房地产开发企业预售自行开发的房地产项目，第2栏"销售不动产"第1列"销售额"填写本期收取的预收款（含税），包括在取得预收款当月或主 管税务机关确定的预缴期取得的全部预收价款和价外费用。 欢迎扫描下方二维码关注： 提问 一般纳税人提供建筑服务，已在建筑服务发生地预缴的税款应如何在增值税申报表中体现？ 深税君 一般纳税人提供建筑服务，已在建筑服务发生地预缴的增值税税款填写在 《增值税及附加税费申报表附列资料（四）》（税额抵减情况表）中 的第3行"建筑服务预征缴纳税款"。该行第2列"本期发生额"填写本期已预缴的增值税税款，第4列"本期实际抵减税额"填写本期需要抵减的税 额，未抵减完的税额会形成第5列"期末余额"。 同时，主表第28栏"①分次预缴税额"按当期实际可抵减数填入本栏，不足抵减部分结转下期继 续抵减 。 提问 《增值税及附加税费预缴表》中的"销售额"是否为不含税销售额？ 深税君 根据《增值税及附加税费预缴表》及其附列资料填写说明，第1列"销售额" 应填写含税销售额 ，具体如下： 纳税人提供建筑服务，第1栏"建筑服务"第1列"销售额"填写纳税人提供建筑服务取得的全部价款和价外费用（含税）。 纳税人出租不动产， ...

Group 1 - The article discusses the treatment of non-deductible input tax for taxpayers under various circumstances, including personal consumption and abnormal losses related to fixed assets and real estate [4][5][6]. - It outlines the calculation method for non-deductible input tax when taxpayers cannot allocate input tax amounts due to mixed tax methods [11][12]. - The article provides a formula for calculating non-deductible input tax based on the net value rate of real estate when there are changes in usage or abnormal losses [15][16]. Group 2 - An example is given where Company A converts an office building into a collective employee dormitory, detailing the original value, net value, and the resulting non-deductible input tax [17][18]. - The article emphasizes that input tax amounts that cannot be deducted from sales tax cannot be used to calculate additional deductible amounts [20]. - It explains how to calculate the current period's deductible additional amounts based on the previous period's balance and current period's accrual [21].