1. Compensation for land requisition and demolition:

Land acquisition fee, transfer fee, farmland occupation tax, labor resettlement fee, net compensation expenditure for removal of above-ground and underground attachments, and resettlement housing expenditure.

2. Pre-project cost:

Planning, design, project feasibility study, hydrology, geology, survey, surveying and mapping, "three links and one leveling" and other expenditures.

Construction and installation costs:

Construction and installation fees paid to the contractor through outsourcing, and construction and installation fees generated by self-employment.

3. Infrastructure cost:

Development of roads, water supply, power supply, gas supply, sewage discharge, flood discharge, communication, lighting, sanitation, greening and other engineering expenditures in the community.

4, public facilities fee:

Expenditure on the development of community supporting facilities that cannot be transferred with compensation.

5. Indirect costs of development:

The expenses incurred in directly organizing and managing development projects include wages, welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses, amortization of swing space, etc.

Second, the period cost.

1) Sales expenses:

Before the sale of real estate, the decoration and repair expenses, product storage expenses, utilities, heating expenses, advertising expenses, exhibition expenses, as well as the wages, welfare expenses and business expenses of the employees of the sales organization specially established for selling the products of this enterprise.

2) Management expenses:

Management expenses incurred by the enterprise administration department (headquarters) for organizing and managing real estate development and business activities. Including wages, welfare expenses, trade union funds, employee education expenses, labor insurance premiums, unemployment insurance premiums, property taxes, vehicle and vessel use taxes, stamp duty, land use taxes, technology development fees, intangible assets promotion, deferred assets amortization, business entertainment expenses, bad debt losses, etc.

Tax tips for housing supporting fees:

According to the law and most purchase contracts, the payment of public maintenance funds, deed tax and other fees cannot be used as a prerequisite for developers to deliver houses.

1. Deed tax Deed tax is the tax paid by the owner to the state when obtaining the real estate license. Payment time: deed tax can only be paid at the time of transfer. Special note: Except for the tax authorities, no unit has the right to levy. Implementation: the owner does not need to pay deed tax to the developer when he moves in, but can go directly to the tax bureau to apply for the real estate license.

2. Public Maintenance Fund This fund is different from the property management fee. It is only used for overhaul, renewal and transformation of residential * * * parts and * * * facilities and equipment after the warranty period expires. Tax rate: 2% of the transaction price of the house. Special note: No developer or property company has the right to collect or collect overhaul fund. This money should be given to the community office. If you give overhaul fund to the developer, you probably won't get it back.

3. The principle of collecting area mapping fees is "whoever entrusts it pays". The purchase contract has stipulated the developer's obligation to provide area measurement data to the buyers, so the expenses should be paid by the developer.

4. One-year property fee, property management fee and water and electricity deposit: It is not illegal for ordinary communities to pay property fees for less than one year. Property management service charges should be clearly marked, and the charging items and standards and charging methods should be announced in the business premises or charging places.

5. The owner of the property agency fee has the right to choose to handle the title certificate by himself, and the developer has no right to forcibly charge the owner. The most detailed precautions: you can look at it yourself, and there are some other problems.

Extended data:

First, the subjects included in the municipal supporting fees of real estate enterprises:

Municipal supporting fees refer to the fees collected by the government for the construction, maintenance and management of urban roads, bridges and culverts, water supply, drainage, flood control, road lighting, public transportation, city appearance and sanitation, city gas, landscaping, garbage disposal, fire-fighting facilities, natural gas, central heating and other municipal public facilities (including ancillary facilities), which is a supplement to municipal infrastructure construction funds.

Real estate development enterprises are included in the subject of "500 1 development cost".

Infrastructure supporting fee is the fee charged by the government to the construction unit, which is generally based on the area newly built, expanded and rebuilt, and the price per square meter varies from place to place.

Real estate enterprises, the cost is included in the development cost.

There is no requirement for the setting of secondary detailed accounts, which can be set according to the needs of company accounting.

Second, the deed tax paid by the municipal supporting fees of real estate enterprises:

For the transfer by agreement, the deed tax in taxable value is the transaction price, including the land leasing fee, land compensation fee, resettlement fee, compensation fee for ground attachments and young crops, demolition compensation fee, municipal construction supporting fee and other monetary, physical, intangible assets and other economic benefits that should be paid by the undertaker.

If it is sold by competitive bidding, the deed tax in the taxable value shall be determined as the auction transaction price, including land transfer fees, municipal construction supporting fees and various compensation fees.

The development land obtained by real estate development enterprises through the "bidding, auction and hanging" procedure should generally be net land, that is, government departments will generally sell it net. The total transaction price of net land transfer includes all the fees receivable by relevant government departments, that is, it includes both the fees charged by the land department and the fees charged by the urban planning department and the construction supervision department.

Such as land transfer fees, land compensation fees, resettlement fees, ground attachments and young crops compensation fees, demolition compensation fees and municipal construction supporting fees. Should be used as the tax basis for deed tax. Therefore, under normal circumstances, the transaction price is the basis for "bidding, auction and hanging" to transfer the land deed tax.

However, in practice, individual local government departments are not net. Only according to the current situation of the land (the land is not flat), the "bidding, auction and hanging" will be carried out. At this time, the transaction price of real estate development enterprises at the time of signing the contract only includes the fees charged by the land department, but does not include the fees charged by the urban planning department and the construction supervision department, such as municipal construction supporting fees. This fee will only occur after the land certificate is processed.

Therefore, the municipal construction supporting fees paid by the land transferee of the real estate company should constitute the tax basis for paying the deed tax according to law.

References:

Baidu encyclopedia-housing matching fee