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房地产企业清算条件 -法律知识
释义
法律分析:
土地增值税的清算条件符合下列情形之一的,纳税人应进行土地增值税的清算:
1、房地产开发项目全部竣工、完成销售的;
2、整体转让未竣工决算房地产开发项目的;
3、直接转让土地使用权的。
法律依据:
《房地产开发企业土地增值税清算管理办法》 第六条 符合下列情形之一的,纳税人应当主动进行土地增值税清算:
(一)房地产开发项目全部竣工、完成销售的;
(二)整体转让未竣工决算房地产开发项目的;
(三)直接转让土地使用权的;
(四)纳税人申请注销税务登记但未办理土地增值税清算手续的。
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更新时间:2025/11/26 13:59:38