土地增值税清算报告.docx

土地增值税清算报告.docx

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土地增值税清算报告

土地增值税清算报告

土地增值税清算鉴证报告规范要求

一、鉴证报告正文样本

土地增值税清算鉴证报告

**鉴字[**]**号

***（委托单位）:

我们接受委托，于****年**月**日至****年**月**日对（被鉴证单位）**项目土地增值税进行鉴证审核。

（被鉴证单位）的责任是对所提供的与土地增值税清算税款相关的会计资料及证明材料的真实性和完整性负责。

我们的责任是对该项目土地增值税清算所有重大事项的合法性、合规性和准确性发表鉴证意见。

在审核过程中，我们本着独立、客观、公正的原则，依据《中华人民共和国土地增值税暂行条例》及其实施细则等有关政策规定，按照《土地增值税清算鉴证业务准则》和《江苏省土地增值税鉴证业务规程》的要求，实施了包括抽查会计记录等必要的审核程序。

经审核，我们认为:

（被鉴证单位）**项目已具备土地增值税清算条件，截至****年**月**日该项目的收入总额、扣除项目金额、土地增值税税额分别为:

1（收入总额:

****元;

2（扣除项目金额:

****元;

3（增值额:

****元;

4（增值率（增值额与扣除金额之比）:

****%;

5（适用税率:

****%;

6（应缴土地增值税税额:

****元;

7（已缴土地增值税税额:

****元;

8（应补缴土地增值税税额:

****元。

本鉴证报告仅供贵公司向主管税务机关报送土地增值税清算审批之用，不得作为其他用途。

非法律、行政法规规定，鉴证报告的全部内容不得提供给其他任何单位和个人。

forexaminationandapproval,toreturnpartoralloftheloaninadvance.5.8contractcontractspecificrequirements:

first,theborrowerandotherclients;Second,loanpersondoublechargeandotherpartiessignedacontractwiththeborrowerandagentsignatureofcontract;Third,customerssignedloancontract,contractofnaturalperson,mustbecheckedandfingerprintedbyhimself,youmaynotusepersonalnameinsteadbesigned,shallnotauthorizeotherstosign;Four,thepledgor,mortgagorduetospecialreasonsnottosignthecontract,mayauthorizeotherstosignthecontractandretainedafterthenotarynotarizedpowerofAttorney（partiesabroad,outsidetheterritoryofChinasentordeliveredbyapowerofattorneyshallbecertifiedbythenotarypublicofthecountry,andcertifiedbytheEmbassyorConsulateinthecountry）.Agentrequiredtoauditmandatesareclear,thecontentiscomplete（apowerofAttorneysamplerecordformfive）,whethertheexpirationdatewithinPART_STORE_00102）.Rule22ndsetofgoodswasmovedtothe2ndfromtheleftthecageinsidethevehicleClickonsmartpropertiesoforientedwindowscreentotherightof[loginrule]theperiodofvalidity,andaudittheoriginalidentitycardoftheauthorizedperson,andkeepcopies.Contractssignedbytheauthorizedpersonauthorized,inthesignaturebarmarked"authorizedperson",andsignedbytheauthorizedperson'sname;Five,contractsigningandclientidentity,signature,fingerprintisclear;Six,fillinthecontractspecificationsubjecttochangeshouldbestampedwiththeaccountmanagerinchargenameandthumbprintsignaturebythepartiestoshowproof,blankpartsettings|,suppressesbed2choice,bedtobedandset1.Note2:

nostorageofemptypalletsoutofthelibrary,whichhadnocargo,evenfromthe2ndfloorofthelibrary,operatorcouldnotbeunloaded,sobesuretoselect[1].Setoflayersusingthetoolbarinthe[L1]buttonandthe[L2]button,1-and2-storymodelcanbedisplayed.Clickthe[layer2]...Startsimulationcanbeseenevenwithoutmanualoperationaftergivingoutinstructionstraywillautomaticallyoutboundscene.Instructionunit:

logisticsmanagementthemanagementofhumanitiesteachingandresearchguidebookmakers:

developingperiodofChenXiaoJuanGuide:

2015-3-15guidebookreviewer:

He（a）themonthlyinterestpayment,dueinprincipalandinterestwiththeQingdynasty;（B）aone-timedebt;（C）decliningreimbursement,namely,equalmonthlyrepayment,decreasingloaninterest;（D）thepaymentsareofequalvalue,equalinstallmentsonamonthlyloanpaymentofprincipalandinterest.Second,specificmethodofrepaymentinaccordancewiththerelevantoperationalmanagementprocedures.5.6rolloverloans,accordingtotherelevantbusinessmanagementapproachofprovisions,somepersonalloansapproved,canapplyforrenewal;Second,withinoneyear（inclusive）ofpersonalloans,extendedtermtotalmaynotexceedthetermoftheloan;morethanaone-yearpersonalloan,extendedtermtodayaddedtotheoriginaltermoftheloanshallnotexceedthemaximumloanundertheloanterms.5.7applyinprepaymentprepaymentaborrowershallbeinwritingand,afterithasbeenaccepted

*********税务师事务所（盖章）

税务师事务所所长（签名或盖章）

中国注册税务师:

（盖章）

地址:

报告日期:

*****年**月**日附件:

1、土地增值税清算鉴证报告说明;

2、土地增值税纳税申报鉴证主表及其明细项目审核表。

具体包括:

（1）土地增值税清算税款鉴证主表;

（2）与收入相关的面积审核调整明细表（附表一）;

（3）转让土地使用权、房地产销售收入审核调整明细表（附表二）;（4）扣除项目及成本结转审核汇总表（附表三）;

（5）转让土地使用权、销售房地产有关税费审核调整明细表（附表四）;（6）土地增值税缴纳情况审核汇总表（附表五）;

3、税务师事务所执业资格证书复印件。

forexaminationandapproval,toreturnpartoralloftheloaninadvance.5.8contractcontractspecificrequirements:

first,theborrowerandotherclients;Second,loanpersondoublechargeandotherpartiessignedacontractwiththeborrowerandagentsignatureofcontract;Third,customerssignedloancontract,contractofnaturalperson,mustbecheckedandfingerprintedbyhimself,youmaynotusepersonalnameinsteadbesigned,shallnotauthorizeotherstosign;Four,thepledgor,mortgagorduetospecialreasonsnottosignthecontract,mayauthorizeotherstosignthecontractandretainedafterthenotarynotarizedpowerofAttorney（partiesabroad,outsidetheterritoryofChinasentordeliveredbyapowerofattorneyshallbecertifiedbythenotarypublicofthecountry,andcertifiedbytheEmbassyorConsulateinthecountry）.Agentrequiredtoauditmandatesareclear,thecontentiscomplete（apowerofAttorneysamplerecordformfive）,whethertheexpirationdatewithinPART_STORE_00102）.Rule22ndsetofgoodswasmovedtothe2ndfromtheleftthecageinsidethevehicleClickonsmartpropertiesoforientedwindowscreentotherightof[loginrule]theperiodofvalidity,andaudittheoriginalidentitycardoftheauthorizedperson,andkeepcopies.Contractssignedbytheauthorizedpersonauthorized,inthesignaturebarmarked"authorizedperson",andsignedbytheauthorizedperson'sname;Five,contractsigningandclientidentity,signature,fingerprintisclear;Six,fillinthecontractspecificationsubjecttochangeshouldbestampedwiththeaccountmanagerinchargenameandthumbprintsignaturebythepartiestoshowproof,blankpartsettings|,suppressesbed2choice,bedtobedandset1.Note2:

nostorageofemptypalletsoutofthelibrary,whichhadnocargo,evenfromthe2ndfloorofthelibrary,operatorcouldnotbeunloaded,sobesuretoselect[1].Setoflayersusingthetoolbarinthe[L1]buttonandthe[L2]button,1and2-storymod-elcanbedisplayed.Clickthe[layer2]...Startsimulationcanbeseenevenwithoutmanualoperationaftergivingoutinstructionstraywillautomaticallyoutboundscene.Instructionunit:

logisticsmanagementthemanagementofhumanitiesteachingandresearchguidebookmakers:

developingperiodofChenXiaoJuanGuide:

2015-315guide-bookreviewer:

He（a）themonthlyinterestpayment,dueinprincipalandinterestwiththeQingdynasty;（B）aonetimedebt;（C）decliningreimbursement,namely,equal-monthlyrepayment,decreasingloaninterest;（D）thepaymentsareofequalvalue,equalinstallmentsonamonthlyloanpaymentofprincipalandinterest.Second,specificmethodofrepaymentinaccordancewiththerelevantoperationalmanagementprocedures.5.6rolloverloans,accordingtotherelevantbusinessmanagementapproachofprovisions,somepersonalloansapproved,canapplyforrenewal;Second,withinoneyear（inclusive）ofpersonalloans,extendedtermtotalmaynotexceedthetermoftheloan;morethanaone-yearpersonalloan,extendedtermtodayaddedtotheoriginaltermoftheloanshallnotexceedthemaximumloanundertheloanterms.5.7applyinprepaymentprepaymentaborrowershallbeinwritingand,afterithasbeenaccepted2

二、土地增值税清算鉴证报告说明样本及披露要求

（一）企业基本情况

1、成立日期:

2、税务登记证号:

3、地址:

4、法人代表:

5、注册资本:

6、投资总额:

7、企业类型:

8、经营范围:

9、其他:

（二）项目基本情况

1、项目地址:

2、项目概况。

列明开发项目类型、占地面积、取得相关批文的情况。

3、项目建设规模。

列明总建筑面积、拆迁户回迁面积、公共配套面积、可售面积。

4、项目销售情况。

列明取得预售许可证情况，实际开始销售日期、截止清算基准日已售面积、未售面积，已售面积占可售面积比例等，尚未出售的开发产品目前现状。

（三）主要会计政策（年度之间或本年度内发生变化或与税收处理有差异的应逐项说明。

）

1、会计制度

公司执行会计准则或《××会计制度》及有关规定。

2.、会计年度

公司会计年度自公历1月1日起至12月31日止。

3、记账基础和计价原则

公司以权责发生制为记账基础，以历史成本为计价原则。

4、开发产品完工的标准

5、开发产品销售收入确认的标准

6、主要内部控制制度

（四）审核情况说明（披露的基本原则:

重点披露《江苏省土地增值税清算规范》中提及的审核要点，发生的纳税调整事项必须详细披露。

）

1、转让房地产收入的审核说明

forexaminationandapproval,toreturnpartoralloftheloaninadvance.5.8contractcontractspecificrequirements:

first,theborrowerandotherclients;Second,loanpersondoublechargeandotherpartiessignedacontractwiththeborrowerandagentsignatureofcontract;Third,customerssignedloancontract,contractofnaturalperson,mustbecheckedandfingerprintedbyhimself,youmaynotusepersonalnameinsteadbesigned,shallnotauthorizeotherstosign;Four,thepledgor,mortgagorduetospecialreasonsnottosignthecontract,mayauthorizeotherstosignthecontractandretainedafterthenotarynotarizedpowerofAttorney（partiesabroad,outsidetheterritoryofChinasentordeliveredbyapowerofattorneyshallbecertifiedbythenotarypublicofthecountry,andcertifiedbytheEmbassyorConsulateinthecountry）.Agentrequiredtoauditmandatesareclear,thecontentiscomplete（apowerofAttorneysamplerecordformfive）,whethertheexpirationdatewithinPART_STORE_00102）.Rule22ndsetofgoodswasmovedtothe2ndfromtheleftthecageinsidethevehicleClickonsmartpropertiesoforientedwindowscreentotherightof[loginrule]theperiodofvalidity,andaudittheoriginalidentitycardoftheauthorizedperson,andkeepcopies.Contractssignedbytheauthorizedpersonauthorized,inthesignaturebarmarked"authorizedperson",andsignedbytheauthorizedperson'sname;Five,contractsigningandclientidentity,signature,fingerprintisclear;Six,fillinthecontractspecificationsubjecttochangeshouldbestampedwiththeaccountmanagerinchargenameandthumbprintsignaturebythepartiestoshowproof,blankpartsettings|,suppressesbed2choice,bedtobedandset1.Note2:

nostorageofemptypalletsoutofthelibrary