{"text_format":"3","workbook":"xlsx","n_sheets":19,"sheets":["封面","清算材料清单","1-1土地增值税纳税申报表（二）","1-2土地增值税纳税申报表（五）","1-3土地增值税纳税申报表（六）","2与收入和成本有关的面积明细申报表","3销售情况表","4关联方及其交易情况","5扣除项目汇总明细表","6取得土地使用权所支付的金额明细表","7土地征用及拆迁补偿费明细表","8前期工程费明细表","9建筑安装工程费明细表","10基础设施费明细表","11公共配套设施费明细表","12开发间接费用明细表","13利息支出明细表","14与转让房地产有关的税金明细表","Sheet1"],"read":"whole","date_system":"1900"}

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[]
[]
[]
[]
[]
["土地增值税纳税申报表及附表"]
[]
[]
[]
[]
[]
[null," "]
["              纳税人名称："]
[]
["              纳税人识别号："]
[]
["              项目名称："]
[]
["              项目地址："]

{"sheet":"清算材料清单","index":1,"n_rows":19,"n_cols":4,"rows_kept":19,"merged":[[0,0,0,3],[1,0,1,1],[3,0,3,1]]}
["清算资料清单"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日"]
["序号","材料名称","数量（张）","备注"]
[1,"土地增值税纳税申报表（二）/（五）/（六）"]
[2,"与收入和成本有关的面积明细申报表"]
[3,"销售情况表"]
[4,"关联方及其交易情况"]
[5,"扣除项目汇总明细表"]
[6,"取得土地使用权所支付的金额明细表"]
[7,"土地征用及拆迁补偿费明细表"]
[8,"前期工程费明细表"]
[9,"建筑安装工程费明细表"]
[10,"基础设施费明细表"]
[11,"公共配套设施费明细表"]
[12,"开发间接费用明细表"]
[13,"利息支出明细表"]
[14,"与转让房地产有关的税金明细表"]

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["1-1"]
["土地增值税纳税申报表（二）"]
["（从事房地产开发的纳税人清算适用）"]
["税款所属时间：　年　月　日至　年　月　日                                                                      填表日期： 　年　 月　 日"]
["  金额单位：元至角分          面积单位：平方米"]
["  纳税人识别号："]
["纳税人名称",{"$nulls":5},"项目名称",{"$nulls":4},"项目编号",{"$nulls":6},"项目地址"]
["所属行业",{"$nulls":5},"登记注册类型",{"$nulls":4},"纳税人地址",{"$nulls":6},"邮政编码"]
["开户银行",{"$nulls":5},"银行账号",{"$nulls":4},"主管部门",{"$nulls":6},"电　　话"]
["总可售面积",{"$nulls":11},"自用和出租面积"]
["已售面积",{"$nulls":6},"其中：普通住宅已售面积",{"$nulls":4},"其中：非普通住宅已售面积",{"$nulls":7},"其中：其他类型房地产已售面积"]
["项　　　　　　目",{"$nulls":12},"行次",null,null,"金　　额"]
[{"$nulls":16},"普通住宅",null,null,"非普通住宅",{"$nulls":3},"其他类型房地产",null,"合计"]
["一、转让房地产收入总额　 1＝2＋3+4",{"$nulls":12},1]
["其中","货币收入",{"$nulls":11},2]
[null,"实物收入及其他收入",{"$nulls":11},3]
[null,"视同销售收入",{"$nulls":11},4]
["二、扣除项目金额合计　 5＝6＋7＋14＋17＋21＋22",{"$nulls":12},5]
["1.取得土地使用权所支付的金额",{"$nulls":12},6]
["2.房地产开发成本　 7＝8＋9＋10＋11＋12＋13",{"$nulls":12},7]
["其中","土地征用及拆迁补偿费",{"$nulls":11},8]
[null,"前期工程费",{"$nulls":11},9]
[null,"建筑安装工程费",{"$nulls":11},10]
[null,"基础设施费",{"$nulls":11},11]
[null,"公共配套设施费",{"$nulls":11},12]
[null,"开发间接费用",{"$nulls":11},13]
["3.房地产开发费用　 14＝15＋16",{"$nulls":12},14]
["其中","利息支出　",{"$nulls":11},15]
[null,"其他房地产开发费用",{"$nulls":11},16]
["4.与转让房地产有关的税金等　 17＝18＋19＋20",{"$nulls":12},17]
["其中","营业税",{"$nulls":11},18]
[null,"城市维护建设税",{"$nulls":11},19]
[null,"教育费附加",{"$nulls":11},20]
["5.财政部规定的其他扣除项目",{"$nulls":12},21]
["6.代收费用",{"$nulls":12},22]
["三、增值额　 23＝1－5",{"$nulls":12},23]
["四、增值额与扣除项目金额之比（％）24＝23÷5",{"$nulls":12},24]
["五、适用税率（％）",{"$nulls":12},25]
["六、速算扣除系数（％）",{"$nulls":12},26]
["七、应缴土地增值税税额　 27＝23×25－5×26",{"$nulls":12},27]
["八、减免税额  28＝30＋32＋34",{"$nulls":12},28]
["其中","减免税（1）",{"$nulls":3},"减免性质代码（1）",{"$nulls":7},29]
[{"$nulls":5},"减免税额（1）",{"$nulls":7},30]
[null,"减免税（2）",{"$nulls":3},"减免性质代码（2）",{"$nulls":7},31]
[{"$nulls":5},"减免税额（2）",{"$nulls":7},32]
[null,"减免税（3）",{"$nulls":3},"减免性质代码（3）",{"$nulls":7},33]
[{"$nulls":5},"减免税额（3）",{"$nulls":7},34]
["九、已缴土地增值税税额",{"$nulls":12},35]
["十、应补（退）土地增值税税额　 36＝27-28－35",{"$nulls":12},36]
["以下由纳税人填写："]
["纳税人声明",{"$nulls":3},"此纳税申报表是根据《中华人民共和国土地增值税暂行条例》及其实施细则和国家有关税收规定填报的，是真实的、可靠的、完整的。"]
["纳税人签章",{"$nulls":7},"代理人签章",{"$nulls":8},"代理人身份证号"]
["以下由税务机关填写："]
["受理人",{"$nulls":7},"受理日期",{"$nulls":3},"  年  月   日　",{"$nulls":4},"受理税务机关签章"]

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["1-2"]
["土地增值税纳税申报表（五）"]
["（从事房地产开发的纳税人清算方式为核定征收适用）"]
["税款所属时间：　年　月　日至　年　月　日                                             填表日期： 　年　 月　 日"]
["  金额单位：元至角分          面积单位：平方米"]
["  纳税人识别号："]
["纳税人名称",{"$nulls":3},"项目名称",{"$nulls":3},"项目编号",{"$nulls":5},"项目地址"]
["所属行业",{"$nulls":3},"登记注册类型",{"$nulls":3},"纳税人地址",{"$nulls":5},"邮政编码"]
["开户银行",{"$nulls":3},"银行账号",{"$nulls":3},"主管部门",{"$nulls":5},"电　　话"]
["项　　　　　　目",{"$nulls":9},"行次",null,"金　　额"]
[{"$nulls":12},"普通住宅",null,null,"非普通住宅",null,null,"其他类型房地产","合计"]
["一、转让房地产收入总额　",{"$nulls":9},1]
["其中","货币收入",{"$nulls":8},2]
[null,"实物收入及其他收入",{"$nulls":8},3]
[null,"视同销售收入",{"$nulls":8},4]
["二、扣除项目金额合计　",{"$nulls":9},5]
["1.取得土地使用权所支付的金额",{"$nulls":9},6]
["2.房地产开发成本　",{"$nulls":9},7]
["其中","土地征用及拆迁补偿费",{"$nulls":8},8]
[null,"前期工程费",{"$nulls":8},9]
[null,"建筑安装工程费",{"$nulls":8},10]
[null,"基础设施费",{"$nulls":8},11]
[null,"公共配套设施费",{"$nulls":8},12]
[null,"开发间接费用",{"$nulls":8},13]
["3.房地产开发费用",{"$nulls":9},14]
["其中","利息支出　",{"$nulls":8},15]
[null,"其他房地产开发费用",{"$nulls":8},16]
["4.与转让房地产有关的税金等　 ",{"$nulls":9},17]
["其中","营业税",{"$nulls":8},18]
[null,"城市维护建设税",{"$nulls":8},19]
[null,"教育费附加",{"$nulls":8},20]
["5.财政部规定的其他扣除项目",{"$nulls":9},21]
["6.代收费用",{"$nulls":9},22]
["三、增值额　",{"$nulls":9},23]
["四、增值额与扣除项目金额之比（％）",{"$nulls":9},24]
["五、适用税率（核定征收率）（％）",{"$nulls":9},25]
["六、速算扣除系数（％）",{"$nulls":9},26]
["七、应缴土地增值税税额　",{"$nulls":9},27]
["八、减免税额  28＝30＋32＋34",{"$nulls":9},28]
["其中","减免税（1）",{"$nulls":3},"减免性质代码（1）",{"$nulls":4},29]
[{"$nulls":5},"减免税额（1）",{"$nulls":4},30]
[null,"减免税（2）",{"$nulls":3},"减免性质代码（2）",{"$nulls":4},31]
[{"$nulls":5},"减免税额（2）",{"$nulls":4},32]
[null,"减免税（3）",{"$nulls":3},"减免性质代码（3）",{"$nulls":4},33]
[{"$nulls":5},"减免税额（3）",{"$nulls":4},34]
["九、已缴土地增值税税额",{"$nulls":9},35]
["十、应补（退）土地增值税税额　 36＝27-28－35",{"$nulls":9},36]
["以下由纳税人填写："]
["纳税人声明",null,null,"此纳税申报表是根据《中华人民共和国土地增值税暂行条例》及其实施细则和国家有关税收规定填报的，是真实的、可靠的、完整的。"]
["纳税人签章",{"$nulls":5},"代理人签章",{"$nulls":6},"代理人身份证号"]
["以下由税务机关填写："]
["受理人",{"$nulls":5},"受理日期",null,null,"  年  月   日　",{"$nulls":3},"受理税务机关签章"]

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["1-3"]
["土地增值税纳税申报表（六）"]
["（纳税人整体转让在建工程适用）"]
["税款所属时间：　年　月　日至　年　月　日                                             填表日期： 　年　 月　 日"]
["  金额单位：元至角分          面积单位：平方米"]
["  纳税人识别号："]
["纳税人名称",{"$nulls":13},"项目名称",{"$nulls":14},"项目编号",{"$nulls":5},"项目地址"]
["所属行业",{"$nulls":13},"登记注册类型",{"$nulls":14},"纳税人地址",{"$nulls":5},"邮政编码"]
["开户银行",{"$nulls":13},"银行账号",{"$nulls":14},"主管部门",{"$nulls":5},"电　　话"]
["项　　　　　　目",{"$nulls":30},"行次",null,"金　　额"]
["一、转让房地产收入总额　 1＝2＋3+4",{"$nulls":30},1]
["其中",null,"货币收入",{"$nulls":28},2]
[null,null,"实物收入及其他收入",{"$nulls":28},3]
[null,null,"视同销售收入",{"$nulls":28},4]
["二、扣除项目金额合计　 5＝6＋7＋14＋17＋21",{"$nulls":30},5]
["1.取得土地使用权所支付的金额",{"$nulls":30},6]
["2.房地产开发成本　 7＝8＋9＋10＋11＋12＋13",{"$nulls":30},7]
["其中",null,"土地征用及拆迁补偿费",{"$nulls":28},8]
[null,null,"前期工程费",{"$nulls":28},9]
[null,null,"建筑安装工程费",{"$nulls":28},10]
[null,null,"基础设施费",{"$nulls":28},11]
[null,null,"公共配套设施费",{"$nulls":28},12]
[null,null,"开发间接费用",{"$nulls":28},13]
["3.房地产开发费用　 14＝15＋16",{"$nulls":30},14]
["其中",null,"利息支出　",{"$nulls":28},15]
[null,null,"其他房地产开发费用",{"$nulls":28},16]
["　    4.与转让房地产有关的税金等　 17＝18＋19＋20",{"$nulls":30},17]
["其中",null,"营业税",{"$nulls":28},18]
[null,null,"城市维护建设税",{"$nulls":28},19]
[null,null,"教育费附加",{"$nulls":28},20]
["5.财政部规定的其他扣除项目",{"$nulls":30},21]
["三、增值额　 22＝1－5",{"$nulls":30},22]
["四、增值额与扣除项目金额之比（％）23＝22÷5",{"$nulls":30},23]
["五、适用税率（核定征收率）（％）",{"$nulls":30},24]
["六、速算扣除系数（％）",{"$nulls":30},25]
["七、应缴土地增值税税额　 26＝22×24－5×25",{"$nulls":30},26]
["八、减免税额（减免性质代码：              ）",{"$nulls":30},27]
["九、已缴土地增值税税额",{"$nulls":30},28]
["十、应补（退）土地增值税税额　 29＝26-27－28",{"$nulls":30},29]
["以下由纳税人填写："]
["纳税人声明",{"$nulls":7},"此纳税申报表是根据《中华人民共和国土地增值税暂行条例》及其实施细则和国家有关税收规定填报的，是真实的、可靠的、完整的。"]
["纳税人签章",{"$nulls":19},"代理人签章",{"$nulls":13},"代理人身份证号"]
["以下由税务机关填写："]
["受理人",{"$nulls":19},"受理日期",{"$nulls":9},"  年  月   日　",{"$nulls":3},"受理税务机关签章"]

{"sheet":"2与收入和成本有关的面积明细申报表","index":5,"n_rows":20,"n_cols":12,"rows_kept":20,"merged":[[1,0,1,11],[2,0,2,1],[3,0,3,1],[5,0,5,11],[6,0,7,0],[6,1,7,1]]}
["2"]
[" 与收入和成本有关的面积明细申报表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日"]
["单位：平方米"]
["项   目","行次","普通住宅","非普通住宅","商铺","车库","办公用房","会所","学校等公共配套设施","人防设施","其他","合   计"]
[null,null,1,2,3,4,5,6,7,8,9,"10=1+2+3+4+5+6+7+8+9"]
["开发项目土地总面积",1]
["本（分期）项目使用土地面积",2]
["总建筑面积",3]
["可售建筑面积",4]
["已售建筑面积",5]
["未售建筑面积",6]
["出租或自用建筑面积",7]
["待售建筑面积",8]
["填表说明："]
["1.第1行“开发项目土地总面积”及第2行“本（分期）项目使用土地面积”，只需填列合计数；"]
["2.第4行“可售建筑面积”，对于建成后有偿转让的公共配套设施，对应的建筑面积填列至第4行第7列；"]
["3.“未售建筑面积”=“出租或自用建筑面积”+“待售建筑面积”。"]

{"sheet":"3销售情况表","index":6,"n_rows":14,"n_cols":16,"rows_kept":14,"merged":[[0,0,0,7],[1,0,1,14],[3,0,3,1],[4,0,4,2],[4,5,4,14],[5,0,6,0],[5,1,6,1],[5,2,6,2],[5,3,6,3],[5,4,6,4],[5,5,6,5],[5,6,6,6],[5,7,6,7],[5,8,6,8],[5,9,6,9],[5,10,6,10],[5,11,6,11],[5,12,6,12],[5,13,6,13],[5,14,6,14],[5,15,6,15]]}
["3"]
["销售情况表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日"]
["序号","购房者名称","房屋座落地址\n（幢号）","房屋座落地址\n（房号）","房产类型","建筑面积","套内面积","建筑单价","套内单价","合同签订时间","合同编号","合同金额","实收房款","发票金额","发票号码","备注"]
{"$rows_empty":7}
["合计"]

{"sheet":"4关联方及其交易情况","index":7,"n_rows":33,"n_cols":10,"rows_kept":33,"merged":[[0,0,0,9],[1,0,1,9],[2,0,2,1],[3,0,3,1],[4,0,4,1],[4,2,4,9],[5,0,5,9],[6,0,6,9],[7,5,7,6],[7,7,7,8],[8,5,8,6],[8,7,8,8],[9,5,9,6],[9,7,9,8],[10,5,10,6],[10,7,10,8],[11,5,11,6],[11,7,11,8],[12,5,12,6],[12,7,12,8],[13,0,13,9],[14,0,15,0],[14,1,14,4],[14,5,14,8],[14,9,15,9],[15,1,15,2],[15,3,15,4],[15,5,15,6],[15,7,15,8],[16,1,16,2],[16,3,16,4],[16,5,16,6],[16,7,16,8],[17,1,17,2],[17,3,17,4],[17,5,17,6],[17,7,17,8],[18,1,18,2],[18,3,18,4],[18,5,18,6],[18,7,18,8],[19,1,19,2],[19,3,19,4],[19,5,19,6],[19,7,19,8],[20,1,20,2],[20,3,20,4],[20,5,20,6],[20,7,20,8],[21,0,21,9],[22,0,23,0],[22,1,22,3],[22,4,22,9]]}
["4"]
["关联方及其交易情况"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日"]
["   自开发此项目起至   年  月  日止,与本公司有关联关系的人员和单位名单及其关联交易情况如下："]
["一、关联方关系汇总"]
["关联方名称(全称)","注册地点","主营业务","与本单位\n关系","经济性质\n或类型","法定代表人",null,"是否存在控制关系",null,"持股比例"]
[]
[]
[]
[]
[]
[" 二、关联交易及关联往来汇总"]
["关联方名称","关联交易情况",{"$nulls":3},"土地增值税清算扣除情况",{"$nulls":3},"备注"]
[null,"交易内容",null,"交易金额",null,"清算扣除金额",null,"未扣金额"]
[]
[]
[]
[]
[]
["三、存在控制关系的关联方的注册资本、所持股份（权益）及其变化"]
["企业名称","注册资本及其变化",null,null,"所持股份或权益及其变化"]
[null,"期初数","本期增减\n金额","期末数","金额","股份比例%","金额","股份比例%","金额","股份比例%"]
{"$rows_empty":8}
[{"$nulls":6},"  "]

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[5]
["扣除项目汇总明细表  "]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日"]
[null,null,"单位：元（列至角分）"]
["行次","项目","扣除项目金额"]
[null,null,"共同成本","单独归集到普通住宅","单独归集到非普通住宅","单独归集到其他类型房地产","合计"]
[1,"一、取得土地使用权所支付的金额"]
[2,"支付的土地出让金额"]
[3,"支付地价款金额"]
[4,"交纳的有关税费"]
[5,"二、土地征用及拆迁补偿费"]
[6,"土地征用费用"]
[7,"耕地占用税"]
[8,"劳动力安置费"]
[9,"安置动迁用房支出"]
[10,"拆迁补偿款"]
[11,"其他土地成本"]
[12,"三、前期工程费"]
[13,"规划费用"]
[14,"设计费用"]
[15,"项目可行性研究费用"]
[16,"水文费用"]
[17,"地质费用"]
[18,"勘探费用"]
[19,"测绘费用"]
[20,"七通一平支出"]
[21,"其他前期工程费"]
[22,"四、建筑安装工程费"]
[23,"桩基础"]
[24,"地下室工程"]
[25,"地上建筑工程"]
[26,"户内装修"]
[27,"高档外立面"]
[28,"其他建筑安装工程费"]
[29,"五、基础设施费"]
[30,"开发小区内道路工程支出"]
[31,"供水工程支出"]
[32,"供电工程支出"]
[33,"供气工程支出"]
[34,"排污工程支出"]
[35,"排洪工程支出"]
[36,"通讯工程支出"]
[37,"照明工程支出"]
[38,"环卫工程支出"]
[39,"绿化费用"]
[40,"其他设施工程发生的支出"]
[41,"六、公共配套设施费"]
[42,"物业管理用房费用"]
[43,"变电站费用"]
[44,"热力站费用"]
[45,"水厂费用"]
[46,"居委会用房费用"]
[47,"派出所用房费用"]
[48,"幼儿园用房费用"]
[49,"学校用房费用"]
[50,"托儿所用房费用"]
[51,"公共厕所费用"]
[52,"自行车棚用房费用"]
[53,"邮电通讯用房费用"]
[54,"其他非营业性公共设施费用"]
[55,"七、开发间接费用"]
[56,"管理人员工资"]
[57,"职工福利费"]
[58,"折旧费"]
[59,"修理费"]
[60,"办公费"]
[61,"水电费"]
[62,"劳动保护费"]
[63,"周转房摊销费"]
[64,"其他发生的间接费用"]
[65,"八、房地产开发费用"]
[66,"利息支出"]
[67,"其它房地产开发费用"]
[68,"合计"]
[]
["备注：“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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["6"]
[]
["取得土地使用权所支付的金额明细表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日",{"$nulls":10},"单位：元（列至角分）"]
["序号","项目名称","凭证号","内容摘要","收款方","发票（财政票据）号码","发票（财政票据）金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注"]
{"$rows_empty":11}
["填表说明："]
["1.“凭证号”：按时间顺序填列，列明具体年月日、凭证号；"]
["2.“可抵扣的增值税进项税额”=允许在销项税额中计算抵扣的增值税进项税额；"]
["3.“计入扣除项目金额”=“实际付款金额”-“可抵扣的增值税进项税额”；"]
["4.“本期清算分摊比例”：分期开发项目或者同时开发多个项目的，按照受益对象，采用合理的分配方法，分摊共同的成本费用，将分摊比例填列入本列，本项目单独开发的，分摊比例为1；"]
["5.“归集到清算项目扣除金额”=“计入扣除项目金额”*“本期清算分摊比例”；"]
["6.“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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["7"]
[]
["土地征用及拆迁补偿费明细表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日",{"$nulls":10},"单位：元（列至角分）"]
["序号","项目名称","凭证号","内容摘要","收款方","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注"]
{"$rows_empty":11}
["填表说明："]
["1.“凭证号”：按时间顺序填列，列明具体年月日、凭证号；"]
["2.“可抵扣的增值税进项税额”=允许在销项税额中计算抵扣的增值税进项税额；"]
["3.“计入扣除项目金额”=“实际付款金额”-“可抵扣的增值税进项税额”；"]
["4.“本期清算分摊比例”：分期开发项目或者同时开发多个项目的，按照受益对象，采用合理的分配方法，分摊共同的成本费用，将分摊比例填列入本列，本项目单独开发的，分摊比例为1；"]
["5.“归集到清算项目扣除金额”=“计入扣除项目金额”*“本期清算分摊比例”；"]
["6.“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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["8"]
[]
["前期工程费明细表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日",{"$nulls":10},"单位：元（列至角分）"]
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["填表说明："]
["1.“凭证号”：按时间顺序填列，列明具体年月日、凭证号；"]
["2.“可抵扣的增值税进项税额”=允许在销项税额中计算抵扣的增值税进项税额；"]
["3.“计入扣除项目金额”=“实际付款金额”-“可抵扣的增值税进项税额”；"]
["4.“本期清算分摊比例”：分期开发项目或者同时开发多个项目的，按照受益对象，采用合理的分配方法，分摊共同的成本费用，将分摊比例填列入本列，本项目单独开发的，分摊比例为1；"]
["5.“归集到清算项目扣除金额”=“计入扣除项目金额”*“本期清算分摊比例”；"]
["6.“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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[]
["建筑安装工程费明细表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日",{"$nulls":10},"单位：元（列至角分）"]
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{"$rows_empty":11}
["填表说明："]
["1.“凭证号”：按时间顺序填列，列明具体年月日、凭证号；"]
["2.“项目名称”：先根据各地公告的土地增值税扣除项目金额标准的备注说明，对扣除项目进行划分，再选择对应的项目名称进行填列；"]
["3.“可抵扣的增值税进项税额”=允许在销项税额中计算抵扣的增值税进项税额；"]
["4.“计入扣除项目金额”=“实际付款金额”-“可抵扣的增值税进项税额”；"]
["5.“本期清算分摊比例”：分期开发项目或者同时开发多个项目的，按照受益对象，采用合理的分配方法，分摊共同的成本费用，将分摊比例填列入本列，本项目单独开发的，分摊比例为1；"]
["6.“归集到清算项目扣除金额”=“计入扣除项目金额”*“本期清算分摊比例”；"]
["7.“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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[]
["基础设施费明细表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日",{"$nulls":10},"单位：元（列至角分）"]
["序号","项目名称","凭证号","内容摘要","收款方","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注"]
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["填表说明："]
["1.“凭证号”：按时间顺序填列，列明具体年月日、凭证号；"]
["2.“可抵扣的增值税进项税额”=允许在销项税额中计算抵扣的增值税进项税额；"]
["3.“计入扣除项目金额”=“实际付款金额”-“可抵扣的增值税进项税额”；"]
["4.“本期清算分摊比例”：分期开发项目或者同时开发多个项目的，按照受益对象，采用合理的分配方法，分摊共同的成本费用，将分摊比例填列入本列，本项目单独开发的，分摊比例为1；"]
["5.“归集到清算项目扣除金额”=“计入扣除项目金额”*“本期清算分摊比例”；"]
["6.“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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[]
["公共配套设施费明细表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日",{"$nulls":10},"单位：元（列至角分）"]
["序号","项目名称","凭证号","内容摘要","收款方","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注"]
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["2.“可抵扣的增值税进项税额”=允许在销项税额中计算抵扣的增值税进项税额；"]
["3.“计入扣除项目金额”=“实际付款金额”-“可抵扣的增值税进项税额”；"]
["4.“本期清算分摊比例”：分期开发项目或者同时开发多个项目的，按照受益对象，采用合理的分配方法，分摊共同的成本费用，将分摊比例填列入本列，本项目单独开发的，分摊比例为1；"]
["5.“归集到清算项目扣除金额”=“计入扣除项目金额”*“本期清算分摊比例”；"]
["6.“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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[]
["开发间接费用明细表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日",{"$nulls":10},"单位：元（列至角分）"]
["序号","项目名称","凭证号","内容摘要","收款方","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注"]
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["2.“可抵扣的增值税进项税额”=允许在销项税额中计算抵扣的增值税进项税额；"]
["3.“计入扣除项目金额”=“实际付款金额”-“可抵扣的增值税进项税额”；"]
["4.“本期清算分摊比例”：分期开发项目或者同时开发多个项目的，按照受益对象，采用合理的分配方法，分摊共同的成本费用，将分摊比例填列入本列，本项目单独开发的，分摊比例为1；"]
["5.“归集到清算项目扣除金额”=“计入扣除项目金额”*“本期清算分摊比例”；"]
["6.“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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[]
["利息支出明细表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日"]
["序号","金融机构名称","凭证号","合同编号","借款日期","借款金额","借款期限","年利率","银行同期基准利率","允许列支利息金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","备注"]
{"$rows_empty":10}
["填表说明："]
["1.“凭证号”：按时间顺序填列，列明具体年月日、凭证号；"]
["2.“可抵扣的增值税进项税额”=允许在销项税额中计算抵扣的增值税进项税额；"]
["3.“计入扣除项目金额”=“允许列支利息金额”-“可抵扣的增值税进项税额”；"]
["4.“本期清算分摊比例”：分期开发项目或者同时开发多个项目的，按照受益对象，采用合理的分配方法，分摊共同的成本费用，将分摊比例填列入本列，本项目单独开发的，分摊比例为1；"]
["5.“归集到清算项目扣除金额”=“计入扣除项目金额”*“本期清算分摊比例”；"]
["6.“成本对象类型”：能直接归集的成本，填列所属房产类型；不能直接归集的共同成本，填列“共同成本”。"]

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[14]
["与转让房地产有关的税费明细申报表"]
["纳税人名称（盖章）："]
["纳税人识别号："]
["填表日期： 　年　 月　 日"]
["单位：元（列至角分）"]
["税费起止日期（起）",null,"   年  月  日","税费起止日期（止）","   年  月  日"]
["行次","税种","分类","按清算项目准确计算实际缴纳税款金额","按该清算项目预缴增值税时实际缴纳税款金额","备注"]
[1,"营业税","普通住宅"]
[2,null,"非普通住宅"]
[3,null,"其他类型房地产"]
[4,"本项合计"]
[5,"城市维护建设税","普通住宅"]
[6,null,"非普通住宅"]
[7,null,"其他类型房地产"]
[8,"本项合计"]
[9,"教育费附加","普通住宅"]
[10,null,"非普通住宅"]
[11,null,"其他类型房地产"]
[12,"本项合计"]
[13,"地方教育附加","普通住宅"]
[14,null,"非普通住宅"]
[15,null,"其他类型房地产"]
[16,"本项合计"]
[17,"印花税","普通住宅"]
[18,null,"非普通住宅"]
[19,null,"其他类型房地产"]
[20,"本项合计"]
[21,"预征土地增值税","普通住宅"]
[22,null,"非普通住宅"]
[23,null,"其他类型房地产"]
[24,"本项合计"]
["填表说明："]
["1.营改增后，房地产开发企业实际缴纳的城建税、教育费附加、地方教育附加，凡能够按清算项目准确计算的，允许据实扣除，填列“按清算项目准确计算实际缴纳税款金额”；凡不能按清算项目准确计算的，则按该清算项目预缴增值税时实际缴纳的城建税、教育费附加、地方教育附加扣除，填列“按该清算项目预缴增值税时实际缴纳税款金额”；"]
["2.房地产开发企业实际缴纳的营业税、印花税、预征土地增值税，填列“按清算项目准确计算实际缴纳税款金额”。"]

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