Why can't real estate development enterprises deduct stamp duty when calculating land value-added tax?

1, stamp duty in enterprise accounting treatment, recorded in management expenses;

2. Only real estate development enterprises can deduct the management fee when calculating the land value-added tax (other enterprises can't deduct it), but there are proportional restrictions, and it is not deducted in full according to the actual amount.

Extended data:

Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

The State Council issued a notice and decided to adjust the share of stamp duty on securities transactions from 20 16 1. The State Council notice pointed out that in order to properly handle the financial distribution relationship between the central and local governments, the State Council decided to adjust the stamp duty on securities transactions from 20 16 1 from the current share ratio of 97% in the central government and 3% in the local government to the central revenue. The State Council circular requires that relevant regions and departments should proceed from the overall situation, continue to do a good job in the collection and management of stamp duty on securities transactions, and further promote the long-term, stable and healthy development of China's securities market.

According to the provisions of document No.22 [2065438+06], the "four small taxes" (property tax, travel tax and stamp duty) previously charged in "management expenses" are adjusted to "taxes and surcharges" simultaneously.

References:

Baidu encyclopedia-stamp duty