逾期繳納土地出讓金所支付違約金的財稅處理
發(fā)布時間：2018-10-05 09:06
【摘要】：正在具體實務中,房地產(chǎn)企業(yè)未按照土地使用權(quán)出讓合同約定時間交付土地出讓金的,通常應當向出讓人支付,即向當?shù)氐膰临Y源局每日按遲延支付款項的千分之一支付違約金。房地產(chǎn)企業(yè)逾期繳納土地出讓金而支付違約金應當如何會計處理?是否應當并入土地價款計算繳納契稅?是否允許土地增值稅稅前扣除?是否允許企業(yè)所得稅稅前扣除?在闡述上述問題之前,首先分清滯納金與違約金的差異。實務中,很多人將逾期繳納土地出讓金而支付的違約金
[Abstract]:If a real estate enterprise fails to pay the land transfer fee according to the time specified in the land use right assignment contract, it shall normally pay the transferor. That is to say to the local Land and Resources Bureau daily delay payment of 1/1000 of the payment of liquidated damages. Real estate enterprise overdue payment of land transfer fee and pay breach of contract should be how to deal with accounting? Should be incorporated into the land price to calculate the payment of deed tax? Is land value added tax allowed before tax deduction? Is enterprise income tax deductible allowed before tax? Before expounding the above problems, the difference between the late payment and the penalty for breach of contract is made clear. In practice, many people will pay a penalty for breach of contract due to the late payment of the land grant fee
【分類號】：D922.22
本文編號：2252803
[Abstract]:If a real estate enterprise fails to pay the land transfer fee according to the time specified in the land use right assignment contract, it shall normally pay the transferor. That is to say to the local Land and Resources Bureau daily delay payment of 1/1000 of the payment of liquidated damages. Real estate enterprise overdue payment of land transfer fee and pay breach of contract should be how to deal with accounting? Should be incorporated into the land price to calculate the payment of deed tax? Is land value added tax allowed before tax deduction? Is enterprise income tax deductible allowed before tax? Before expounding the above problems, the difference between the late payment and the penalty for breach of contract is made clear. In practice, many people will pay a penalty for breach of contract due to the late payment of the land grant fee
【分類號】：D922.22
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