热购彩票导航网

预计利润填报错误引发的税务惨案——某直辖市一知名房企被追缴近二千万元所得税滞纳金!
2020年09月14日

2020NIAN5YUE,MOUZHIXIASHISHUIWUJUZECHENGAFANGDICHANKAIFAGONGSIGENGZHENGSHENBAO2015-2016NIANDUDEQIYESUODESHUIBINGZHUIJIAOQIYESUODESHUI3,500WANYUANJISHUIKUANZHINAJIN1,900WANYUAN!ERCICISHUIWUCANANDEYUANXIONG,JINGSHIYOUFANGDICHANYENEICHANGJIANDEYUJILIRUNSHENBAOCUOWUYINQIDE……

一、案例原始申报数据

热购彩票导航网AGONGSIXIFANGDICHANKAIFAGONGSI,2015NIANDUKAISHIYUSHOU,2016NIAN12YUEJUNGONGBINGJIEZHUANXIAOSHOUSHOURU,ZHUYAOXINXIRUXIA(WEIZHIGUANLIJIE,BUFENSHUJUJIANHUAWEIBAIWANYUANDEZHENGSHU):

表1.jpg

AGONGSIZAI2015、2016NIANDUQIYESUODESHUIHUISUANQINGJIAOSHENBAOBIAOZHONGZAIA105010《SHITONGXIAOSHOUHEFANGDICHANKAIFAQIYETEDINGYEWUNASHUIDIAOZHENGMINGXIBIAO》DETIANXIESHUJUMINGXIRUXIA:

表2.jpg

SHUIWUJIGUANTONGGUOJIN3XITONGZAIQIYESUODESHUIHUISUANQINGJIAOSHENBAOBIAODEJIHEBIDUIGUOCHENGZHONGFAXIANAGONGSIZAI2016NIANDUYUJILIRUNDESHENBAOJIZHUANHUICUNZAIRUXIAWENTI:

1、2015NIANDUTIANXIEYUJIMAOLIESHIKOUJIANDEYUSHOUSHOULOUKUANYIYUJIAOSHUIJIN3200WANYUANWEIZAI2016NIANDUJIEZHUANSHOURUSHIYUYIZHUANHUI,DAOZHI2016NIANDUSHAOSHENBAOYINGNASHUISUODEE3200WANYUAN,CUNZAISHENBAOCUOWU;

热购彩票导航网2、2016NIANDUXIANGMUYIJUNGONG,DANNIANMOWEIJIEZHUANSHOURUDEYUSHOUSHOULOUKUANYUERENGANYUJIMAOLIEJIJIAOQIYESUODESHUI,WEIANSHIJIMAOLIESHENBAOJIJIAOQIYESUODESHUI,CUNZAISHENBAOCUOWU;

3、2016NIANDUJIANGJIEZHUANSHOURUDUIYINGYIYUJIAODESHUIJINJIFUJIATIANRU2016NIANDUYUJIMAOLIEDEKOUJIANXIANG,DANXIANGYINGDEYUSHOUSHOULOUKUANTIANXIEYUJIMAOLIESHIJINTIANXIELEWEIJIEZHUANSHOURUDEYUSHOUSHOULOUKUANDUIYINGDEYUJIMAOLIE,JIWEITIXIAN2016NIANDUXIANGMUJUNGONGQIANYUSHOUSHOULOUKUANYUJIMAOLIE,YEWEITIXIAN2016NIANDUXIANGMUJUNGONGHOUZHUANHUIDECIQIANXIAOSHOUWEIWANGONGCHANPINYIYUJIDEMAOLIE,CUNZAISHENBAOTIANXIECUOWU。

二、案例更正申报数据

AGONGSIJINGGUOYUSHUIWUJUJINXINGDUOLUNGOUTONGHOU,DUI2016NIANDUDEYUJIMAOLIESHENBAOHEZHUANHUISHUJU,YIJIWEIJIEZHUANSHOURUDEYUSHOUSHOULOUKUANSHIJIMAOLIEJINXINGGENGZHENGSHENBAO,GENGZHENGSHENBAODESHUJURUXIA:

1、YUJILIRUNDESHENBAOJIZHUANHUIGENGZHENGSHUJU

表3.jpg

热购彩票导航网2、2016NIANDUMOWEIJIEZHUANSHOURUYUSHOUSHOULOUKUANSHIJIMAOLIEGENGZHENGSHUJU

表4.jpg

热购彩票导航网3、SHANGSHUGENGZHENGSHENBAODUI2016NIANDUDEYINGNASHUISUODEEYINGXIANGRUXIA:

表5.jpg

三、税务局要求A房地产企业更正申报的依据

《GUOJIASHUIWUZONGJUGUANYUYINFA<FANGDICHANKAIFAJINGYINGYEWUQIYESUODESHUICHULIBANFA>DETONGZHI》(GUOSHUIFA[2009]31HAO,YIXIAJIANCHENG31HAOWEN)DILIUTIAOGUIDING QIYETONGGUOZHENGSHIQIANDING《FANGDICHANXIAOSHOUHETONG》HUO《FANGDICHANYUSHOUHETONG》SUOQUDEDESHOURU,YINGQUERENWEIXIAOSHOUSHOURUDESHIXIAN,JUTIANYIXIAGUIDINGQUEREN:

(YI)CAIQUYICIXINGQUANESHOUKUANFANGSHIXIAOSHOUKAIFACHANPINDE,YINGYUSHIJISHOUQIJIAKUANHUOQUDESUOQUJIAKUANPINGJU(QUANLI)ZHIRI,QUERENSHOURUDESHIXIAN。

热购彩票导航网(ER)CAIQUFENQISHOUKUANFANGSHIXIAOSHOUKAIFACHANPINDE,YINGANXIAOSHOUHETONGHUOXIEYIYUEDINGDEJIAKUANHEFUKUANRIQUERENSHOURUDESHIXIAN。FUKUANFANGTIQIANFUKUANDE,ZAISHIJIFUKUANRIQUERENSHOURUDESHIXIAN。

热购彩票导航网(SAN)CAIQUYINXINGANJIEFANGSHIXIAOSHOUKAIFACHANPINDE,YINGANXIAOSHOUHETONGHUOXIEYIYUEDINGDEJIAKUANQUEDINGSHOURUE,QISHOUFUKUANYINGYUSHIJISHOUDAORIQUERENSHOURUDESHIXIAN,YUKUANZAIYINXINGANJIEDAIKUANBANLIZHUANZHANGZHIRIQUERENSHOURUDESHIXIAN。…….

热购彩票导航网TONGSHI31HAOWENDIJIUTIAOGUIDING QIYEXIAOSHOUWEIWANGONGKAIFACHANPINQUDEDESHOURU,YINGXIANANYUJIJISHUIMAOLILVFENJI(HUOYUE)JISUANCHUYUJIMAOLIE,JIRUDANGQIYINGNASHUISUODEE。KAIFACHANPINWANGONGHOU,QIYEYINGJISHIJIESUANQIJISHUICHENGBENBINGJISUANCIQIANXIAOSHOUSHOURUDESHIJIMAOLIE,TONGSHIJIANGQISHIJIMAOLIEYUQIDUIYINGDEYUJIMAOLIEZHIJIANDECHAE,JIRUDANGNIANDUQIYEBENXIANGMUYUQITAXIANGMUHEBINGJISUANDEYINGNASHUISUODEE。

热购彩票导航网31HAOWENDISANSHIWUTIAOGUIDING KAIFACHANPINWANGONGYIHOU,QIYEKEZAIWANGONGNIANDUQIYESUODESHUIHUISUANQINGJIAOQIANXUANZEQUEDINGJISHUICHENGBENHESUANDEZHONGZHIRI,BUDEZHIHOU。FANYIWANGONGKAIFACHANPINZAIWANGONGNIANDUWEIANGUIDINGJIESUANJISHUICHENGBEN,ZHUGUANSHUIWUJIGUANYOUQUANQUEDINGHUOHEDINGQIJISHUICHENGBEN,JUCIJINXINGNASHUIDIAOZHENG,BINGAN《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》DEYOUGUANGUIDINGDUIQIJINXINGCHULI。

热购彩票导航网BIZHERENWEI:ZHENGYINWEIAGONGSIYUJIMAOLIEDESHUIWUSHENBAOFANGSHIYUSHANGSHUGUIDINGBUYIZHI,CAIDAOZHIAGONGSIBEISHUIWUJUTUISONGCHUFENGXIANBINGBEIZELINGGENGZHENGSHENBAO2015-2016NIANDUQIYESUODESHUIHEJIAONAXIANGYINGDEZHINAJIN。

四、房地产企业预收售楼款预计利润需要注意的事项

热购彩票导航网JIEHE31HAOWENJIQIYESUODESHUINIANDUHUISUANQINGJIAOSHENBAOBIAODETIANBIAOSHUOMING,FANGDICHANQIYEZAIKAIFAXIANGMUJUNGONGQIANSHENBAOYUSHOUSHOULOUKUANYUJIMAOLIEYIJIZAIXIANGMUJUNGONGHOUZHUANHUIYUSHOUSHOULOUKUANYUJIMAOLIESHI,KEYICANZHAORUXIAFANGSHIJINXINGGUIFANTIANXIE,YIJIANSHAOKENENGCUNZAIDESHUIWUJIANCHAFENGXIAN:

1、XIANGMUSHANGWEIJUNGONGBEIANSHI,FANGDICHANQIYEZAIDANGNIANDUDETEDINGYEWUJISUANDENASHUIDIAOZHENGEMINGXITIANXIESHI,DANGNIANDUSHIJIYUSHOUDESHOULOUKUANGENJUDANGDISHUIWUJUGUIDINGDEYUJIMAOLILVJISUANTIANXIEYUJIMAOLIE(ZAI“FANGDICHANQIYEXIAOSHOUWEIWANGONGKAIFACHANPINTEDINGYEWUJISUANDENASHUIDIAOZHENGE”XIANGGUANXINGSHUTIANLIE),TONGSHIYUSHOUSHOULOUKUANDUIYINGSHIJIYIYUJIAODETUDIZENGZHISHUI、CHENGJIANSHUI、JIAOYUFEIFUJIAHEDIFANGJIAOYUFEIFUJIAYEKEYIXIANGYINGKOUCHU;

2、YUSHOUSHOULOUKUANZAIJISUANYUJIMAOLIESHI,YINGYIBUHANZENGZHISHUIDEYUSHOUSHOULOUKUANLAIJISUANTIANXIEYUJIMAOLIE,JUTIKECANZHAORUXIAANLIJINXINGTIANXIE:

例1:A房地产公司从2019年度开始预售,其中:2019年度收取的预收售楼款总额54,500万元,当年度实际预缴的土地增值税、城建税、教育费附加和地方教育费附加总额为1,600万元(不含预缴的增值税);2020年度收取预收售楼款总额109,000万元,预收售楼款在当年度实际预缴的土地增值税、城建税、教育费附加和地方教育费附加总额为3,300万元;项目于2021年度竣工。当地毛利率为10%,则2019、2020年度预计毛利额可分别填写如下:

表6.jpg

热购彩票导航网3、DAIXIANGMUWANCHENGJUNGONGBEIANHOU,YUSHOUSHOULOUKUANYUANYISHENBAODEYUJIMAOLIEXUYAOQUANBUDIAOZHENGWEISHIJIMAOLIE,JIXUYAOZAIA105010《SHITONGXIAOSHOUHEFANGDICHANKAIFAQIYETEDINGYEWUNASHUIDIAOZHENGMINGXIBIAO》ZHONGFANGDICHANQIYEXIAOSHOUDEWEIWANGONGCHANPINZHUANWANGONGCHANPINTEDINGYEWUJISUANDENASHUIDIAOZHENGEZHONGYUYIQUANEZHUANHUI。TONGSHIYIJIAOFUFANGCHANJIEZHUANSHOURUHECHENGBENDESHOULOUKUANDUIYINGDESHIJIMAOLIEYINYIZAILIRUNBIAOZHONGZHIJIETIXIANERWUXUZAIDANDUDUISHIJIMAOLIEJINXINGDIAOZHENG;DANQIMOSHANGWEIJIAOFUFANGCHANERRENGWEIJIEZHUANSHOURUDEYUSHOUSHOULOUKUANZEXUYAOANSHIJIMAOLIEJINXINGSHENBAO(KEYIZAI“SHITONGXIAOSHOUSHOURU/CHENGBEN”XIANGGUANXINGSHUTIANLIEBINGZHUNBEIHAOXIANGYINGDEBEICHAZILIAOYIGONGCHAYAN)。

续例1:A房地产公司从2021年1月项目竣工,当季度交付房产结转销售收入161,320万元,对应预缴税金4,830万元;未交付房1套对应预收售楼款2,180万(总面积300平方米,销售合同总额3,270万),对应预缴税金70万元(不含增值税),项目计税单位成本为18,000元/平方米,A房地产公司应申报填写如下:

(1)YUJILIRUNDESHENBAOJIZHUANHUISHUJU

表7.jpg

热购彩票导航网(2)2021NIANDUMOWEIJIEZHUANSHOURUYUSHOUSHOULOUKUANSHIJIMAOLIESHUJU

表8.jpg

ZONGSHANGSUOSHU,FANGDICHANKAIFAQIYEYINGYANGEZUNXUN31HAOWENJIQIYESUODESHUIHUISUANQINGJIAOSHENBAOBIAODETIANBIAOSHUOMING,DUIFANGDICHANQIYEKAIFAXIANGMUJUNGONGQIANSHENBAOYUSHOUSHOULOUKUANYUJIMAOLIEJIZAIXIANGMUJUNGONGHOUZHUANHUIYUSHOUSHOULOUKUANYUJIMAOLIEJINXINGGUIFANTIANXIE,JINLIANGGUIBIKENENGCUNZAIDESHUIWUJIANCHAFENGXIAN。

ZUOZHE:ZHONGHUIXINDA(SHENZHEN)SHUIWUSHISHIWUSUOHEHUOREN ZHANGWEIMING

热购彩票导航网BENWENBANQUANSHUYUZUOZHESUOYOU,GENGDUOYUBENWENYOUGUANDEXINXI,QINGLIANXIWOMEN:

热购彩票导航网DIANHUA:010-57961169

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