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土地增值税讲座第三讲土地增值税的计算（中）朱桉，周茵３．房地产开发费用。《细则》第七条（三）是对《条例》第六条（二）中“开发土地的费用”和（三）中的“新建房及配套设施的费用”的解释。由于房地产开发企业在进行财务会计核算时将开发土地和新建房及配套设施所...
Lecture on Land Value Added Tax Lecture 3 Calculation of Land Value Added Tax (middle) Zhu E, Zhou Yin 3. Real estate development costs. Article 7 (3) of the Detailed Rules explains the “costs of land development” in Article 6 (2) of the “Regulations” and the “costs of new housing and auxiliary facilities” in (3). As real estate development enterprises in the implementation of financial accounting will develop land and new housing and ancillary facilities ...