当前位置：首页>房产>每日一税 | 非房地产开发企业销售房产可否从销售额中扣除土地价款?

每日一税 | 非房地产开发企业销售房产可否从销售额中扣除土地价款?

  • 2026-03-12 13:38:43
每日一税 | 非房地产开发企业销售房产可否从销售额中扣除土地价款?

非房地产开发企业销售房产可否从销售额中扣除土地价款?

01｜问题

我公司为制造业企业，为一般纳税人，自建了一处厂房并对外销售，请问我公司在缴纳增值税时可否从销售额中扣除已经支付的土地价款?

02｜答案

不可以。根据国家税务总局公告2016年第18号文件的规定，该文件适用于房地产开发企业销售自行开发的房地产项目。你公司并非房地产开发企业，不能适用此文件的计税方式。

03｜政策依据

《房地产开发企业销售自行开发的房地产项目增值税征收管理暂行办法》

(国家税务总局公告2016年第18号发布)

第二条房地产开发企业销售自行开发的房地产项目，适用本办法。

自行开发，是指在依法取得土地使用权的土地上进行基础设施和房屋建设。

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  1. CONNECT:[ UseTime:0.000698s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000906s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000383s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000317s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000478s ]
  6. SELECT * FROM `set` [ RunTime:0.000208s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000549s ]
  8. SELECT * FROM `article` WHERE `id` = 482091 LIMIT 1 [ RunTime:0.000717s ]
  9. UPDATE `article` SET `lasttime` = 1775859495 WHERE `id` = 482091 [ RunTime:0.009165s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000313s ]
  11. SELECT * FROM `article` WHERE `id` < 482091 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000556s ]
  12. SELECT * FROM `article` WHERE `id` > 482091 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000474s ]
  13. SELECT * FROM `article` WHERE `id` < 482091 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000596s ]
  14. SELECT * FROM `article` WHERE `id` < 482091 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001256s ]
  15. SELECT * FROM `article` WHERE `id` < 482091 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001892s ]
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