由于房地产企业土地取得及项目开发的情况复杂,土地成本如何分摊是房地产企业开发成本核算和纳税申报的难点。在房地产各项成本中,土地成本占比最大,约占开发成本近40%。房地产开发企业土地成本的税前扣除问题,不仅涉及营改增后的增值税,还涉及到企业所得税,更直接关系到土地增值税的清算补税。营改增后土地成本能否在税前扣除,是决定房企税负高低的关键所在。笔者建议纳税人从实操层面的具体要求出发,密切关注土地成本扣除的税收政 Due to the complexity of land acquisition and project development in real estate enterprises, how to apportion the cost of land is a difficult point in the development of cost accounting and tax declaration for real estate enterprises. In the real estate costs, the cost of land accounted for the largest, accounting for nearly 40% of development costs. The tax deduction of the land cost of the real estate development enterprise involves not only the VAT after the VAT reform but also the income tax of the enterprise, which is more directly related to the liquidation of the land value increment tax. Whether the cost of land can be deducted from tax after the camp is changed is the key to determining the level of the tax burden of the housing enterprises. The author suggests that taxpayers should proceed from the concrete requirements of the actual operation level and pay close attention to the taxation revenue deducted from the land cost