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一、房地产开发成本主要内容(一)土地征用费及拆迁补偿费。指为取得土地开发使用权(或开发权)而发生的各项费用,主要包括土地买价或出让金、大市政配套费、契税、耕地占用税、土地使用费、土地闲置费、土地变更用途和超面积补交的地价及相关税费、拆迁补偿支出、安置及动迁支出、回迁房建造支出、农作物补偿费、危房补偿费等。
First, the main contents of the real estate development costs (A) land acquisition fees and demolition compensation fees. Refers to the costs incurred in obtaining the right to use land (or development rights) for the development of land, which mainly include land purchase price or transfer fee, large municipal accessory fee, deed tax, cultivated land occupation tax, land use fee, land idle fee, change of land use And super area to pay land premiums and related taxes, demolition compensation expenses, resettlement and relocation expenses, back to the building construction expenditures, crops compensation fees, dilapidated buildings compensation fees.