北京甲房地产开发公司花园项目土地增值税清算鉴证报告

北京甲房地产开发公司花园项目土地增值税清算鉴证报告 土地增值税清算鉴证报告 土地增值税清算鉴证报告 业务约定书备案号:**鉴字[2010]**号 事务所鉴证报告号:**鉴字[2010]**号 北京甲房地产开发公司: 我们接受委托，对被鉴证人花园项目的土地增值税清算申报事项进行鉴证，并出具鉴证报告。 被鉴证人的责任是，及时提供与土地增值税清算申报事项有关的会计资料和纳税资料，并保证其真实、准确、完整和合法，确保被鉴证人填报的土地增值税清算申报及其附表符合《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国土地增值税暂行条例》及其实施细则以及其他税收法律、法规、规范的要求，并如实纳税申报。 我们的责任是，本着独立、客观、公正的原则，依据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国土地增值税暂行条例》及其实施细则和有关政策、规定，按照《注册税务师管理暂行办法》、《注册税务师涉税鉴证业务基本准则》和《土地增值税清算鉴证业务准则》等行业规范要求，对被鉴证人花园项目土地增值税清算申报的真实性、准确性、完整性和合法性实施鉴证，并发表鉴证意见。 在鉴证过程中，我们考虑了与土地增值税清算相关的鉴证材料的证据资格和证明能力，对被鉴证人提供的会计资料及纳税资料等实施了审核、验证、计算和职业推断等必要的鉴证程序。我们相信，我们获取的鉴证证据是充分的、适当的，为发表鉴证意见提供了基础。现将鉴证结果报告如下: 经对被鉴证人花园项目土地增值税清算申报事项进行鉴证，我们认为，本报告后附的《土地增值税清算申》及其附表已经按照《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国土地增值税暂行条例》及其实施细则以及其他税收法律法规的相关规定填报，在所有重大方面真实、准确、完整地反映了被鉴证人花园项目土地增值税清算申报情况。部分数据摘录如下: implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical (一)普通住宅 1.收入总额:478,814,494.59元; 2.扣除项目金额:400,856,786.25元; 3.增值额:77,957,708.34元; 4.增值率:19.45%; 5.适用税率:30.00%; 6.应缴土地增值税税额:23,387,312.50元; 7.免缴土地增值税税额:23,387,312.50元; 8.已缴土地增值税税额:0.00元; 9.应补缴土地增值税税额:0.00元。 (二)其他商品房 1.收入总额:314,537,825.00元; 2.扣除项目金额:306,560,678.11元; 3.增值额:7,977,146.89元; 4.增值率:2.60%; 5.适用税率:30.00%; 6.应缴土地增值税税额:2,393,144.07元; 7.免缴土地增值税税额:0.00元; 8.已缴土地增值税税额:0.00元; 9.应补缴土地增值税税额:2,393,144.07元。 清算事项的具体情况详见附送资料。 本报告仅供被鉴证人项目向主管税务机关办理土地增值税清算申报时使用，不作其 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 他用途。因使用不当造成的后果，与执行本鉴证业务的税务师事务所及注册税务师无关。 注册税务师:** 项目负责人:** 助理人员:** 所长:** (盖章) 联系电话:****** 传真:********* 联系地址:****** 邮编:********* 年 月 日 附送资料: 1.土地增值税清算鉴证报告说明; 2.土地增值税清算申报表及其附表; 3.税务师事务所执业证复印件。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第3页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 附件1: 土地增值税清算鉴证报告说明 土地增值税清算鉴证报告说明 一、企业基本情况说明 (一)工商登记情况说明 企业名称:北京甲房地产开发公司，注册地址:北京市东城区和平里，成立日期:1998年9月17日，法定代表人:**，工商营业执照号:**，经营期限:2010年03月24日至2030年03月23日年，经营范围:房地产开发及商品房销售;出租商业用房;房地产项目投资;房屋工程设计;专业承包;酒店管理，注册资本:6,000.00万元，企业类型:有限责任公司(自然人投资或控股)。 (二)组织机构代码证和银行开户情况说明 组织机构代码证编号:**，开户许可证编号:**，开户银行:建行**支行，银行账号:*********。 (三)税务登记情况说明 税务计算机代码:**，税务登记证号:**，主管税务机关:东城地税局*******税务所。 (四)股权结构说明 股东**，股本3,000.00万元，占注册资本比例为50.00%。股东**，股本900.00万元，占注册资本比例为15.00%。股东**，股本900.00万元，占注册资本比例为15.00%。股东焦**，股本600.00万元，占注册资本比例为10.00%。股东**，股本600.00万元，占注册资本比例为10.00%。 五、分支机构情况说明 经鉴证，被鉴证人无分支机构。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 二、主要会计政策和税收政策 (一)执行《企业会计》及有关规定。 (二)清算期间自2000年1月16日至2011年10月31日。 (三)会计核算方法:按照企业会计制度的规定制订并实施。 1.记账本位币为人民币; 2.坏账核算方法按备抵法核算; 3.成本结转方法采用按单位成本结转; 4.低值易耗品摊销法为一次摊法; 5.固定资产按直线法计提折旧，残值率为3%; 无形资产采用直线法进行摊销 6. (四)企业基本的税收政策(各税种适用税率): 营业税5%;城建税7%;教育费附加3%;企业所得税25%。 (五)本次清算适用的主要税收政策文件依据: 1.《中华人民共和国土地增值税暂行条例》及其《实施细则》; 2.财政部、国家税务总局关于土地增值税一些具体问题规定的通知(国税发[1995]110号); 3.国家税务总局《关于印发<土地增值税宣传提纲>的通知》(财税字(1995)48号); 4.国家税务总局《关于房地产开发企业土地增值税清算管理有关问题的通知》(国税发[2006]187号); 5.国家税务总局关于印发《土地增值税清算管理规程》的通知(国税发[2009]91号); 6(国家税务总局《关于土地增值税清算有关问题的通知》(国税函[2010]220号)。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第5页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 三、审核事项形成原因 北京****税务师事务有限公司根据与被鉴证人北京甲房地产开发公司签订的《涉税鉴证 业务约定书》(编号为:**鉴字【2011】第**号)的委托，对被鉴证人开发建设花园项目土 地增值税清算事项进行鉴证。 四、项目基本情况说明 (一)项目概况 1(项目名称:花园项目 2(项目地址:东城区*** 3(开发项目类型:住宅、商业 4(占地面积:21,566.73(平方米) 5(项目建筑结构:钢筋混凝土、剪力墙 6(项目装饰装修情况为: 7(五证取得情况及批准文号: 《建设用地规划许可证》批准文号:2000-规地字-0064。 《建设工程规划许可证》批准文号:2003-规建字1246号、2002规建字0234号、2001规建字0634号。 《建设工程开工证》批准文号:00(建)2004.3155、01(建)2005.0221、京建开字[2005]第2756号、施0020041845(建)。 《国有土地使用证》批准文号:京东国用(2005)出第A00454号、京东国用(2005)出第更0451号、京东国用(2005)出第更0452号。 《销售许可证》批准文号:京房售证字(2006)53号、京房售证字(2007)843号。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 (二)项目建设情况 花园项目为住宅和配套商业，总建筑面积(含人防)为153,107.21平方米;拆迁户回迁面积为:0平方米;出租的不征税面积为3,856.42平方米;自用的不征税面积为4,617.80平方米;总可售面积为140,974.23平方米;公共配套设施面积为10,401.21平方米;其他不可售面积为1,731.77平方米。 1(普通住宅 总建筑面积(含人防):85,465.62平方米;拆迁户回迁面积:0平方米;出租的不征税面积:0平方米;自用的不征税面积:2,645.96平方米;总可售面积:78,237.83平方米;公共配套设施面积:5,890.10平方米;其他不可售面积:1,337.69平方米。 (其他商品房 2 总建筑面积(含人防):67,641.59平方米;拆迁户回迁面积:0平方米;出租的不征税面积:3,856.42平方米;自用的不征税面积:1,971.84平方米;总可售面积:62,736.40平方米;公共配套设施面积:4,511.11平方米;其他不可售面积:394.08平方米。 (三)项目销售情况 1(普通住宅 普通住宅已取得预售许可证;截止清算基准日已售面积75,591.87平方米;截止清算基准日未售面积:2,645.96平方米;已售面积占可售面积比例:96.62%;已售面积占总建筑面积比例:88.45%;本次清算截止基准日:2011年10月31日。 2(其他商品房 其他商品房已取得预售许可证;截止清算基准日已售面积:56,908.14平方米;截止清算基准日未售面积:5,828.26平方米;已售面积占可售面积比例:90.71%;已售面积占总建筑面积比例:84.13%;本次清算截止基准日:2011年10月31日。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第7页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 五、成本核算对象(清算单位)确认情况说明 (一)普通住宅的判定情况说明 1.项目规划容积率为:2.84。 2.该项目属于二级级土地。 3.每套销售价格。该级别土地上普通住宅每套销售价格2,150,000.00元，该级别土地上普通住宅每套销售价格上限2,580,000.00元。 4.单栋号楼户均建筑面积及售价: (1)32号楼，共有61套住房，总建筑面积14,628.67平方米，户均建筑面积239.81平方米，总售价113,347,947.00元，已售面积12,656.83平方米，平均单价8,955.48元，已售套数61套，每套平均售价1,858,163.07元。经判定，该栋楼不是普通标准住宅。 (2)27号楼，共有164套住房，总建筑面积18,276.15平方米，户均建筑面积111.44平方米，总售价110,677,602.68元，已售面积17,435.72平方米，平均单价6,347.75元，已售套数164套，每套平均售价674,863.43元。经判定，该栋楼是普通标准住宅。 (3)28号楼，共有187套住房，总建筑面积20,814.42平方米，户均建筑面积111.31平方米，总售价122,567,855.00元，已售面积20,331.87平方米，平均单价6,028.36元，已售套数187套，每套平均售价655,443.07元。经判定，该栋楼是普通标准住宅。 (4)29号楼，共有188套住房，总建筑面积20,871.58平方米，户均建筑面积111.02平方米，总售价131,959,669.00元，已售面积20,389.03平方米，平均单价6,472.09元，已售套数188套，每套平均售价701,913.13元。经判定，该栋楼是普通标准住宅。 (5)30号楼，共有164套住房，总建筑面积18,275.68平方米，户均建筑面积111.44平方米，总售价113,609,367.00元，已售面积17,435.25平方米，平均单价6,516.07元，已售套数164套，每套平均售价692,740.04元。经判定，该栋楼是普通标准住宅。 (二)成本核算对象(清算单位)确认情况说明 经鉴证，截止至2011年10月31日，被鉴证人花园项目能够按照税收政策规定确 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 认成本核算对象(清算单位)，并分别核算普通住宅和非普通住宅。因此，我们在进行土地增值税清算时，应对所有成本项目分别按普通住宅和非普通住宅进行土地增值税清算。 (三)分期开发项目共同成本扣除情况说明 经鉴证，本次清算项目未进行分期开发。 六、清算项目土地增值税的收入事项情况说明 (一)土地增值税收入项目情况说明 1(转让行为发生情况 经鉴证，截至2011年10月31日止，贵公司已取得了《销售许可证》，许可证号为:京房售证字(2004)53号、京房售证字(2003)843号。根据贵公司提供的加盖公章的《销售情况统计表》，已经销售132,500.01平方米。 2(转让对象为国有土地使用权 经鉴证，截至2011年10月31日止，贵公司已取得了《国有土地使用权证书》，并签定了国有土地使用权出让或转让合同，支付了地价款，取得了相关票据。 3(认定取得增值收入 经鉴证，截至2011年10月31日止，贵公司的花园小区项目已经销售，并向购买方开具了收款凭证收取款项，取得增值收入。 4(收入的确认条件说明 (1)转让收入的确认。房地产销售，指房地产经营商自行开发房地产，并在市场上进行的销售。房地产销售与一般的销售商品类似，应按销售商品收入的确认原则确认收入。如果房地产经营商事先与买方签订了合同，按合同要求开发房地产的，相关的收入确认应按建造合同的处理原则处理。 根据国家税务总局《关于房地产开发企业土地增值税清算管理有关问题的通知》(国税发[2006]187号)和国家税务总局关于印发《土地增值税清算管理规程》的通知(国税发[2009]91号)规定的土地增值税清算条件，对于符合土地增值税清算条件的房地 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第9页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 产开发项目，所取得的转让房地产的全部价款及有关的经济收益，均应确认转让收入。 (2)开发产品视同销售确认收入。国税发[2006]187号文件规定:房地产开发企业将开发产品用于职工福利、奖励、对外投资、分配给股东或投资人、抵偿债务、换取其他单位和个人的非货币性资产等，发生所有权转移时应视同销售房地产，其收入按下列方法和顺序确认: ?按本企业在同一地区、同一年度销售的同类房地产的平均价格确定; ?由主管税务机关参照当地当年、同类房地产的市场价格或评估价值确定。 (二)征收土地增值税收入情况说明 1(普通住宅转让收入鉴证。 经鉴证，截止至2011年10月31日，确认被鉴证人本项目普通住宅土地增值税应税收入478,814,494.59元，销售面积75,591.87平方米。具体情况如下: (1)货币形式取得的收入478,814,494.59元，非货币性收入0元，视同销售收入0元。 (2)销售货币金额478,814,494.59元，换取非货币性资产作价金额0元，分配股东作价金额0元，分配投资人作价金额0元，用于职工福利作价金额0元，用于职工奖励作价金额0元，用于赞助作价金额0元，对外投资金额0元，抵偿债务金额0元，取得其他收益金额0元，合计478,814,494.59元。其中:计入房价的代收费用金额0元。 (3)转让土地收入0元，转让地上建筑物及其附着物478,814,494.59元。 2(其他商品房转让收入鉴证。 经鉴证，截止至2011年11月29日，确认被鉴证人本项目其他商品房土地增值税应税收入314,537,825.00元，销售面积81,973.79平方米。具体情况如下: (1)货币形式取得的收入173,806,478.90元，非货币性收入0元，视同销售收入140,731,346.10元。 (2)销售货币金额173,806,478.90元，换取非货币性资产作价金额0元，分配股东作价金额106,606,195.00元，分配投资人作价金额0元，用于职工福利作价金额0元，用于职工奖励作价金额0元，用于赞助作价金额0元，对外投资金额0元，抵偿债 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 务金额0元，取得其他收益金额34,125,151.10元，合计314,537,825.00元。其中:计入房价的代收费用金额0元。 (3)转让土地收入0元，转让地上建筑物及其附着物314,537,825.00元。 (三)不征收土地增值税收入情况说明 1.不征收土地增值税收入情况说明 经鉴证，截止至2011年10月31日，确认被鉴证人本项目取得的不征收土地增值税收入，是商品房出租的租金收入4,100,000.00元。商品房出租以外的自用面积，未取得经营收入。 2.不征收土地增值税收入的面积情况说明 经鉴证，截止至2011年10月31日，确认被鉴证人本项目取得的不征收土地增值税收入总面积8,474.22平方米，具体数据如下: (1)商品房出租的自用面积3,856.42平方米; (2)商品房出租以外的自用面积4,617.80平方米。 (四)代收费用情况说明 经鉴证,未发现被鉴证人本项目发生未计入房价代收费用行为。 七、清算项目土地增值税扣除项目情况说明 (一)清算项目成本分摊比例 1.本次清算项目总成本分摊比例 经鉴证，截止至2011年10月31日,普通住宅成本分摊比例55.00%=普通住宅的可销售面积78,237.83平方米?本次清算总可销售面积140,974.23平方米; 其他商品房成本分摊比例45.00%=其他商品房的可销售面积62,736.40平方米?本次清算总可销售面积140,974.23平方米; 贵公司花园项目总成本分摊采用可售面积分摊的方法，本次清算总可销售面积 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第11页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 140,974.23平方米，具体数据如下: (1)普通住宅的可销售面积78,237.83平方米; (2)其他商品房的可销售面积62,736.40平方米。 2.本次清算项目清算成本分摊比例 (1)依据国家税务总局《关于房地产开发企业土地增值税清算管理有关问题的通知》(国税发[2006]187号)文件中的规定，清算成本分摊比例=已售面积/可售面积。 (2)经鉴证，截止至2011年10月31日，贵公司花园项目清算成本的分摊比例明细数据如下: ?花园项目清算成本的分摊比例93.99%=已售面积(75,591.87+56,908.14)平方米?可售面积140,974.23平方米; ?普通住宅清算成本的分摊比例96.62%=普通住宅已售面积75,591.87平方米?普通住宅可售面积78,237.83平方米; ?其他商品房清算成本的分摊比例90.71%=其他商品房已售面积56,908.14平方米?其他商品房可售面积62,736.40平方米。 (3)经鉴证，截止至2011年10月31日，确认贵公司花园项目总可售面积140,974.23平方米，其中:普通住宅的可销售面积78,237.83平方米，其他商品房的可销售面积62,736.40平方米，具体数据如下: ?已售面积132,500.01平方米，其中:普通住宅已售面积75,591.87平方米，其他商品房已售面积56,908.14平方米; ?未售(用)面积8,474.22平方米，其中:普通住宅未售面积2,645.96平方米，其他商品房未售面积5,828.26平方米; a.已自用面积4,617.80平方米，其中:普通住宅自用面积2,645.96平方米，其他商品房自用面积1,971.84平方米; b.出租面积3,856.42平方米，其中:普通住宅出租面积0平方米，其他商品房出租面积3,856.42平方米。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 (二)清算项目成本分摊公式 1.本次清算项目总成本分摊公式(公式一):普通住宅(或其他商品房)成本分摊金额= 本次清算项目总成本×普通住宅(或其他商品房)成本分摊比例 2(本次清算项目清算成本分摊公式(公式二):普通住宅(或其他商品房)本次清算总 成本×普通住宅(或其他商品房)清算成本的分摊比例 (三)清算项目本次扣除总金额情况说明 经鉴证，截止至2011年10月31日，贵公司花园项目本次扣除总金额为707,417,464.36元，本次未扣除总金额43,181,932.84元，具体计算情况如下: 1(清算项目扣除项目总额 经鉴证，截止至2011年10月31日，贵公司花园项目确认土地增值税扣除项目总额750,599,397.20元。 2(清算项目本次扣除金额 经鉴证，截止至2011年10月31日，贵公司花园项目本次扣除总金额707,417,464.36元，其中:普通住宅400,856,786.25元，其他商品房306,560,678.11元。具体数据如下: (1)取得土地使用权所支付的金额106,499,627.40元，其中:普通住宅57,650,018.95元，其他商品房48,849,608.45元; (2)房地产开发成本408,155,263.33元，其中:普通住宅230,839,329.79元，其他商品房177,315,933.54元; (3)房地产开发费用51,481,852.90元，其中:普通住宅29,116,460.05元，其他商品房22,365,392.85元; (4)与转让房地产有关的税金38,317,014.92元，其中:普通住宅25,018,057.34元，其他商品房13,298,957.58元; (5)税收规定的其他扣除项目(加计20%)102,963,705.81元，其中:普通住宅58,232,920.12元，其他商品房44,730,785.69元。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第13页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 3(本次未扣除总金额计算 本次未扣除总金额43,181,932.84元=清算项目扣除项目总额750,599,397.20元,本次扣除总金额707,417,464.36元。 (四)清算项目本次扣除金额明细情况说明(加公式一、公式二) 1.取得土地使用权所支付的金额 经鉴证，截止至2011年10月31日，确认贵公司允许扣除的取得土地使用权所支付的金额为113,519,261.56元;本次扣除金额106,499,627.40元，其中:普通住宅57,650,018.95元，其他商品房48,849,608.45元;本次未扣除金额7,019,634.16元。具体计算过程如下: (1)根据《土地出让合同》的约定，直接确认普通住宅分摊的可扣除取得土地使用权所支付的金额59,666,755.28元，其他商品房分摊的可扣除取得土地使用权所支付的金额53,852,506.28元; (2)根据公式二计算得出，本次清算普通住宅可扣除的取得土地使用权所支付的金额57,650,018.95元=59,666,755.28元×96.62%，本次清算其他商品房可扣除的取得土地使用权所支付的金额48,849,608.45元=53,852,506.28元×90.71%。 2.房地产开发成本 经鉴证，截至2011年10月31日止，确认被鉴证人允许扣除的房地产开发成本为434,390,263.28元。本次扣除金额408,155,263.33元，其中:普通住宅230,839,329.79元，其他商品房177,315,933.54元;本次未扣除金额26,234,999.95元。具体数据如下: (1)土地征用及拆迁补偿 经鉴证，截止至2011年10月31日，确认贵公司允许扣除的土地征用及拆迁补偿为172,129,234.01元。本次扣除金额161,733,488.93元，其中:普通住宅91,471,196.25元，其他商品房70,262,292.68元;本次未扣除金额10,395,745.09元。具体计算过程如下: implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 (1)根据公式一计算得出，普通住宅分摊的可扣除取得土地征用及拆迁补偿94,671,078.71元=172,129,234.01元×55.00%，其他商品房分摊的可扣除土地征用及拆迁补偿77,458,155.31元=172,129,234.01元×45.00%; (2)根据公式二计算得出，本次清算普通住宅可扣除的土地征用及拆迁补偿91,471,196.25元=94,671,078.71元×96.62%，本次清算其他商品房可扣除的土地征用及拆迁补偿70,262,292.68元=77,458,155.31元×90.71%。 (2)前期工程费 经鉴证，截止至2011年10月31日，确认贵公司允许扣除的前期工程费为8,315,381.33元。本次扣除金额7,813,173.88元，其中:普通住宅4,418,876.79元，其他商品房3,394,297.09元;本次未扣除金额502,207.46元。具体计算过程如下: (1)根据公式一计算得出，普通住宅分摊的可扣除取得土地征用及拆迁补偿4,573,459.73元=8,315,381.33元×55.00%，其他商品房分摊的可扣除前期工程费3,741,921.61元=8,315,381.33元×45.00%; (2)根据公式二计算得出，本次清算普通住宅可扣除的前期工程费4,418,876.79元=4,573,459.73元×96.62%，本次清算其他商品房可扣除的前期工程费3,394,297.09元=3,741,921.61元×90.71%。 (3)建筑安装工程费 经鉴证，截止至2011年10月31日，确认贵公司允许扣除的建筑安装工程费为206,683,947.66元。本次扣除金额194,201,270.65元，其中:普通住宅109,833,916.63元，其他商品房84,367,354.02元;本次未扣除金额12,482,677.01元。具体计算过程如下: (1)根据公式一计算得出，普通住宅分摊的可扣除取得建筑安装工程费113,676,171.21元=206,683,947.66元×55.00%，其他商品房分摊的可扣除建筑安装工程费93,007,776.45元=206,683,947.66元×45.00%; (2)根据公式二计算得出，本次清算普通住宅可扣除的建筑安装工程费109,833,916.63元=113,676,171.21元×96.62%，本次清算其他商品房可扣除的建筑安 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第15页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 装工程费84,367,354.02元=93,007,776.45元×90.71%。 (4)基础设施费 经鉴证，截止至2011年10月31日，确认贵公司允许扣除的基础设施费为28,097,408.72元。本次扣除金额26,400,465.73元，其中:普通住宅14,931,243.97元，其他商品房11,469,221.76元;本次未扣除金额1,696,943.00元。具体计算过程如下: (1)根据公式一计算得出，普通住宅分摊的可扣除取得基础设施费15,453,574.80元=28,097,408.72元×55.00%，其他商品房分摊的可扣除基础设施费12,643,833.93元=28,097,408.72元×45.00%; (2)根据公式二计算得出，本次清算普通住宅可扣除的建筑安装工程费 14,931,243.97元=15,453,574.80元×96.62%，本次清算其他商品房可扣除的基础设施费11,469,221.76元=12,643,833.93元×90.71%。 (5)公共配套设施费 经鉴证，截止至2011年10月31日,确认贵公司允许扣除的公共配套设施费为2,047,965.28元。本次扣除金额1,924,278.41元，其中:普通住宅1,088,309.22元，其他商品房835,969.19元;本次未扣除金额123,686.87元。具体计算过程如下: (1)根据公式一计算得出，普通住宅分摊的可扣除取得公共配套设施费 1,126,380.90元=2,047,965.28元×55.00%，其他商品房分摊的可扣除公共配套设施费921,584.38元=2,047,965.28元×45.00%; (2)根据公式二计算得出，本次清算普通住宅可扣除的公共配套设施费 1,088,309.22元=1,126,380.90元×96.62%，本次清算其他商品房可扣除的公共配套设施费835,969.19元=921,584.38元×90.71%。 (6)开发间接费 经鉴证，截止至2011年10月31日，确认贵公司允许扣除的开发间接费为17,116,326.24元。本次扣除金额16,082,585.72元，其中:普通住宅9,095,786.92 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 元，其他商品房6,986,798.80元;本次未扣除金额1,033,740.53元。具体计算过程如下: (1)根据公式一计算得出，普通住宅分摊的可扣除取得开发间接费9,413,979.43元=17,116,326.24元×55.00%，其他商品房分摊的可扣除开发间接费7,702,346.82元=17,116,326.24元×45.00%; (2)根据公式二计算得出，本次清算普通住宅可扣除的开发间接费9,095,786.92元=9,413,979.43元×96.62%，本次清算其他商品房可扣除的开发间接费6,986,798.80元=7,702,346.82元×90.71%。 3.四项成本测算的说明(查表中四项成本的公式) (1)四项成本总额。经测算，截止至2011年10月31日,贵公司其他商品房项目发生四项成本总计244,497,495.98元,分别为:前期工程费7,813,173.88元;建筑安装工程费194,201,270.65元;基础设施费26,400,465.73元;开发间接费16,082,585.72元;清算建筑面积142,276.11平方米。 (2)每平米实际四项成本。经测算，截止至2011年10月31日,贵公司其他商品房项目的每平方米的四项成本为1,718.47元,计算过程如下: 每平方米工程造价1,718.47=244,497,495.98元?142,276.11平方米。 (3)税务机关文件规定的四项成本。根据××××文件规定，单位面积建安造价允许扣除金额标准为每平方米0元。 (4)测算结果。 被鉴证人每平米单位实际四项成本大于单位面积建安造价允许扣除金额标准1,718.47元，具体原因如下: 4.房地产开发费用 经鉴证，截止至2011年10月31日，贵公司花园项目发生的财务费用中，借款利息支出未能提供金融机构票据的，其房地产开发费用按取得土地使用权所支付金额113,519,261.56元与开发成本434,390,263.24元之和547,909,524.80元的10%扣除 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第17页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 54,790,952.48元。经计算，清算项目应负担的房地产开发费用为54,790,952.48元，本次扣除金额51,481,852.90元，其中:普通住宅29,116,460.05元，其他商品房22,365,392.85元;本次未扣除金额3,309,099.58元。具体计算过程如下: (1)清算项目可扣除的房地产开发费用54,790,952.48元=(取得土地使用权所支付金额113,519,261.56元+开发成本434,390,263.24元)×10%; (2)根据公式一计算得出，普通住宅分摊的可扣除取得房地产开发费用30,135,023.86元=54,790,952.48元×55.00%，其他商品房分摊的可扣除房地产开发费用24,655,928.62元=54,790,952.48元×45.00%; (3)根据公式二计算得出，本次清算普通住宅可扣除的房地产开发费用29,116,460.05元=30,135,023.86元×96.62%，本次清算其他商品房可扣除的房地产开发费用22,365,392.85元=24,655,928.62元×90.71% 5.与转让房地产有关的税金 (1)应缴税金及附加 经鉴证，截止至2011年10月31日，应缴税金总额43,634,377.58元，其中:应缴营业税39,667,615.98元，应缴城市维护建设税2,776,733.12元，应缴教育费附加1,190,028.48元。 (2)已缴税金及附加 经鉴证，截止至2011年10月31日，已缴税金总额38,317,014.92元，其中:已缴营业税34,833,649.93元，已缴城市维护建设税2,438,355.49元，已缴教育费附加1,045,009.50元。 (3)普通住宅分摊的已缴税金 经鉴证，截止至2011年10月31日，被鉴证人账面确认普通住宅收入金额为454,873,769.86元，由于被鉴证人仅对账面确认收入部分计算缴纳相关税费，因此被鉴证人允许扣除的与转让房地产相关的税金如下: 普通住宅分摊的已缴税金总额25,018,057.34元，其中: 普通住宅分摊的已缴营业税22,743,688.49元=收入454,873,769.86元×5%， implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 普通住宅分摊的已缴城市维护建设税1,592,058.20元=营业税22,743,688.49元×7%， 普通住宅分摊的已缴教育费附加682,310.65元=营业税22,743,688.49元×3%。 (4)其他商品房分摊的已缴税金 经鉴证，截止至2011年10月31日，被鉴证人账面确认其他商品房收入金额为241,799,228.71元，由于被鉴证人仅对账面确认收入部分计算缴纳相关税费，因此被鉴证人允许扣除的与转让房地产相关的税金如下: 其他商品房分摊的已缴税金总额13,298,957.58元，其中: 其他商品房分摊的已缴营业税12,089,961.44元=收入13,298,957.58元×5%， 其他商品房分摊的已缴城市维护建设税846,297.29元=营业税12,089,961.44元×7%， 其他商品房分摊的已缴教育费附加362,698.85元=营业税12,089,961.44元×3%。 6.税收规定的其他扣除项目 经鉴证，截止至2011年10月31日，贵公司花园项目根据国税函发[1995]110号等文件规定，允许按取得土地使用权所支付金额113,519,261.56元与开发成本434,390,263.24元之和547,909,524.80元的20%加计扣除。经计算，贵公司税收规定的其他扣除项目的金额为109,581,904.96元，本次扣除金额102,963,705.81元，其中:普通住宅58,232,920.12元，其他商品房44,730,785.69元;本次未扣除金额6,618,199.15元。具体计算过程如下: (1)税收规定的其他扣除项目109,581,904.96元=(取得土地使用权所支付金额113,519,261.56元，开发成本434,390,263.24元)×20%; (2)根据公式一计算得出，普通住宅分摊的可扣除取得税收规定的其他扣除项目60,270,047.73元=109,581,904.96元×55.00%，其他商品房分摊的可扣除税收规定的其他扣除项目49,311,857.23元=109,581,904.96元×45.00%; (3)根据公式二计算得出，本次清算普通住宅可扣除的税收规定的其他扣除项目58,232,920.12元=60,270,047.73元×96.62%，本次清算其他商品房可扣除的税收规定 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第19页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 的其他扣除项目44,730,785.69元=49,311,857.23元×90.71%。 7.公共配套设施用途 经鉴证，截止至2011年10月31日，被鉴证人花园项目共建有公共配套设施10,401.21平方米，具体情况如下: (1)居民服务公共配套设施。根据城市建设规划，在开发项目以外为开发项目的居民服务的给排水、供电、供气、的增容增压、交通道路等公共配套设施0.00平方米。 (2)不能有偿转让的非营业性公共配套设施。开发小区内不能有偿转让的非营业性公共配套设施，如居委会、派出所、停车场(库)、幼儿园(托儿所)、消防、锅炉房、水塔、自行车棚、公共厕所、物业管理场所等公共配套设施10,401.21平方米。具体如下: 人防:使用土地面积为0平方米，总建筑面积为9,517.32平方米，可售建筑面积为0平方米，已售建筑面积为0平方米，未售建筑面积为0平方米，自用建筑面积为0平方米。 自行车棚:使用土地面积为0平方米，总建筑面积为883.89平方米，可售建筑面积为0平方米，已售建筑面积为0平方米，未售建筑面积为0平方米，自用建筑面积为0平方米。 (3)营业性配套设施项目。开发小区内有可能有偿转让的营业性配套设施项目，如商店、银行、邮局以及非营业性公共配套设施中的中小学、文化站、医院等公共配套设施0.00平方米。具体如下: (五)清算时单位建筑面积成本费用 经鉴证，截至2011年10月31日止，被鉴证人花园项目清算时单位建筑面积成本费用为4,972.15元/平方米，具体计算过程如下: 清算时单位建筑面积成本费用4,972.15元/平方米=清算时允许扣除项目总金额707,417,464.36元?清算总面积142,276.11平方米。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 八、应纳税额的计算情况说明 (一)增值额及增值率的审核 1.增值额和增值率的计算 截止至2011年10月31日，被鉴证人花园项目转让房地产土地增值税的增值额与增值率鉴证结果如下: (1)普通住宅增值额和增值率 ?普通住宅土地增值税的增值额77,957,708.34元=普通住宅销售收入478,814,494.59元-普通住宅扣除项目总额400,856,786.25元。 ?普通住宅增值率19.45%=普通住宅的增值额77,957,708.34元?普通住宅扣除项目总额400,856,786.25元。 (2)其他商品房增值额和增值率 ?其他商品房土地增值税的增值额7,977,146.89元=其他商品房销售收入 其他商品房扣除项目总额306,560,678.11元。 314,537,825.00元- ?其他商品房增值率2.60%=其他商品房的增值额7,977,146.89元?其他商品房扣除项目总额306,560,678.11元。 2.普通住宅免征土地增值税审核 经鉴证，截至2011年10月31日止，被鉴证人花园项目普通住宅与非普通住宅分别核算，该项目普通标准住宅的增值额，未超过扣除项目金额20%，符合免征土地增值税政策条件。 (二)土地增值税税款计算的审核 1.应缴土地增值税税额审核 经鉴证，截止至2011年10月31日，被鉴证人花园项目应缴土地增值税税款，具体情况如下: implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第21页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical (1)普通住宅应缴税款。普通住宅应缴税款23,387,312.50元=普通住宅土地增值税的增值额77,957,708.34元×适用税率30.00%-扣除项目金额400,856,786.25元×速算扣除系数0% (2)其他商品房应缴税款。其他商品房应缴税款2,393,144.07元=其他商品房土地增值税的增值额7,977,146.89元×适用税率30.00%-扣除项目金额306,560,678.11元×速算扣除系数0% 2.已缴土地增值税税款审核 经鉴证，截止至2011年10月31日，被鉴证人花园项目已预缴土地增值税0元。 3.免缴土地增值税税税款审核 经鉴证，截止至2011年10月31日，被鉴证人花园项目免缴土地增值税23,387,312.50元，具体情况如下: (1)普通住宅免缴税款23,387,312.50元; (2)其他商品房免缴税款0元。 4.应补(退)土地增值税税税款审核 经鉴证，截止至2011年10月31日，被鉴证人花园项目应补(退)土地增值税2,393,144.07元。 九、应当披露的其他事项 (一)纳税义务人确认 北京甲房地产开发公司是花园项目的开发商，是该项目的土地增值税纳税主体。证明资料如下: 1.花园项目是经北京市规划委员会批准的开发项目。该项目座落于东城区和平里，规划批准总占地面积21,566.73万平方米。 2.北京甲房地产开发公司在申请土地增值税清算之前，已经办理并持有五证。 3.北京甲房地产开发公司在1999年2月到北京市东城区地方税务局为该项目办理了土地增值税项目登记手续。 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 2011 4.北京甲房地产开发公司发生了商品房开发销售行为，并取得了经营收入。花园项目于2004年初开工建设，于2006年1月开始对商品房进行预销售。截止至2011年10月31日，已销售商品房面积占可销售总建筑面积的比例，已达到0%。 (二)清算条件的确认 已竣工验收的房地产开发项目，已转让的房地产建筑面积占整个项目可售建筑面积的比例在85%以上 (1)竣工验收情况: 经鉴证，被鉴证人花园项目在××年×月通过全部工程质量验收，并取得了××建设工程质量监督总站颁发的《××建设工程质量合格证书》。 (2)转让商品房销售。 经鉴证，截止2011年10月31日，已出售面积为132,500.01平方米; 3)销售进度: ( 该项目已销售面积占可销售总建筑面积的比例为:销售面积132,500.01平方米?可销售总建筑面积140,974.23平方米。 (三)已办理工作结算未取得发票入账的成本 经鉴证，截止2011年10月31日甲公司开发的花园项目已经于2009年1月竣工验收合格，并取得相关证明资料。被鉴证人项目开发商与施工企业或供货商已经办理工程结算，未实际付款给施工方或供货方，未能够取得发票的成本金额21,543,651.67元。 十、被鉴证人对鉴证事项的意见 贵公司对以上审核及纳税调整事项无异议，请此处加盖公章。 委托单位盖章: 注册税务师: 项目负责人: 助理人员: implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre",第23页 task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical 所长: (盖章) 联系电话: 传真: 联系地址: 邮编: 年 月 日 implementation model. Pay special attention to prevent floating style, do something superficial, cosmetic, overcome the love of work, short of a name, one of the benefits of bad ideas. To strengthen the sense of dedication. Office in the work of the Government "nerve centre", task, and burden, busy with work, hard, tough and sometimes thankless. Come into the Office the door, will not name, not for profit, unsung hero willing; to stand up to all kinds of misunderstandings, disappointments and setbacks, inclusive of ups and downs; "any hard labor, difficult, pick is hard to pick of Dan" the spirit of love and dedication, and hard work. Second, capacity-building, top-notch performance. Office of theWork lies in the people. Government offices at all levels must follow the 16 session of the plenum on strengthening the ruling ability construction of the party in order to improve the professional quality as the core, to strengthen capacity-building, picked up a pen to write, pen said, when anything can be done. To enhance the research capacity. Neither leaders nor the General staff, will continue to face the masses, face reality and society, doing the research work. Conditions permitting, are often grassroots, institutionalized, and perseverance. Investigation depth must not be superficial, also must have the breadth must not be biased. Through research, formed a quality, thoughtful, valuable research reports, improving the ability to analyze and solve practical