关于土地价款的抵扣问题-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	关于土地价款的抵扣问题
释义	法律分析: 关于土地价款的抵扣如下：销售额=（全部价款和价外费用-当期允许扣除的土地价款）÷（1+11%），当期允许扣除的土地价款=（当期销售房地产项目建筑面积÷房地产项目可供销售建筑面积）×支付的土地价款。《中华人民共和国增值税暂行条例》第一条在中华人民共和国境内销售货物或者加工、修理修配劳务（以下简称劳务），销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
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