土地增值税都计入税金及附加吗？

土地增值税计入“税金及附加”。","range":{"gcpBegin":0,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":0,"len":25},"property":{"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":"\r","range":{"gcpBegin":25,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":25,"len":1},"property":{"isPlaceholder":true,"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"ModifyParagraphProp","param":{"range":{"gcpBegin":25,"len":1},"property":{"jc":{"val":"STJcWml_both"},"spacing":{"line":480,"before":0,"after":0,"lineRule":"STLineSpacingRule_auto"},"snapToGrid":{"val":false},"ind":{"left":0},"taskPr":{},"pBdr":{},"numPr":{}},"mode":1},"propertyType":"ParagraphProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":" 二、企业销售旧房缴纳的土地增值税在固定资产清理科目归集，通过固定资产清理余额转到“资产处置损益”科目。","range":{"gcpBegin":26,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":26,"len":58},"property":{"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":"\r","range":{"gcpBegin":84,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":84,"len":1},"property":{"isPlaceholder":true,"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"ModifyParagraphProp","param":{"range":{"gcpBegin":84,"len":1},"property":{"jc":{"val":"STJcWml_both"},"spacing":{"line":480,"before":0,"after":0,"lineRule":"STLineSpacingRule_auto"},"snapToGrid":{"val":false},"ind":{"left":0},"taskPr":{},"pBdr":{},"numPr":{}},"mode":1},"propertyType":"ParagraphProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":" 三、处置投资性房地产的土地增值税作为日常营业活动产生的税费，计入税金及附加，借记“税金及附加”，贷记“应交税费——应交土地增值税”。","range":{"gcpBegin":85,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":85,"len":73},"property":{"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":"\r","range":{"gcpBegin":158,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":158,"len":1},"property":{"isPlaceholder":true,"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"ModifyParagraphProp","param":{"range":{"gcpBegin":158,"len":1},"property":{"jc":{"val":"STJcWml_both"},"spacing":{"line":480,"before":0,"after":0,"lineRule":"STLineSpacingRule_auto"},"snapToGrid":{"val":false},"ind":{"left":0},"taskPr":{},"pBdr":{},"numPr":{}},"mode":1},"propertyType":"ParagraphProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":" 四、企业转让土地使用权应缴的土地增值税,若土地使用权连同地上建筑物及其他附着物一并在“固定资产”科目或“在建工程”等科目核算的，借记“固定资产清理”“在建工程”等科目，贷记“应交税费——应交土地增值税”科目；","range":{"gcpBegin":159,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":159,"len":111},"property":{"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":"\r","range":{"gcpBegin":270,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":270,"len":1},"property":{"isPlaceholder":true,"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"ModifyParagraphProp","param":{"range":{"gcpBegin":270,"len":1},"property":{"jc":{"val":"STJcWml_both"},"spacing":{"line":480,"before":0,"after":0,"lineRule":"STLineSpacingRule_auto"},"snapToGrid":{"val":false},"ind":{"left":0},"taskPr":{},"pBdr":{},"numPr":{}},"mode":1},"propertyType":"ParagraphProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":" 若单纯土地转让，土地使用权在“无形资产”科目核算的，按实际收到的金额,借记“银行存款”科目，按应缴的土地增值税，贷记“应交税费——应交土地增值税”科目，同时冲销土地使用权账面价值，贷记“无形资产”科目，按其差额，借记或贷记“资产处置损益”科目。若涉及增值税和累计摊销的，还应进行相应的处理。","range":{"gcpBegin":271,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":271,"len":152},"property":{"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"InsertText","param":{"text":"\r","range":{"gcpBegin":423,"len":0}},"builtinStyleName":""},{"operationType":"ModifyRunProp","param":{"range":{"gcpBegin":423,"len":1},"property":{"isPlaceholder":true,"author":"p.13102702826110155"},"mode":1},"propertyType":"RunProperty","builtinStyleName":""},{"operationType":"ModifyParagraphProp","param":{"range":{"gcpBegin":423,"len":1},"property":{"jc":{"val":"STJcWml_both"},"spacing":{"line":480,"before":0,"after":0,"lineRule":"STLineSpacingRule_auto"},"snapToGrid":{"val":false},"ind":{"left":0},"taskPr":{},"pBdr":{},"numPr":{}},"mode":1},"propertyType":"ParagraphProperty","builtinStyleName":""}],"subStory":[],"srcGlobalPadId":"w3_AdoAPgZUAHIsKoyo6rwSm0iItnJRt","copyStart":27213}" 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