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["附件"]
[null,"土地增值税清算申报底稿"]
[]
[null,"目  录",null,"格式要求"]
[null,1,"土地增值税清算申报资料清单"]
[null,2,"工程造价佐证资料清单"]
[null,3,"基本情况信息表","需填列"]
[null,4,"成本分配比例表","需填列"]
[null,5,"基础数据采集表","需填列"]
[null,6,"工程造价比对表","依公式生成"]
[null,7,"土地增值税清算纳税申报表","依公式生成"]
[null,8,"与收入和成本相关的面积明细申报表","需填列"]
[null,9,"销售收入汇总申报表","需填列"]
[null,10,"销售收入明细申报表","需填列"]
[null,11,"扣除项目汇总申报表","依公式生成"]
[null,12,"取得土地使用权所支付的金额明细申报表","需填列"]
[null,13,"土地征用及拆迁补偿费明细申报表","需填列"]
[null,14,"前期工程费明细申报表","需填列"]
[null,15,"建筑安装工程费明细申报表","需填列"]
[null,16,"基础设施费明细申报表","需填列"]
[null,17,"公共配套设施费明细申报表","需填列"]
[null,18,"开发间接费用明细申报表","需填列"]
[null,19,"利息支出明细申报表","需填列"]
[null,20,"与转让房地产有关的税金汇总表","需填列"]
[null,21,"与转让房地产有关的税金缴纳明细表","需填列"]
[null,22,"纳税人申报中间表","依公式生成"]
[null,23,"关联方及其交易情况","需填列"]

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[]
["表1  土地增值税清算申报资料清单"]
["（     有限公司    项目）"]
[]
["资料名称","报送说明","资料所属册数","页码","备注"]
["一、表格类"]
["土地增值税清算底稿","《取得土地使用权所支付的金额明细表》、《土地征用及拆迁补偿费明细表》、《前期工程费明细表》、《建筑安装工程费明细表》、《基础设施费明细表》、《公共配套设费用明细表》、《开发间接费用明细表》按下列顺序依次归集成本明细：收款人、合同、凭证日期。即，成本明细，先按收款人排序；对同一收款人的明细，再按合同签定时间先后排序；对同一合同的明细，最后按对应的记账凭证时间先后排序。各成本明细表“备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）”列，应如实填报，不能留空。如，除支付凭证外，其他资料均已提供，则在该列填写“有合同、有结算、有记账凭证、有合法扣除凭证、无支付凭证”。"]
["二、基本资料类"]
["（一）公司基本情况："]
["1.公司营业执照副本、税务登记证副本；\n2.公司设立工商登记申请表、涉及土地或不动产投资入股的工商变更登记申请表；\n3.法定代表人身份证件；\n4.公司章程(设立、变更)；\n5.房地产开发资质证书。"]
["（二）房地产项目证件："]
["1.取得土地、立项与规划环节\n（1）土地权属证书、出让（转让）合同或其它相关资料；\n（2）立项批准或备案文件；\n（3）建设用地规划许可证，建设工程规划许可证，方案设计审查（修建性详细规划），总平面图。\n2.项目工程施工环节\n（1）建筑工程施工许可证；\n（2）招标的项目需提供中标通知书。\n3.销售（预售）商品房环节\n（1）销售（预售）许可证。\n4.项目竣工验收备案环节\n（1）政府主管部门出具的规划、人防、竣工综合验收等备案资料。\n5.取得房地产权属证明环节\n（1）房屋测量成果资料（项目建筑面积实测表，包含地上、地下的实测报告）；\n（2）初始产权登记资料（商品房产权权属证明书）。","1.按取得土地、立项与规划环节、项目工程施工环节、销售（预售）商品房环节、项目竣工验收备案环节、取得房地产权属证明环节顺序整理成电子版资料（PDF格式，需加目录和页码），形成纸质胶装版资料，确保电子版及纸质版顺序一致；\n2.测绘报告另需报送Excel版电子资料；如总平面图较大，不宜直接与其它证照一并胶装成册的，可另行提供。"]
["(三)销售资料："]
["1.公司管理层制定的不同时期的销售政策文件。","按时间顺序整理成电子版资料（PDF格式，需加目录和页码），形成纸质胶装版资料，确保电子版及纸质版顺序一致。"]
["2.商品房买卖合同：按6层以下、7层-11层、12层-17层、18层-22层、23层以上，提供不同类型房地产不同楼层不同户型、不同朝向的产品类型的销售合同；销售合同须附上关于装修标准的合同附件。"]
["3.销售精装房的，必须提供按销售合同约定精装修标准的业主验收确认家具、电器清单。"]
["三、成本凭证类："]
["1.取得土地使用权相关资料：","凭证类资料，包括合同、结算书（含完整的结算报告内容不仅限于结算单）、记账凭证、发票、付款凭证。\n1.《取得土地使用权所支付的金额》、《土地征用及拆迁补偿费》、《前期工程费明细表》、《建筑安装工程费明细表》 、《基础设施费明细表》、《公共配套设费用》、《开发间接费用》对应资料分项目整理成册。其中， 将《建筑安装工程费明细表》 、《基础设施费明细表》、《公共配套设施费明细表》成本明细拆分成桩基础、天然基础、基坑支护工程、地下室工程、地上建筑工程、高档外立面、户内装修、防火门工程、燃气工程、室外小区道路、供水工程、供电工程、高低压配电房、室外给排水管网工程、一体化中水处理站、园林绿化、室外配套工程、围墙工程、公共配套设施用房，以及其他前期、建安、基础工程成本，需对应以上明细分类整理资料。\n2.在以上明细分类的基础上，先依次按收款人、合同、凭证日期顺序整理成电子版资料（PDF格式，需加目录，目录为对应的明细表，再将电子版资料打印，形成纸质胶装版资料，确保电子版及纸质版顺序一致。结算书应附在合同后面，如企业执行某份合同时，无结算书，应在“备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）”列，填列“有合同、无结算、有记账凭证、有合法扣除凭证、有支付凭证”。如结算书内容庞大，不宜直接附后与合同、凭证等一并胶装成册的，可在合同后附一页“详见结算书（一）、（二）......”，上述结算书独立胶装成册，同时提供电子版及纸质胶装版。"]
["按取得方式提供合同及补充协议等相关资料；涉及超容积率补缴地价款的，提供相关部门要求补缴地价款的通知。"]
["2.前期工程费用相关资料："]
["规划设计、地质勘察、环评、三通一平（或七同一平）支出，提供设计合同及设计成果、勘察合同及成果、环评合同、三通一平（或七同一平）施工合同及结算结果。"]
["3.建筑安装费用相关资料："]
["(1)主体室内外建筑工程总包（包工包料）的，提供总包合同（包含补充协议）及甲乙双方确认的总包工程结算报告；"]
["(2)主体室内外建筑工程总包（包工不包料）的，提供总包合同（包含补充协议）及甲乙双方确认的总包工程结算报告；提供甲乙双方确认的工程结算中的甲供材料清单；"]
["(3)主体室内外建筑工程总包，但总包方自行施工主体框架建筑工程外，其他分项、分部建筑工程由甲方分包的，提供甲方与总包、总包与各分包方签订的总包、分包合同，工程由总包与甲方结算的，提供总包与甲方确认的结算报告；由总包、分包方分别与甲方结算的，提供总包、分包方分别与甲方确认的结算报告；"]
["(4)涉及工程变更签证的，提供双方确认的签证清单；"]
["(5)涉及工程结算或付款纠纷诉讼司法部门的，提供司法部门最终判决（裁定）书；"]
["(6)涉及室内装修装饰（简装）的开发产品，提供室内装修装饰合同及甲乙双方确认的装修验收清单；"]
["(7)涉及室内装修装饰（精装）的开发产品，提供室内装修装饰合同及甲乙双方确认的装修验收清单，清单涉及家具)电器的，请标明家具、电器品牌；"]
["(8)提供主体安装工程总包、分包合同及安装工程结算报告。"]
["4.基础设施费用相关资料："]
["（1)开发小区内道路、园林、绿化、供水、供电、供气、消防、排污、排水、安防、通讯官网等工程合同及工程结算报告；"]
["（2)相关部门的消防工程验收报告。"]
["5.公共配套设施费相关资料："]
["(1)单独报建的小区车库、会所、物业用房、健身房、泳池等配套设施建造工程，提供建造施工合同及工程结算报告；"]
["(2)涉及规划报建时明确，必须建造且无偿移交政府有关部门的公共配套设施，提供政府有关部门签收的设施清单；"]
["(3)对于产权属全体业主共有的公共配套设施，如销售合同中对该事项有说明，提供销售合同；如销售合同未说明，请提供相关证明材料；"]
["(4)产权证办在开发商名下的负一层的停车位（库），开发商根据规定不能销售的，提供相关部门盖章确认配套设施不能出售的证明。"]
["6.开发间接费用相关资料："]
["（1）公司管理层设立项目部的批复文件（包括项目部人员的定岗、定责、定薪相关规定）；"]
["（2）项目部人员的花名册、社保及保险缴纳凭证；"]
["（3）工资、折旧费等类似的明细科目，如果某时段的每月内容及金额相同的，可以只提供相同类第一次的记账凭证及原始凭据。其中计提的工资应提供相应的工资发放表，计提的折旧费应提供折旧计算表；"]
["（4）项目开发期间向金融机构借款的，提供与金融机构的借款协议、商业银行同期同类贷款利率证明、利息结算发票等相关资料。向除商业银行以外的金融机构贷款的，需提供金融机构资质证明。"]
["7.与转让房地产有关的税金"]
["营业税、增值税、城建税、教育费附加（含地方教育费附加）、土地增值税明细账电子版及纸质版。","分税种按时间顺序整理成电子版资料（PDF格式，需加目录和页码），形成纸质胶装版资料，确保电子版及纸质版顺序一致。"]
["四、聘请中介机构进行土地增值税清算鉴证的，需提供土地增值税清算鉴证报告及工作底稿电子版，中介机构必须按上述申报资料明细作为鉴证报告的附件，中介机构的鉴证报告底稿必须按上述资料相关内容完整记录鉴证过程；鉴证报告要披露开发成本的鉴证依据、归集范围、分配依据等。"]
["五、提供资料格式"]
["凡某项工程结算项目建安造价高于《海南省房地产项目工程造价参考指标》的，企业应提交说明造价合理性的书面报告，提交相关造价佐证资料（详见造价佐证资料清单），包括但不限于工程施工图、竣工图、工程量清单、材料苗木清单（总平面乔灌木配置图）及按国家有关规定、程序、手续进行工程结算、工程监理等方面的资料。"]
["所有清算资料，应同时报送电子版（PDF格式，需加目录和页码）及纸质胶装版，且须注明“此复印件由我单位提供，与原件一致”并每页加盖公章和每册盖骑缝章。"]

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[]
["表2 工程造价佐证资料清单"]
[]
["项 目","资  料  名  称","单位","数量"]
["所有指标","各工程造价超指标情况说明"]
[null,"与工程相关的“发包方通知、指令、会议纪要、往来函件、工程洽商记录”等"]
[null,"其它影响工程造价、工期等佐证资料"]
[null,"开工报告或开工令"]
[null,"竣工报告或完工验收单"]
[null,"资料报送承诺书"]
["桩基础","项目地质勘查报告"]
[null,"桩基础平面布置图"]
[null,"桩检测报告"]
[null,"打桩记录"]
[null,"有效桩基础（设计、施工）合同（含专用条款）"]
[null,"有效的专项施工方案（监理及业主方审核同意并签署盖章）"]
[null,"桩基础有效的设计变更单、监理签证、工程洽商记录、工程联系单、工程变更备案表（或政府同意变更的相关批复文件）"]
[null,"承包方和监理按规定签字认可的桩基础施工图纸（其中：建施图        张，结施图        张，其它图纸        张）"]
[null,"承包方和监理按规定签字认可的桩基础竣工图纸（其中：建施图        张，结施图        张，其它图纸        张）"]
[null,"桩基础结算书（包括分部分项清单计价表、综合单价分析表、主要材料设备价格表、措施项目清单与计价表及工程量计算资料、工程量增减计算资料、材料差价计算书等，结算材料需含有效签章）"]
[null,"桩基础甲供材采购合同【如有】"]
[null,"桩基础甲供材收货验收签收单【如有】"]
[null,"开工报告或开工令"]
[null,"竣工报告或完工验收单"]
["楼宇建筑工程","有效建筑工程施工合同（含专用条款）"]
[null,"有效的施工组织设计（监理及业主方审核同意并签署盖章）或专项施工方案（监理及业主方审核同意并签署盖章）"]
[null,"主体工程招投标相关文件及预算报告"]
[null,"建筑工程结算书（包括分部分项清单计价表、综合单价分析表、主要材料设备价格表、措施项目清单与计价表及工程量计算资料、工程量增减计算资料、材料差价计算书等，结算材料需含审定签署表及有效签章）\n工程结算书（全套计价文件【定额计价或清单计价或市场价计价】，工程量计算底稿、材料设备认质认价单、结算审定签署表）"]
[null,"建安工程有效的设计变更单、监理签证、工程洽商记录、工程联系单、工程变更备案表（或政府同意变更的相关批复文件）"]
[null,"承包方和监理按规定签字认可的建安工程施工图纸（其中：建施图          张，结施图           张，装修图            张，安装图            张，其它图纸           张）"]
[null,"承包方和监理按规定签字认可的建安工程竣工图纸（其中：建施图        张，结施图        张，其它图纸        张）"]
[null,"建安工程项目甲供材采购合同【如有】"]
[null,"建安工程项目甲供材收货验收签收单【如有】"]
[null,"开工报告或开工令"]
[null,"竣工报告或完工验收单"]
["户内装修","有效户内装修工程施工合同"]
[null,"有效的专项施工方案（监理及业主方审核同意并签署盖章）"]
[null,"户内装修不动产范围清单（具体房号或商铺所在地址）"]
[null,"承包方和监理按规定签字认可的户内装修工程施工图纸（其中：建施图          张，结施图           张，装修图            张，安装图            张，其它图纸           张）"]
[null,"承包方和监理按规定签字认可的户内装修竣工图纸（其中：建施图          张，结施图           张，装修图            张，安装图            张，其它图纸           张）"]
[null,"施工单位报送的装修工程结算书（包括分部分项清单计价表、综合单价分析表、主要材料设备价格表、措施项目清单与计价表及工程量计算资料、工程量增减计算资料、材料差价计算书等，结算材料需含有效签章）\n工程结算书（全套计价文件【定额计价或清单计价或市场价计价】，工程量计算底稿、材料设备认质认价单、结算审定签署表）"]
[null,"装修工程有效的设计变更单、监理签证、工程洽商记录、工程联系单、工程变更备案表（或政府同意变更的相关批复文件）"]
[null,"户内装修工程甲供材采购合同【如有】"]
[null,"户内装修工程甲供材收货验收签收单【如有】"]
[null,"开工报告或开工令"]
[null,"竣工报告或完工验收单"]
[null,"户内装修工程效果图"]
["高档外立面","有效高档外立面工程施工合同"]
[null,"有效的专项施工方案（监理及业主方审核同意并签署盖章）"]
[null,"高档外立面工程量测量成果文件"]
[null,"承包方和监理按规定签字认可的高档外立面工程施工图纸（其中：建施图        张，结施图        张，其它图纸        张）"]
[null,"承包方和监理按规定签字认可的高档外立面竣工图纸（其中：建施图        张，结施图        张，其它图纸        张）"]
[null,"施工单位报送的装修工程结算书（包括分部分项清单计价表、综合单价分析表、主要材料设备价格表、措施项目清单与计价表及工程量计算资料、工程量增减计算资料、材料差价计算书等，结算材料需含有效签章）\n工程结算书（全套计价文件【定额计价或清单计价或市场价计价】，工程量计算底稿、材料设备认质认价单、结算审定签署表）"]
[null,"高档外立面工程有效的设计变更单、监理签证、工程洽商记录、工程联系单、工程变更备案表（或政府同意变更的相关批复文件）"]
[null,"高档外立面甲供材采购合同【如有】"]
[null,"高档外立面甲供材收货验收签收单【如有】"]
[null,"开工报告或开工令"]
[null,"竣工报告或完工验收单"]
[null,"高档外立面效果图"]
["园林绿化","苗木甲供材采购合同"]
[null,"苗木甲供材收货验收签收单"]
[null,"有效绿化工程施工合同"]
[null,"有效的专项施工方案（监理及业主方审核同意并签署盖章）"]
[null,"施工单位报送的绿化工程结算书（包括分部分项清单计价表、综合单价分析表、主要材料设备价格表、措施项目清单与计价表及工程量计算资料、工程量增减计算资料、材料差价计算书等，结算材料需含有效签章）\n工程结算书（全套计价文件【定额计价或清单计价或市场价计价】，工程量计算底稿、材料设备认质认价单、结算审定签署表）"]
[null,"绿化工程有效的设计变更单、监理签证、工程洽商记录、工程联系单、工程变更备案表（或政府同意变更的相关批复文件）"]
[null,"承包方和监理按规定签字认可的绿化工程施工图纸"]
[null,"承包方和监理按规定签字认可的绿化工程竣工图纸"]
[null,"绿化工程乔灌木平面配置图"]
[null,"开工报告或开工令"]
[null,"竣工报告或完工验收单"]
["室外小区道路","有效建筑工程施工合同（含专用条款）"]
[null,"有效的专项施工方案（监理及业主方审核同意并签署盖章）"]
[null,"施工单位报送的建筑工程结算书（包括分部分项清单计价表、综合单价分析表、主要材料设备价格表、措施项目清单与计价表及工程量计算资料、工程量增减计算资料、材料差价计算书等，结算材料需含有效签章）\n工程结算书（全套计价文件【定额计价或清单计价或市场价计价】，工程量计算底稿、材料设备认质认价单、结算审定签署表）"]
[null,"建安工程有效的设计变更单、监理签证、工程洽商记录、工程联系单、工程变更备案表（或政府同意变更的相关批复文件）"]
[null,"承包方和监理按规定签字认可的建安工程施工图纸（其中：建施图          张，结施图           张，装修图            张，安装图            张，其它图纸           张）"]
[null,"承包方和监理按规定签字认可的建安工程竣工图纸（其中：建施图          张，结施图           张，装修图            张，安装图            张，其它图纸           张）"]
[null,"建安工程项目甲供材采购合同【如有】"]
[null,"建安工程项目甲供材收货验收签收单【如有】"]
[null,"开工报告或开工令"]
[null,"竣工报告或完工验收单"]
["供电、供水、变配电、燃气工程、电梯工程等","有效承包合同（含专用条款）"]
[null,"有效的专项施工方案（监理及业主方审核同意并签署盖章）【如有】"]
[null,"工程结算书（全套计价文件【市场计价或定额计价或清单计价】，工程量计算底稿、材料设备认质认价单、结算审定签署表）"]
[null,"建安工程有效的设计变更单、监理签证、工程洽商记录、工程联系单、工程变更备案表（或政府同意变更的相关批复文件）"]
[null,"承包方和监理按规定签字认可的施工图纸（其中：建施图          张，结施图           张，装修图            张，安装图            张，其它图纸           张）"]
[null,"承包方和监理按规定签字认可的竣工图纸（其中：建施图          张，结施图           张，装修图            张，安装图            张，其它图纸           张）"]
[null,"建安工程项目甲供材采购合同【如有】"]
[null,"建安工程项目甲供材收货验收签收单【如有】"]
[null,"开工报告或开工令"]
[null,"竣工报告或完工验收单"]
[]
["备注：所有清算资料，应同时报送电子版（PDF格式，需加目录和页码）及纸质胶装版，且须注明“此复印件由我单位提供，与原件一致”并每页加盖公章和每册盖骑缝章。"]

{"sheet":"3.基本情况信息表","index":3,"n_rows":32,"n_cols":11,"rows_kept":32,"merged":[[1,0,1,10],[2,0,2,10],[3,1,3,3],[3,5,3,10],[4,1,4,3],[4,5,4,10],[5,1,5,3],[5,5,5,10],[6,1,6,10],[7,1,7,3],[7,5,7,10],[8,0,10,0],[8,5,8,6],[8,7,8,10],[9,5,9,6],[9,7,9,10],[10,5,10,6],[10,7,10,10],[11,0,13,0],[11,5,11,6],[11,7,11,10],[12,5,12,6],[12,7,12,10],[13,5,13,6],[13,7,13,10],[14,0,16,0],[14,7,14,10],[15,7,15,10],[16,7,16,10],[17,0,19,0],[17,7,17,10],[18,7,18,10],[19,7,19,10],[20,0,22,0],[20,7,20,10],[21,7,21,10],[22,7,22,10],[23,0,25,0],[23,7,23,8],[23,9,23,10],[24,7,24,8],[24,9,24,10],[25,7,25,8],[25,9,25,10],[26,0,28,0]],"flags":["formulas_cached_only"]}
[]
["表3 基本情况信息表"]
["    面积单位：平方米"]
["纳税人名称",{"$nulls":3},"纳税识别号"]
["项目名称",{"$nulls":3},"项目地址"]
["纳税人注册地址",{"$nulls":3},"占地面积（㎡）"]
["土地取得方式"]
["联系人电话",{"$nulls":3},"项目销售起止日期"]
["国有土地使用权证","证号","使用权面积","地类（用途）","座落地","使用权类型",null,"备注"]
[]
[]
["建设用地规划许可证","证号","用地面积","用地项目名称","用地位置","建筑密度",null,"备注"]
[]
[]
["建设工程规划（临时）许可证","证号","建设项目名称","建设位置","建设规模","容积率","绿化率","备注"]
[]
[]
["建筑工程施工许可证","证号","工程名称","施工单位","开工日期","总造价","总面积","层数"]
[]
[]
["房产预售许可证","证件号码","发证时间","土地使用面积","栋号","批准预售面积","房屋结构","层高"]
[]
[]
["建筑工程竣工验收备案证","备案号","备案建筑面积","竣工验收备案日期","工程名称","勘察单位","设计单位","施工单位",null,"监理单位"]
[]
[]
["房地产开发企业资质证书","公司名称","住所","法定代表人","公司类型","资质等级","证书编号","发证时间","发证机关","证书有效期","备注"]
[]
[]
[]
["填表说明："]
["按照清算项目立项报建过程中取得的证件信息填列，如有多条证件信息的，可插行填列。"]

{"sheet":"4.成本分配比例表","index":4,"n_rows":22,"n_cols":7,"rows_kept":22,"merged":[[1,0,1,6],[3,0,4,0],[3,1,4,1],[3,2,3,5],[3,6,4,6],[11,0,12,0],[11,1,12,1],[11,2,12,2]],"flags":["formulas_cached_only"]}
[]
["表4 清算项目成本分配比例表"]
[]
["成本受益对象","是否清算单位","分配依据",{"$nulls":3},"备注"]
[null,null,"占地面积（平方米）","建筑面积（平方米）","工程项目金额","……"]
[]
[]
[]
["合计",null,0,0,0]
["……","……"]
[]
["分配依据","共同成本分摊对象","成本分配代码","清算项目分配数量","受益对象分配数据合计","清算项目分配比例","分配用途说明"]
[{"$nulls":3},"(1)","(2)","(3)=(1)/(2)"]
["占地面积",null,"001"]
["建筑面积",null,"002"]
["其他",null,"003"]
[]
[]
["   ……"]
[]
["填表说明："]
["纳税人分期开发项目或者同时开发多个项目的，或者同一项目中建造不同类型房地产的，应按照受益对象，采用合理的分配方法，分摊共同的成本费用。"]

{"sheet":"5.基础数据采集表","index":5,"n_rows":87,"n_cols":10,"rows_kept":87,"merged":[[1,0,1,9],[3,0,3,8],[4,0,4,2],[4,3,4,8],[5,0,5,2],[5,3,5,8],[6,0,6,2],[6,3,6,8],[7,0,7,2],[7,3,7,7],[7,8,7,9],[8,0,8,2],[8,3,8,7],[9,0,9,2],[9,3,9,7],[9,8,9,9],[10,0,10,2],[10,3,10,7],[10,9,11,9],[11,0,11,2],[11,3,11,7],[12,0,12,2],[12,3,12,7],[12,8,12,9],[14,0,14,9],[15,0,15,2],[15,3,15,5],[15,8,15,9],[16,0,16,2],[16,3,16,5],[16,8,16,9],[17,0,17,2],[17,3,17,5],[17,8,18,9],[18,0,18,2],[18,3,18,5],[19,0,19,2],[19,3,19,5],[19,8,19,9],[20,0,20,2],[20,3,20,5],[20,8,20,9],[22,1,22,2],[22,8,22,9],[23,0,28,0],[23,1,24,1],[23,8,24,8],[23,9,24,9],[25,1,26,1],[25,8,26,8],[25,9,26,9],[27,1,28,1],[27,8,28,8],[27,9,28,9],[30,1,30,2],[30,8,30,9],[31,0,35,0],[31,1,31,2],[31,8,33,8],[31,9,33,9],[32,1,32,2],[33,1,33,2],[34,1,34,2],[35,1,35,2],[37,8,37,9],[38,0,57,0],[38,1,38,2],[40,1,43,1],[40,8,43,8],[40,9,43,9],[44,1,45,1],[44,8,45,8],[44,9,45,9],[46,1,48,1],[46,8,48,8],[46,9,48,9],[49,1,57,1],[49,8,54,8],[49,9,54,9],[55,9,57,9],[59,8,59,9],[60,0,62,0],[60,1,61,1],[60,9,62,9],[62,1,62,2],[64,0,64,2],[64,8,64,9],[65,0,65,2],[66,0,67,1],[68,0,68,2],[69,0,69,2],[71,0,71,9],[72,0,72,2],[72,4,72,5],[72,8,72,9],[73,0,73,2],[73,4,73,5],[73,8,74,9],[74,0,74,2],[74,4,74,5],[76,8,76,9],[77,0,84,0],[77,6,82,6],[77,8,82,8],[77,9,82,9],[86,0,86,9]],"flags":["formulas_cached_only"]}
[]
["表5 基础数据采集表"]
[]
["项目概况",{"$nulls":8},"填表说明"]
["项目/楼盘名称",{"$nulls":8},"以规划报建报批文本为准"]
["项目地区",{"$nulls":8},"填写项目所在地"]
["开发商名称（盖章）"]
["内容",null,null,"数量",{"$nulls":4},"备注"]
["总建筑面积",{"$nulls":7},"企业申报数量按“实测面积报告”面积填列；若未取得，按“规划报建报批文本”面积填列。","单位：平方米。按地上和地下总建筑面积计算。"]
["容积率",{"$nulls":7},"企业申报数量按“规划报建报批文本”填列"]
["项目开工日期",{"$nulls":7},"企业按“建筑工程施工许可证”日期填列","格式：xxxx-xx-xx"]
["项目竣工日期",{"$nulls":7},"企业按“竣工备案证”日期填列；若未取得，按实际竣工日期填列。"]
["项目描述",{"$nulls":7},"企业项目描述按“规划报建报批文本”填列。"]
[]
["楼宇建筑工程基本信息"]
["内容",null,null,"企业申报数量",null,null,"数据来源","资料名称","备注"]
["建筑总面积",{"$nulls":5},"企业申报数量按“实测面积报告”面积填列；若未取得，按“规划报建报批文本”面积填列。",null,"单位：平方米。按地上和地下总建筑面积计算。"]
["楼宇建筑工程开工时间",{"$nulls":5},"企业按“建筑工程施工许可证”日期填列",null,"（必录项）格式：xxxx-xx-xx"]
["楼宇建筑工程竣工时间",{"$nulls":5},"企业按“竣工备案证”日期填列；若未取得，按实际竣工日期填列。"]
["总住户数量",{"$nulls":5},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”面积填列。"]
["总商户数量",{"$nulls":5},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”面积填列。"]
[]
["工程名称","基础工程类别",null,"开工时间","竣工时间","企业申报数量","数据来源","资料名称","备注"]
["基础工程","天然基础","满堂基础",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"按相应建筑面积计算（有地下室的建筑不填此项，使用“地下室工程”填写）。","单位：平方米。"]
[null,null,"独立基础",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,"桩基础","预制管桩",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"1.有做桩基工程的建筑，填写该建筑的总建筑面积（地上和地下总建筑面积）；\n2.若 有两种以上类型桩，可按相应占比综合折算指标，相应占比按其对应的几座平面面积比例计算。","单位：平方米。"]
[null,null,"灌注桩",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,"基坑支护","1层地下室基坑支护",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"有地下室且做了地下室基坑支护工程的建筑，填写对应地下室建筑面积（含人防）。","单位：平方米。"]
[null,null,"2层地下室基坑支护",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[]
["工程名称","地下室类型",null,"开工时间","竣工时间","企业申报数量","数据来源","资料名称","备注"]
["地下室工程","共1层地下室",{"$nulls":4},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"按地下室建筑面积（含人防面积，不含别墅地下室）计算，含天然基础，不含桩基础。","地下室建筑面积。单位：平方米。"]
[null,"共2层地下室",{"$nulls":4},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,"共3层地下室",{"$nulls":4},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,"地下室局部人防工程+",{"$nulls":4},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"有人防工程的，填写地下室人防建筑面积。","单位：平方米。"]
[null,"别墅地下室（独立建设的会所地下室）",{"$nulls":4},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"按别墅地下室建筑面积（含人防面积）计算，含天然基础，不含桩基础。","单位：平方米。"]
[]
["工程名称","建筑类别","建筑明细","开工时间","竣工时间","企业申报数量","数据来源","资料名称","备注"]
["地上建筑工程","商业裙楼",{"$nulls":4},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"  商铺、商业裙楼、商住楼的1-3层的建筑面积。有会所、幼儿园的，相应扣减会所、幼儿园建筑面积。","单位：平方米。"]
[null,"洋房","多层洋房（6层以内）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"  洋房下有会所、幼儿园的，相应扣减会所、幼儿园建筑面积。","单位：平方米。"]
[null,"住宅楼","纯住宅楼小高层（7-11层）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"  按相应建筑面积计算。举例：某栋住宅楼共19层，则该栋塔楼相应建筑面积全部计入“18-22层”栏。住宅楼下有裙楼的，相应扣减裙楼建筑面积；住宅楼下有会所、幼儿园的，相应扣减会所、幼儿园建筑面积。","建筑面积。单位：平方米。"]
[null,null,"纯住宅楼小高层（12-17层）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,null,"纯住宅楼小高层（18-22层）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,null,"纯住宅楼小高层（23层及以上）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,"公寓楼","公寓楼小高层（7-11层）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"  按相应建筑面积计算。举例：某栋公寓楼共13层，则该栋公寓楼楼相应建筑面积全部计入“12-17层”栏。","单位：平方米。"]
[null,null,"公寓楼中高层（12层-17层）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,"别墅","独栋别墅",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"按相应建筑面积计算。","单位：平方米。"]
[null,null,"双拼别墅",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,null,"联排别墅",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,"公共设施配套用房（会所、幼儿园、物业管理用房、设备用房等）","建在商业裙楼中",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"  公共设施配套用房建筑面积（会所、幼儿园、物业管理用房、设备用房等）。","单位：平方米。"]
[null,null,"建在多层洋房中",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,null,"建在住宅楼中（7-11层）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,null,"建在住宅楼中（12-17层）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,null,"建在住宅楼中（18-22层）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,null,"建在住宅楼中（23层及以上）",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。"]
[null,null,"公共设施配套用房地下室",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"按对应地下室建筑面积（含人防面积）计算。","公共设施配套用房建筑面积（会所、幼儿园、物业管理用房、设备用房等），区分带地下室和不带地下室的建筑面积，带地下室的区分地上建筑面积和地下建筑面积。单位：平方米。"]
[null,null,"会所、幼儿园",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"  1、按会所幼儿园面积计算；不含桩基、基础及桩承台等；\n  2、单独建设的会所、幼儿园按此指标计算。"]
[null,null,"地下室局部人防工程+",{"$nulls":3},"企业申报数量按“实测面积报告”面积填列；若未取得，按“施工总平面图”或“结算书”面积填列。",null,"  1、有人防工程的地下室，按人防部分建筑面积额外增加的每平米方造价。\n  2、安装包含：战时通风工程。"]
[]
["工程名称","装饰工程类别","装饰明细","开工时间","竣工时间","企业申报数量","数据来源","资料名称","备注"]
["特殊装饰工程","高档外立面","石材幕墙",{"$nulls":3},"企业申报数量按“结算书”面积填列",null,"按石材幕墙外立面的展开面积","单位：平方米。"]
[null,null,"玻璃幕墙",{"$nulls":3},"企业申报数量按“结算书”面积填列",null,"按玻璃幕墙外立面的展开面积"]
[null,"户内装修",{"$nulls":4},"企业申报数量按“实测面积报告”套内建筑面积填列",null,"按相应户内装修套内建筑面积计算。"]
[]
["工程名称",null,null,"开工时间","竣工时间","企业申报数量","数据来源","资料名称","备注"]
["燃气工程",{"$nulls":5},"合同",null,"按户计算。","单位：户"]
["高低压配电",null,"外线高压电缆",{"$nulls":3},"企业申报数量按“结算书”或合同约定的长度填列",null,"按小区就近开闭所或接电点至小区配电房的电缆长度以延米计。","单位：米"]
[null,null,"配电工程",{"$nulls":3},"企业申报数量按“结算书”或合同约定的KVA填列",null,"按变压器容量以KVA计","变配电工程图纸、合同、结算书、计量口径为KVA。单位：KVA"]
["供水工程",{"$nulls":5},"企业申报数量按“实测面积报告”总建筑面积填列",null,"按总建筑面积","单位：平方米。"]
["防火门工程",{"$nulls":5},"企业申报数量按“结算书”或合同约定的防火门面积填列",null,"按防火门面积，本指标是按照甲级资质的测算。","单位：平方米。"]
[]
["室外工程基本信息"]
["内容",null,null,"开工时间","竣工时间",null,"数据来源","资料名称","备注"]
["室外工程开工时间",{"$nulls":5},"企业按“开工联系单”日期填列",null,"（必录项）格式：xxxx-xx-xx"]
["室外工程竣工时间",{"$nulls":5},"企业按“竣工验收报告”日期填列"]
[]
["工程名称","工程类别","工程明细","开工时间","竣工时间","企业申报数量","数据来源","资料名称","备注"]
["室外基础配套工程","绿化","园林绿化",{"$nulls":3},"企业按“总平面图”日期填列",null,"按室外总面积填写。室外总面积=总用地面积-建筑物占基地面积（数据来源于总平面图）","单位：平方米。"]
[null,"室外给排水管网","室外给排水管网"]
[null,"一体化中水处理站","一体化中水处理站"]
[null,"室外管网","室外管网"]
[null,"室外配套A类","室外配套A类"]
[null,"室外配套B类","室外配套B类"]
[null,"围墙","栏杆式围墙",{"$nulls":3},"企业申报数量按“结算书”或合同约定的长度填列",null,"按围墙总长度","单位：米。"]
[null,"室外道路","室外道路",{"$nulls":3},"企业申报数量按“道路占地面积”填列",null,"按道路占地面积。以企业申报为主，可实地测量。","单位：平方米。"]
[]
["填表说明：资料名称是纳税人填写信息所对应的纸质资料名称。如：填写“建筑总面积”时使用的“房屋测绘面积报告”。"]

{"sheet":"6.工程造价比对表","index":6,"n_rows":35,"n_cols":7,"rows_kept":35,"merged":[[1,0,1,6],[2,0,2,6],[4,0,7,0],[4,1,7,1],[4,2,6,2],[4,3,4,4],[4,5,4,6],[5,3,6,3],[5,4,6,4],[5,5,6,5],[5,6,6,6],[32,0,32,6]],"flags":["formulas_cached_only"]}
[]
["表6  工程造价比对表"]
["清算项目名称："]
[]
["项目","序号","数量","企业申报",null,"造价系统数据"]
[{"$nulls":3},"项目造价","单位造价","项目造价","单位造价"]
[]
[null,null,1,2,"3=2/1",10,"11=10/1"]
["天然基础",2,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["桩基础",1,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["基坑支护工程",3,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["地下室工程",4,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["地上建筑工程",5,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["公共配套设施用房",19,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["高档外立面",6,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["户内装修",7,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["燃气工程",9,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["高低压配电",13,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["供水工程",11,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["防火门工程",8,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["园林绿化",16,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["室外给排水管网工程",14,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["一体化中水处理站",15,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["室外配套工程",17,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["围墙工程",18,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["室外小区道路",10,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["合计",20,null,{"v":0,"d":"0.00"},null,null,{"$error":"#DIV/0!"}]
[]
[]
["填表说明："]
["1.本表“数量”列数据来源于“基础数据采集表企业申报数量”对应数据；"]
["2.本表“企业申报”列数据来源于企业报送数据，“企业申报（整理后）、税务机关审定”列数据来源于附表11-17对应的成本明细表。"]
["3.项目的建筑工程、安装工程、室外配套工程、其它工程出现特殊情况可能导致工程造价高于当地参考造价指标的，提供说明其合理性的相关佐证资料，例如工程施工图、竣工图、工程量清单、材料苗木清单（总平面乔灌木配置图）等。"]
["4.如通过Microsoft office打开，无法自动生成项目造价，请尝试用WPS office打开。"]
["5.灰色部分为自动生成，无须填写。"]

{"sheet":"7.土地增值税清算纳税申报表","index":7,"n_rows":44,"n_cols":10,"rows_kept":44,"merged":[[1,0,1,9],[2,0,2,1],[2,2,2,9],[3,0,3,9],[4,0,5,4],[4,5,5,5],[4,6,4,9],[6,0,6,4],[7,0,9,0],[7,1,7,4],[8,1,8,4],[9,1,9,4],[10,0,10,4],[11,0,11,4],[12,0,12,4],[13,0,18,0],[13,1,13,4],[14,1,14,4],[15,1,15,4],[16,1,16,4],[17,1,17,4],[18,1,18,4],[19,0,19,4],[20,0,21,0],[20,1,20,4],[21,1,21,4],[22,0,22,4],[23,0,25,0],[23,1,23,4],[24,1,24,4],[25,1,25,4],[26,0,26,4],[27,0,27,4],[28,0,28,4],[29,0,29,4],[30,0,30,4],[31,0,31,4],[32,0,32,4],[33,0,33,4],[34,0,39,0],[34,1,35,2],[34,3,34,4],[35,3,35,4],[36,1,37,2],[36,3,36,4],[37,3,37,4],[38,1,39,2],[38,3,38,4],[39,3,39,4],[40,0,40,4],[41,0,41,4],[44,0,44,1],[44,2,44,9]],"flags":["formulas_cached_only"]}
[]
["表7 土地增值税清算纳税申报表"]
["清算项目名称："]
["金额单位：元至角分"]
["项  目",{"$nulls":4},"行次","纳税人申报金额"]
[{"$nulls":6},"普通住宅","非普通住宅","其它类型房地产","合计"]
["一、房地产收入总额1=2+3+4",{"$nulls":4},1,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["其中","货币收入",{"$nulls":3},2,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"实物及其它收入",{"$nulls":3},3,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"视同销售收入",{"$nulls":3},4,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["二、扣除项目金额合计5=6+7+14+17+21+22",{"$nulls":4},5,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["1.取得土地使用权所支付的金额",{"$nulls":4},6,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["2.房地产开发成本7=8+9+10+11+12+13",{"$nulls":4},7,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["其中","土地征用及拆迁补偿费",{"$nulls":3},8,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"前期工程费",{"$nulls":3},9,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"建筑安装工程费",{"$nulls":3},10,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"基础设施费",{"$nulls":3},11,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"公共配套设施费",{"$nulls":3},12,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"开发间接费用",{"$nulls":3},13,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["3.房地产开发费用14=15+16",{"$nulls":4},14,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["其中","利息支出",{"$nulls":3},15,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"其他房地产开发费用",{"$nulls":3},16,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["4.与转让房地产有关的税金等17=18+19+20",{"$nulls":4},17,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["其中","营业税",{"$nulls":3},18,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"城市维护建设税",{"$nulls":3},19,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[null,"教育费附加",{"$nulls":3},20,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["5.财政部规定的其他扣除项目21=（6+7）×20%",{"$nulls":4},21,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["6.代收费用",{"$nulls":4},22]
["三、增值额23=1-5",{"$nulls":4},23,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["四、增值额与扣除项目金额之比（%）24=23÷5",{"$nulls":4},24,{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"}]
["五、适用税率（%）",{"$nulls":4},25,{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"}]
["六、速算扣除系数（%）",{"$nulls":4},26,{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"},{"v":0,"d":"0.00%"}]
["七、应缴土地增值税税额27=23×25－5×26",{"$nulls":4},27,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["八、减免税额28=30+32+34",{"$nulls":4},28]
["其中","减免税（1）",null,"减免性质代码",null,29]
[{"$nulls":3},"减免税额",null,30]
[null,"减免税（2）",null,"减免性质代码",null,31]
[{"$nulls":3},"减免税额",null,32]
[null,"减免税（3）",null,"减免性质代码",null,33]
[{"$nulls":3},"减免税额",null,34]
["九、已缴土地增值税税额",{"$nulls":4},35,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["十、应补（退）土地增值税税额36=27-28-35",{"$nulls":4},36,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
["填表说明：灰色部分为自动生成，无须填写。"]

{"sheet":"8.与收入和成本相关的面积明细申报表","index":8,"n_rows":22,"n_cols":13,"rows_kept":22,"merged":[[1,0,1,12],[2,0,2,12],[3,0,3,12],[4,0,6,0],[4,1,6,1],[4,2,5,2],[4,3,5,3],[4,4,4,11],[4,12,5,12],[7,2,8,11],[19,1,19,12],[21,0,21,12],[22,0,22,12]],"flags":["formulas_cached_only"]}
[]
["表8 与收入和成本相关的面积明细申报表"]
["清算项目名称：　　　　　　　　　　　　　　　　　　　　　　　　　　　　                                                                                                                "]
["单位：平方米"]
["项   目","行次","普通住宅","非普通住宅","其他类型房地产",{"$nulls":7},"合   计"]
[{"$nulls":4},"小计","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"]
[null,null,1,2,"3=4+5+6+7+8+9+10",4,5,6,7,8,9,10,"11=1+2"]
["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,null,null,{"v":0,"d":"0.00"},{"$nulls":7},{"v":0,"d":"0.00"}]
["不可售面积",4,null,null,{"v":0,"d":"0.00"},{"$nulls":7},{"v":0,"d":"0.00"}]
["可售建筑面积",5,null,null,{"v":0,"d":"0.00"},{"$nulls":7},{"v":0,"d":"0.00"}]
["可售套（个）数",6,null,null,{"v":0,"d":"0.00"},{"$nulls":7},{"v":0,"d":"0.00"}]
["已售建筑面积",7,null,null,{"v":0,"d":"0.00"},{"$nulls":7},{"v":0,"d":"0.00"}]
["已售套（个）数",8,null,null,{"v":0,"d":"0.00"},{"$nulls":7},{"v":0,"d":"0.00"}]
["出租或自用建筑面积",9,null,null,{"v":0,"d":"0.00"},{"$nulls":7},{"v":0,"d":"0.00"}]
["已售面积占可售面积比例",10,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["未售建筑面积",11,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["待售建筑面积",12,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["证据清单"]
[]
["填表说明：\n1.上述面积均按照实测报告的数据填列。\n2.可售面积=总建筑面积-产权属于全体业主所有的建筑面积-无偿移交给政府、公用事业单位用于非营利性社会公共事业的建筑面积。\n3.已售建筑面积为产权转移的面积。\n4.自用面积包含虽不得对外销售（无法办证），但归开发商所拥有或控制的建筑面积。\n5.灰色部分为自动生成，无须填写。"]

{"sheet":"9.销售收入汇总申报表","index":9,"n_rows":28,"n_cols":6,"rows_kept":28,"merged":[[1,0,1,5],[2,0,2,5],[4,0,5,0],[4,1,5,2],[6,1,9,1],[10,1,13,1],[14,1,17,1],[18,1,21,1],[22,0,22,1],[22,2,22,5]],"flags":["formulas_cached_only"]}
[]
["表9 销售收入汇总申报表"]
["清算项目名称：　　"]
[{"$nulls":5},"金额单位：元至角分"]
["序号","项目",null,"销售收入","增值税","土地增值税应税收入"]
[{"$nulls":3},"纳税人申报金额","纳税人申报金额","纳税人申报金额"]
[1,"货币形式取得的收入","普通住宅",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[2,null,"非普通住宅",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[3,null,"其他类型房地产",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[4,null,"小计",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[5,"实物及其它收入","普通住宅",null,null,{"v":0,"d":"0.00"}]
[6,null,"非普通住宅",null,null,{"v":0,"d":"0.00"}]
[7,null,"其他类型房地产",null,null,{"v":0,"d":"0.00"}]
[8,null,"小计",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[9,"视同销售收入","普通住宅",null,null,{"v":0,"d":"0.00"}]
[10,null,"非普通住宅",null,null,{"v":0,"d":"0.00"}]
[11,null,"其他类型房地产",null,null,{"v":0,"d":"0.00"}]
[12,null,"小计",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[13,"合计","普通住宅",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[14,null,"非普通住宅",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[15,null,"其他类型房地产",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[16,null,"合计",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["证据清单"]
[]
["填表说明：\n"]
["1.灰色部分为自动生成，无须填写。"]
["2.该表格中灰色部分根据“10.销售收入明细申报表”的“房产类型”汇总生成。"]
["3.D列销售收入指的是含税销售收入，F列土地增值税应税收入指的是不含税销售收入=D列销售收入-E列增值税。"]

{"sheet":"10.销售收入明细申报表","index":10,"n_rows":23,"n_cols":22,"rows_kept":23,"merged":[[1,0,1,21],[2,0,2,21],[3,0,3,21],[4,0,4,21]],"flags":["formulas_cached_only"]}
[]
["表10 销售收入明细申报表"]
["清算项目名称："]
["金额单位：元至角分"]
["纳税人申报数据"]
["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","付款方式","实收房款","发票金额","发票代码","发票号码","销售收入（含税）","增值税","土地增值税应税收入","是否带装修","备注(认购书时间)"]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[{"$nulls":8},{"$error":"#DIV/0!"}]
[]
["填表说明："]
["1.C列房屋坐落地址（幢号）填写格式：X幢；"]
["2.D列房屋坐落地址（房号）填写格式：XX单元XX房；"]
["3.E列房产类型通过下拉菜单选择“普通住宅、非普通住宅、其他类型房地产”；"]
["4.I列套内单价=L列合同金额/G列套内面积"]
["5.M列付款方式通过下拉菜单选择“一次性付款、分期付款、银行按揭付款”；"]
["6.实收房款指的是房地产开发商实际收取的房款。"]

{"sheet":"11.扣除项目汇总申报表","index":11,"n_rows":22,"n_cols":7,"rows_kept":22,"merged":[[1,0,1,6],[2,0,2,6],[4,0,5,0],[4,1,5,1],[4,2,4,6],[22,0,22,6]],"flags":["formulas_cached_only"]}
[]
["表11 扣除项目汇总申报表"]
["清算项目名称："]
[]
["行次","项目","纳税人申报数据"]
[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",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[2,"房地产开发项目",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[3,"二、土地征用及拆迁补偿费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[4,"三、前期工程费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[5,"四、建筑安装工程费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[6,"家电物品",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[7,"五、基础设施费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[8,"六、公共配套设施费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[9,"七、开发间接费用",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[10,"八、房地产开发费用",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[11,"利息支出",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[12,"其它房地产开发费用",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[13,"九、财政部规定的其他扣除项目",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[14,"合计",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
["填表说明：灰色部分为自动生成，无须填写。"]

{"sheet":"12.取得土地使用权所支付的金额明细申报表","index":12,"n_rows":24,"n_cols":16,"rows_kept":24,"merged":[[1,0,1,15],[2,0,2,1],[2,2,2,15],[3,12,3,15],[4,0,4,15],[19,0,19,15],[24,0,24,1],[25,0,25,1],[25,2,25,15]],"flags":["formulas_cached_only"]}
[]
["表12 取得土地使用权所支付的金额明细申报表"]
["清算项目名称："]
[{"$nulls":12},"金额单位：元列至角分"]
["纳税人申报数据"]
["序号","项目名称","凭证号","内容摘要","收款方","发票（财政票据）代码","发票（财政票据）号码","发票（财政票据）金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）"]
{"$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”。"]

{"sheet":"13.土地征用及拆迁补偿费明细申报表","index":13,"n_rows":24,"n_cols":16,"rows_kept":24,"merged":[[1,0,1,15],[2,0,2,1],[2,2,2,15],[3,11,3,13],[4,0,4,15],[19,0,19,15],[24,0,24,1],[25,0,25,1],[25,2,25,15]],"flags":["formulas_cached_only"]}
[]
["表13 土地征用及拆迁补偿费明细申报表"]
["清算项目名称："]
[{"$nulls":11},"金额单位：元列至角分"]
["纳税人申报数据"]
["序号","项目名称","凭证号","内容摘要","收款方","发票代码","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）"]
[null,"土地征用费用"]
{"$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”=“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”。"]

{"sheet":"14.前期工程费明细申报表","index":14,"n_rows":24,"n_cols":16,"rows_kept":24,"merged":[[1,0,1,15],[2,0,2,1],[2,2,2,15],[3,13,3,15],[4,0,4,15],[19,0,19,15],[24,0,24,1],[25,0,25,1],[25,2,25,15]],"flags":["formulas_cached_only"]}
[]
["表14 前期工程费明细申报表"]
["清算项目名称："]
[{"$nulls":13},"金额单位：元列至角分"]
["纳税人申报数据"]
["序号","项目名称","凭证号","内容摘要","收款方","发票代码","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）"]
[null,"设计费用"]
{"$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”=“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”。"]

{"sheet":"15.建筑安装工程费明细申报表","index":15,"n_rows":25,"n_cols":16,"rows_kept":25,"merged":[[1,0,1,15],[2,0,2,1],[2,2,2,15],[3,10,3,12],[4,0,4,15],[20,0,20,15],[26,0,26,1],[27,0,27,1],[27,2,27,15]],"flags":["formulas_cached_only"]}
[]
["表15 建筑安装工程费明细申报表"]
["清算项目名称："]
[{"$nulls":10},"金额单位：元列至角分"]
["纳税人申报数据"]
["序号","项目名称","凭证号","内容摘要","收款方","发票代码","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）"]
{"$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”。"]

{"sheet":"16.基础设施费明细申报表","index":16,"n_rows":28,"n_cols":16,"rows_kept":28,"merged":[[1,0,1,15],[2,0,2,1],[2,2,2,15],[3,12,3,14],[4,0,4,15],[23,0,23,15],[29,0,29,1],[30,0,30,1],[30,2,30,15]],"flags":["formulas_cached_only"]}
[]
["表16 基础设施费明细申报表"]
["清算项目名称："]
[{"$nulls":12},"金额单位：元列至角分"]
["纳税人申报数据"]
["序号","项目名称","凭证号","内容摘要","收款方","发票代码","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）"]
{"$rows_empty":14}
["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”。"]

{"sheet":"17.公共配套设施费明细申报表","index":17,"n_rows":33,"n_cols":16,"rows_kept":33,"merged":[[1,0,1,15],[2,0,2,1],[2,2,2,12],[4,0,4,15],[28,0,28,15],[34,0,34,1],[35,0,35,1],[35,2,35,12]],"flags":["formulas_cached_only"]}
[]
["表17 公共配套设施费明细申报表"]
["清算项目名称："]
[{"$nulls":13},"金额单位：元列至角分"]
["纳税人申报数据"]
["序号","项目名称","凭证号","内容摘要","收款方","发票代码","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）"]
{"$rows_empty":19}
["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”。"]

{"sheet":"18.开发间接费明细申报表","index":18,"n_rows":24,"n_cols":16,"rows_kept":24,"merged":[[1,0,1,15],[2,0,2,1],[2,2,2,12],[3,12,3,15],[4,0,4,15],[19,0,19,15],[25,0,25,1],[26,0,26,1],[26,2,26,12]],"flags":["formulas_cached_only"]}
[]
["表18 开发间接费明细申报表"]
["清算项目名称："]
[{"$nulls":12},"金额单位：元列至角分"]
["纳税人申报数据"]
["序号","项目名称","凭证号","内容摘要","收款方","发票代码","发票号码","发票金额","实际付款金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","合同名称\n（编号）","备注（合同、结算、记账凭证、合法扣除凭证、支付凭证提供情况）"]
{"$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”。"]

{"sheet":"19.利息支出明细申报表","index":19,"n_rows":23,"n_cols":18,"rows_kept":23,"merged":[[1,0,1,17],[3,14,3,16],[4,0,4,17],[18,0,18,17]],"flags":["formulas_cached_only"]}
[]
["表19 利息支出明细申报表"]
["清算项目名称："]
[{"$nulls":14},"金额单位：元列至角分"]
["纳税人申报数据"]
["序号","金融机构名称","凭证号","合同编号","借款日期","借款金额","借款期限","年利率","银行同期基准利率","发票代码","发票号码","允许列支利息金额","可抵扣的增值税进项税额","计入扣除项目金额","本期清算\n分摊比例","归集到清算项目扣除金额","成本对象类型","备注"]
{"$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”。"]

{"sheet":"20.与转让房地产有关的税金汇总表","index":20,"n_rows":31,"n_cols":4,"rows_kept":31,"merged":[[1,0,1,3],[2,0,2,3],[3,1,3,2],[4,0,5,0],[4,1,5,1],[4,2,5,2],[4,3,5,3],[6,1,8,1],[9,1,9,2],[10,1,12,1],[13,1,13,2],[14,1,16,1],[17,1,17,2],[18,1,20,1],[21,1,21,2],[22,1,24,1],[25,1,25,2],[26,1,26,3],[28,0,28,3]],"flags":["formulas_cached_only"]}
[]
["表20 与转让房地产有关的税金汇总表"]
["清算项目名称："]
["税费起止日期（起）","   年  月  日",null,"税费起止日期（止）"]
["行次","税种","分类","纳税人申报数据"]
[]
[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",null,{"v":0,"d":"0.00"}]
[1,"城市维护建设税","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",null,{"v":0,"d":"0.00"}]
[1,"教育费附加","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",null,{"v":0,"d":"0.00"}]
[1,"地方教育费附加","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",null,{"v":0,"d":"0.00"}]
[1,"预征土地增值税","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",null,{"v":0,"d":"0.00"}]
["证据清单"]
["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”。"]
["3.灰色部分为自动生成，无须填写。"]

{"sheet":"21.与转让房地产有关的税金缴纳明细表","index":21,"n_rows":18,"n_cols":15,"rows_kept":18,"merged":[[1,0,1,14],[4,0,4,2],[4,3,4,5],[4,6,4,11],[16,0,16,13]],"flags":["formulas_cached_only"]}
[{"$nulls":10},"返回目录"]
["表21 与转让房地产有关的税金缴纳明细表"]
["纳税人名称：",null,"清算项目名称："]
[{"$nulls":11},"金额单位：元"]
["会计凭证",null,null,"已缴税款金额",null,null,"其中本清算项目税款",{"$nulls":5},"备注","册数","页码"]
["日期","凭证号","帐载金额","税款入库日期","缴款书号码","税额","营业税","城建税","教育费附加","地方教育附加","税金小计","土地增值税"]
[1,2,3,4,5,6,7,8,9,10,"11=7+8+9+10",12,13,14,15]
["合计",null,0,null,null,0,0,0,0,0,{"v":0,"d":"0.00"},0]
[{"$nulls":10},{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0.00"}]
[{"$nulls":10},{"v":0,"d":"0.00"}]
[]
["填表说明："]
["1.本清算单位中若有营业税收入，缴纳了“营业税”的情况，则就填写相应的营业税及相关的城建税及附加；若有一般计税项目和简易计税项目，缴纳“增值税”的情况，就在相应的列内填写填增值税计算的城建税及教育费附加。"]
["2.灰色部分为自动生成，无须填写。"]

{"sheet":"22.纳税人申报中间表","index":22,"n_rows":80,"n_cols":11,"rows_kept":80,"merged":[[1,0,1,10],[2,0,2,10],[3,0,5,0],[3,1,5,1],[3,2,3,4],[3,5,3,7],[3,8,3,10],[19,0,19,13],[20,0,20,13],[21,0,21,4],[22,0,24,0],[22,1,24,1],[22,2,23,2],[22,3,22,5],[38,0,38,9],[39,0,39,9],[40,0,40,10],[41,0,44,0],[41,1,44,1],[41,2,42,4],[41,5,42,7],[41,8,42,10],[58,0,58,15],[59,0,59,13],[60,0,60,10],[61,0,64,0],[61,1,64,1],[61,2,62,4],[61,5,62,7],[61,8,62,10]],"flags":["formulas_cached_only"]}
[]
["表22 纳税人申报中间表"]
["扣除项目分摊汇总表（各类型房地产本次清算允许扣除成本费用合计）"]
["行 次","   项   目","普 通 住 宅",null,null,"非普通住宅",null,null,"其他类型房地产"]
[null,null,"单位面积成本费用","已售面积","允许扣除成本费用","单位面积成本费用","已售面积","允许扣除成本费用","单位面积成本费用","已售面积","允许扣除成本费用"]
[null,null,1,2,"3=1×2",4,5,"6=4×5",4,5,"6=4×5"]
[1,"一、取得土地使用权所支付的金额",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[2,"二、开发成本2=3+4+5+6+7+8",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[3,"土地征用及拆迁补偿",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[4,"前期工程费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[5,"建筑安装工程费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[6,"基础设施费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[7,"公共配套设施费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[8,"开发间接费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[9,"三、房地产开发费用10=11+12",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[10,"利息支出",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[11,"其他开发费用",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[12,"财政部规定的其他扣除项目12=（1+2）×20%",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[13,"合 计13=1+2+9+12",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
[]
["扣除项目分摊明细表1（各类型归集成本费用汇总）"]
["行 次","   项   目","各类型房地产应共同分摊的成本费用","应单独归集到受益对象的成本费用"]
[{"$nulls":3},"普通住宅","非普通住宅","其他类型房地产"]
[null,null,1,2,3,4]
[1,"一、取得土地使用权所支付的金额",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[2,"二、开发成本2=3+4+5+6+7+8",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[3,"土地征用及拆迁补偿",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[4,"前期工程费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[5,"建筑安装工程费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[6,"基础设施费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[7,"公共配套设施费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[8,"开发间接费",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[9,"三、房地产开发费用10=11+12",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[10,"利息支出",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[11,"其他开发费用",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[12,"财政部规定的其他扣除项目12=（1+2）×20%",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[13,"合 计13=1+2+9+12",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
[]
["扣除项目分摊明细表2（各类型房地产可扣除成本费用）"]
["行 次","   项   目","普 通 住 宅",null,null,"非  普 通 住 宅",null,null,"其他类型房地产"]
[]
[null,null,"共同成本费用","按受益对象归集的成本费用","清算项目可扣除成本费用","共同成本费用","按受益对象归集的成本费用","清算项目可扣除成本费用","共同成本费用","按受益对象归集的成本费用","清算项目可扣除成本费用"]
[null,null,1,2,"3=1+2",1,2,"3=1+2",4,5,"6=4+5"]
[1,"一、取得土地使用权所支付的金额",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[2,"二、开发成本2=3+4+5+6+7+8",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[3,"土地征用及拆迁补偿",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[4,"前期工程费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[5,"建筑安装工程费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[6,"基础设施费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[7,"公共配套设施费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[8,"开发间接费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[9,"三、房地产开发费用10=11+12",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[10,"利息支出",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[11,"其他开发费用",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[12,"财政部规定的其他扣除项目12=（1+2）×20%",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[13,"合 计13=1+2+9+12",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"}]
[]
[]
["扣除项目分摊明细表3（各类型房地产单位面积可扣除成本费用）"]
["行 次","   项   目","普 通 住 宅",null,null,"非  普 通 住 宅",null,null,"其他类型房地产"]
[]
[null,null,"清算项目可扣除成本费用","可售面积","单位面积成本费用","清算项目可扣除成本费用","可售面积","单位面积成本费用","清算项目可扣除成本费用","可售面积","单位面积成本费用"]
[null,null,1,2,"3=1÷2",1,2,"3=1÷2",4,5,"6=4÷5"]
[1,"一、取得土地使用权所支付的金额",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[2,"二、开发成本2=3+4+5+6+7+8",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[3,"土地征用及拆迁补偿",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[4,"前期工程费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[5,"建筑安装工程费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[6,"基础设施费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[7,"公共配套设施费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[8,"开发间接费",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[9,"三、房地产开发费用10=11+12",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[10,"利息支出",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[11,"其他开发费用",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[12,"财政部规定的其他扣除项目12=（1+2）×20%",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[13,"合 计13=1+2+9+12",{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$error":"#DIV/0!"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
["填表说明：灰色部分为自动生成，无须填写。"]

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[]
["表23 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},"  "]