土地增值税纳税申报表讲解（江苏省地方税务局财产和行为税处）【土地增值税纳税申报表讲解】目录【申报表设计思路与出表规则】...................................................................................................................................2【预缴申报】...................................................................................................................................................................4【预缴申报附表一】【减免税申报】...........................................................................................................................6【房地产企业开发项目情况报告】(按季填报，表按系统现有开发的提供)............................................................7【清算申报】.................................................................................................................................................................12【清算申报附表一】【房地产企业开发项目情况报告】..........................................................................................15【清算申报附表二】【转让房地产收入附表】..........................................................................................................17【清算申报附表三】【取得土地使用权所支付的金额附表】..................................................................................18【清算申报附表四】【土地征用及拆迁补偿费附表】..............................................................................................20【清算申报附表五】【前期工程费附表】..................................................................................................................22【清算申报附表六】【建筑安装工程费附表】..........................................................................................................23【清算申报附表七】【建筑安装工程费附表工程量清单工程费明细附表】..........................................................24【清算申报附表九】【公共配套设施费附表】..........................................................................................................28【清算申报附表十】【开发间接费附表】..................................................................................................................29【清算申报附表十一】【利息支出附表】..................................................................................................................30【清算申报附表十二】【与转让房地产有关税金缴纳情况附表】..........................................................................31【清算申报附表汇总一】【分类型清算扣除项目确认表】......................................................................................33【清算申报附表汇总二】【可扣除项目金额确认表】..............................................................................................37【清算申报附表十三】【减免税申报表】..................................................................................................................41【清算后尾盘销售申报】.............................................................................................................................................42【清算后尾盘销售申报附表】【清算后尾盘销售土地增值税扣除项目明细表】..................................................45【核定征收】....................................................................................................................................................
