土地征用及拆迁补偿费：有关地上、地下建筑物或附着物的拆迁补偿净支出，安置及拆迁补偿，农作物补偿费等。土地征用费、耕地占用费、安置养老费、拆迁补偿费、土地补偿费、其他。
4.合作补偿款：补偿合作方地价，合作建房分配的房屋成本和税金。中介费、预提、其他：含契税、初始登记费等。
5.前期工程费：在取得土地开发权之后，项目开发前期的水文地质勘察、测绘、规划、设计、可行性研究、筹建、“三通一平”等前期费用。勘察设计费、勘察及丈量费、规划设计费：含景观设计、竞标设计补偿费
6.三通一平费。临时道路、临时用电、临时用水、场地平整、临时设施费
7.可行性研究费、可行性研究编制费、市场调查费、项目建设咨询费、人防费、大市政配套费、预提、招标代理及管理费、配套方案征询费、测绘费、工程保险费、环境评估费、竣工档案编制费、日照分析、审图费、晒图费。

霸刀藐视天下 07-02 05:19

主要包括：
(1)取得土地使用权所支付的地价款和按国家统一规定缴纳的有关费用。
(2)开发土地和新建房及配套设施的成本，包括纳税人房地产开发项目实际发生的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、公共配套设施费和开发间接费用。
(3)开发土地和新建房及配套设施的费用，包括与房地产开发项目有关的销售费用、管理费用和财务费用。财务费用中的利息支出，凡能够按转让房地产项目计算分摊并提供金融机构证明的，允许据实扣除，但最高不能超过按商业银行同类同期贷款利率计算的金额。其他房地产开发费用，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5%以内计算扣除。凡不能按转让房地产项目计算分摊利息支出或不能提供金融机构证明的，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%以内计算扣除。计算扣除的具体比例，由各省、自治区、直辖市人民政府规定。
(4)与转让房地产有关的税金，包括纳税人在转让房地产时缴纳的营业税、城市维护建设税。纳税人转让房地产时缴纳的教育费附加可以视同税金扣除。
(5)从事房地产开发的纳税人可以按照上第一、二项金额之和加计20%的扣除额。以上信息来源于网络，仅供参考。

Melony没了你 07-02 05:27

你好！据我了解到的是：
1、国土局：土地出让费
2、财政局下属农税局(已改为地税征收)：土地契税，出让费的3%
3、国土局：土地登记费，建筑面积×0.086 ；
4、规划局：配套费，建筑面积×280
5、建设局：墙体建筑节能费，建筑面积×8
以上数据来源于网络，仅供参考，请视实际情况而定。
希望以上内容可以帮到您哦！

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