企业所得税热点问题即问即答（第三十二期）
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2023
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企业所得税热点问题
你身边的答疑小助手已上线
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2023
热点问答（三十二）
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房地产开发企业按预收账款预征的土地增值税，未实行清算前，是否可以在企业所得税税前扣除？
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http://file.tax100.com/o/202303/24/644_1679652978433.png?width=240&size=84783《国家税务总局关于印发房地产开发经营业务企业所得税处理办法的通知》（国税发〔2009〕31号）第十二条规定，企业发生的期间费用、已销开发产品计税成本、营业税金及附加、土地增值税准予当期按规定扣除。根据上述规定，房地产开发企业在项目清算前，按转让房地产取得的预收账款预征的土地增值税，属于房地产企业发生的税金。预征的土地增值税可在预缴年度税前扣除。
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（来源：石嘴山税务）
编辑：王芳 | 责编：吕冬梅 | 审核：杨凯
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