土地增值税工作底稿模板

销售收入明细表,,,,,

,,,,索引号：3-1-1页次,

取得收入起止日期：,,,,,金额单位:元

委托单位名称：北京****房地产开发有限公司,,编制人,***,日期,1999/8/22

,,复核人,***,日期,1999/9/6

序号,房号,购房者,实测建筑面积,销售单价,销售总金额

1,1-101,,,,

2,1-102,,,,

3,1-201,,,,

4,1-202,,,,

5,1-301,,,,

6,1-302,,,,

7,1-401,,,,

8,1-402,,,,

9,1-501,,,,

10,1-502,,,,

11,1-601,,,,

12,1-602,,,,

13,2-101,,,,

14,2-102,,,,

15,2-201,,,,

16,2-202,,,,

17,2-301,,,,

18,2-302,,,,

19,2-401,,,,

20,2-402,,,,

21,2-501,,,,

22,2-502,,,,

23,2-601,,,,

24,2-602,,,,

25,3-101,,,,

26,3-102,,,,

27,3-201,,,,

28,3-202,,,,

29,3-301,,,,

30,3-302,,,,

31,3-401,,,,

32,3-402,,,,

33,3-501,,,,

34,3-502,,,,

35,3-601,,,,

36,3-602,,,,

37,4-101,,,,

38,4-102,,,,

39,4-201,,,,

40,4-202,,,,

41,4-301,,,,

42,4-302,,,,

43,4-401,,,,

44,4-402,,,,

45,4-501,,,,

46,4-502,,,,

47,4-601,,,,

48,4-602,,,,

49,5-101,,,,

50,5-102,,,,

51,5-201,,,,

52,5-202,,,,

53,5-301,,,,

54,5-302,,,,

55,5-401,,,,

56,5-402,,,,

57,5-501,,,,

58,5-502,,,,

59,5-601,,,,

60,5-602,,,,

61,6-101,,,,

62,6-102,,,,

63,6-201,,,,

64,6-202,,,,

65,6-301,,500.00,,

66,6-302,,,,

67,6-401,,,,

68,6-402,,,,

69,6-501,,,,

70,6-502,,,,

71,6-601,,,,

72,6-602,,,,

1号楼普通住宅已售合计,72,,500.00,0.00,0.00

1号楼其他商品房已售合计,,,,,

1号楼同期同类已售合计,,,,#DIV/0!,

1号楼总计,72,,500.00,0.00,0.00

1,1-101,,,,

2,1-102,,,,

3,1-201,,,,

4,1-202,,,,

5,1-301,,,,

6,1-302,,,,

7,1-401,,,,

8,1-402,,,,

9,1-501,,,,

10,1-502,,,,

11,1-601,,,,

12,1-602,,,,

13,2-101,,,,

14,2-102,,,,

15,2-201,,,,

16,2-202,,,,

17,2-301,,,,

18,2-302,,,,

19,2-401,,,,

20,2-402,,,,

21,2-501,,,,

22,2-502,,,,

23,2-601,,,,

24,2-602,,,,

25,3-101,,,,

26,3-102,,,,

27,3-201,,,,

28,3-202,,,,

29,3-301,,,,

30,3-302,,,,

31,3-401,,,,

32,3-402,,,,

33,3-501,,,,

34,3-502,,,,

35,3-601,,,,

36,3-602,,,,

37,4-101,,,,

38,4-102,,,,

39,4-201,,,,

40,4-202,,,,

41,4-301,,,,

42,4-302,,,,

43,4-401,,,,

44,4-402,,,,

45,4-501,,,,

46,4-502,,,,

47,4-601,,,,

48,4-602,,,,

49,5-101,,,,

50,5-102,,,,

51,5-201,,,,

52,5-202,,,,

53,5-301,,,,

54,5-302,,,,

55,5-401,,,,

56,5-402,,,,

57,5-501,,,,

58,5-502,,,,

59,5-601,,,,

60,5-602,,,,

61,6-101,,,,

62,6-102,,,,

63,6-201,,,,

64,6-202,,,,

65,6-301,,,,

66,6-302,,,,

67,6-401,,,,

68,6-402,,,,

69,6-501,,,,

70,6-502,,,,

71,6-601,,200.00,,

72,6-602,,,,

2号楼普通住宅已售合计,,,200.00,0.00,0.00

2号楼其他商品房已售合计,,,,,

2号楼同期同类已售合计,,,,#DIV/0!,

2号楼总计,0,,200.00,0.00,0.00

1,,,200.00,,

车位已售合计,1,,200.00,0.00,0.00

车位同期同类已售合计,,,,#DIV/0!,

车位总计,1,,200.00,0.00,0.00

1,,,,,

地下车库已售合计,1,,0.00,#DIV/0!,0.00

地下车库同期同类已售合计,,,,#DIV/0!,

地下车库总计,1,,0.00,#DIV/0!,0.00

1,-101,,"1,000.00",,

商业已售合计,1,,"1,000.00",0.00,0.00

商业同期同类已售合计,,,,#DIV/0!,

商业总计,1,,"1,000.00",0.00,0.00

普通住宅已售总计,75,,"1,900.00","7,606.78",0.00

其他商品房已售总计,,,,,

同期同类已售总计,0,,0.00,#DIV/0!,0.00

总计,75,,"1,900.00","7,606.78",0.00

根据北京市地方税务局公告2013年第8号规定：,,,,,

"一、纳税人进行房地产开发项目土地增值税清算时，税务机关应按单套房屋销售时同级别土地上的普通住房标准对普通住宅进行审核确认。本公告施行前，纳税人房地产开发项目的清算鉴证报告已经税务机关受理的，土地增值税普通住宅的审核确认仍按原政策执行。

二、纳税人进行房地产开发项目土地增值税清算时，开发项目中包含多种类型房屋的，应按照《财政部国家税务总局关于土地增值税若干问题的通知》（财税[2006]21号）第一条、《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