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土地增值税清算
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图解税收| 土地增值税应当清算、可以清算,你分清了吗?
蓝色柳林财税室· 2025-07-26 01:06
欢迎扫描下方二维码关注: 来源:纳税服务中心(税收宣传中心) 来源黄山税务 欢迎扫描下方二维码关注: 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 ...
大连友谊(集团)股份有限公司 关于控股子公司土地增值税清算税款逾期的进展公告
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]