在房地产开发企业缴纳土地增值税和企业所得税业务中,税额计算过程中涉及较多种类的费用,扣除的口径及范围不同,容易引起混淆。笔者结合几项费用扣除的不同规定,分析房地产开发企业土地增值税和企业所得税费用扣除中的差异。一、土地闲置费《闲置土地处置办法》(国土资源部令第53号)规定:闲置土地,是指国有建设用地使用权人超过国有建设用地使用权有偿使用合同或者划拨决定书约 In the real estate development enterprises to pay the land value-added tax and business income tax business, the calculation of the amount of tax involved in more types of costs, deductions of different caliber and scope, easily lead to confusion. The author combines several different provisions of fee deduction, analysis of real estate development enterprises land value-added tax and corporate income tax deductions in the difference. I. Idle land fees The Measures for Disposal of Idle Land (Order No.53 of the Ministry of Land and Resources) stipulate that idle land means that the people who use the land for state-owned construction use exceed the paid-for-use contract for the right to use state-owned construction land or allocate a contract