根据《国家税务总局关于土地增值税清算有关问题的通 知》(国税函〔2010〕220号)第二条规定: 02 | 质量保证金能否作为扣除项目? 欢迎扫描下方二维码关注： 根据《国家税务总局关于土地增值税清算有关问题的通 知》(国税函〔2010〕220号) 第六条规定: ● 用本项目房地产安置回迁户 的,安置用房视同销售确认收 入,按《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 发[2006]187号)第三条第(一)款规定确认收入, 同时将此确认为房地产开发项目的拆迁补偿费。房地 产开发企业支付给回迁户的补差价款,计入拆迁补偿 费; 回迁户支付给房地产开发企业的补差价款,应抵 减本项目拆迁补偿费。 ● 房地产开发企业在工程竣工验收 后,根据合同约定,扣留建筑安 装施工企业一定比例的工程款, 作为开发项目的质量保证金,在 计算土地增值税时,建筑安装施 工企业就质量保证金对房地产开 发企业开具发票的,按发票所载金额予以扣除;未开具 发票的,扣留的质保金不得计算扣除。 房地产企业用建造的本项目房地产安置回迁户 03 如何确认收入与扣除? 1清算时已支付可扣除款项 但未取得合法有效凭证,在 清 ...

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Group 1 - The company’s subsidiary, Jiangsu Youyi Hesheng Real Estate Development Co., Ltd., completed the land value-added tax settlement for the Suzhou Haishang Yipin project in 2023 [2] - Jiangsu Hesheng was required to pay a total of 162,180,245.25 yuan in land value-added tax by October 4, 2023, but was unable to raise the full amount and plans to pay in installments [2] - As of June 30, 2025, Jiangsu Hesheng has settled the principal amount of the land value-added tax, with remaining late fees to be paid according to tax authority requirements [3] Group 2 - The payment of the land value-added tax does not constitute a prior accounting error and will not require retrospective adjustments to previous financial data, as the company had already accrued this tax in prior years [4] - The principal payment of the land value-added tax will not impact the current year’s profit and loss, while late fees will be calculated at a rate of 0.05% per day on the actual unpaid amount [4]