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请问房地产开发费用清单

浏览：60次 | 提问时间： 07-06 08:25

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3个答案

我好难瘦 07-06 08:26

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。希望我的回答能够帮助到你

不强求 07-06 08:34

在开发经营活动中所发生的销售费用、管理费用、财务费用。销售费用是指为房地产开发产品销售而发生的各项费用；管理费用是指行政管理部门为组织和管理房地产开发经营活动而发生的费用；财务费用指房地产开发经营过程中，为进行资金筹集而发生的费用。
希望我的回答可以帮助到您。

我有人陪 07-06 08:43

1.开发成本(项目核算——***)
房屋开发成本
土地征用及拆迁补偿费
前期工程费
基础设施费
配套设施费
建筑安装工程费
开发间接费
配套设施开发成本
2.开发间接费用(部门核算：财务部、办公室、管理部等)
工资福利
办公费
业务招待费
差旅费
通讯费
交通费
折旧费
职工教育经费
汽车费
水电费
低值易耗品摊销
税费
广告宣传费
其他费用

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