房地产开发拿地测算教学内容.xls

项项目目业业态态建建筑筑面面积积（）销销售售收收入入开开发发成成本本销销售售均均价价万万元元/收收入入小小计计土土地地成成本本普普通通住住宅宅144,610.270.75108,457.7032,464.13商商业业25,529.171.3033,187.925,731.14车车位位(产产权权)42,432.000.3113,260.009,525.73合合计计212,571.442.36154,905.6247,721.00楼楼面面价价2,804.822,804.82填填报报说说明明1 1 只只需需填填写写黄黄色色单单元元格格2 2 单单位位：万万元元贷贷款款利利息息费费效效比比期期间间费费用用建建筑筑单单方方造造价价万万元元/建建筑筑成成本本成成本本小小计计0.3043,383.0875,847.213,102.126,507.460.328,169.3313,900.48547.641,991.280.5121,640.3231,166.05910.23795.6073,192.74120,913.744,560.006.0%9,294.34贷贷款款金金额额38000.0038000.00贷贷款款利利率率6%6%贷贷款款年年限限2.002.00贷贷款款利利息息4560.004560.00开开发发成成本本毛毛利利润润毛毛利利率率税税金金经经营营利利润润增增值值税税金金及及附附加加土土地地增增值值税税23,000.9121.21%16,748.5350.47%-19,611.88-147.90%20,137.5513.00%3,772.792,013.7714,350.98土土地地增增值值税税税税负负1.30%所所得得税税净净利利润润净净利利率率3,587.7510,763.246.95%项目名称：业态普通住宅商业车位(产权)非住宅合计金 额总可售建筑面积144,610.2725,529.1742,432.0067,961.17212,571.44一、收入总额111,674.8733,755.8714,203.9947,959.86159,634.731、转让房地产收入总额108,457.7033,187.9213,260.00154,905.622、土地成本抵减销项视同销售3,217.17567.95943.994,729.11二、扣除项目金额合计102,634.1318,782.5641,699.1760,481.72163,115.861、房地产开发成本78,949.3314,448.1232,076.2846,524.40125,473.74取得土地使用权所支付的金额32,464.135,731.149,525.7315,256.8747,721.00建筑成本43,383.088,169.3321,640.3229,809.6573,192.74开发间接费用3,102.12547.64910.231,457.884,560.002、房地产开发费用7,894.931,444.813,207.634,652.4412,547.373、加计扣除15,789.872,889.626,415.269,304.8825,094.75三、增值额9,040.7314,973.32-27,495.18-12,521.86-3,481.12四、增值率8.81%79.72%-65.94%-20.70%-2.13%五、适用税率（%）0%0%六、速算扣除系数（%）0%0%七、应缴土地增值税税额-八、应预缴土地增值税税额1,451.77438.83184.65623.482,075.25九、应补（退）土地增值税税额-1,451.77-438.83-184.65-623.48-2,075.25十、土地增值税税收负担率0.00%0.00%0.00%#DIV/0!1.30%00010001号号地地块块测测算算-按按照照起起拍拍价价一、主要指标地块面积（）56731.48 容积率3住宅面积（）144,610.27 户数1530商业面积（）25,529.17地下室面积（）47,537.80 车位数1,326.00总建筑面积（）192,148.07二、成本项目面积单价总价土地及税费56731.480.8447,721.00前期报建费用192,148.070.023,062.46地上建安170,139.440.351,041.83地下建安47,537.800.3516,638.23配套工程56,731.480.02896.36公共厕所配建工程60.000.3018.00市政道路配建工程19,628.000.081,509.39财务费用192,148.070.024560管理及营销费用192,148.070.059,294.34税费192,148.070.059,374.31不可预见费192,148.070.005960.74成本合计145,076.66三、销售收入类型面积/个单价总价住宅144,610.270.75108,457.70商业25,529.171.3033,187.92车位1,326.001013,260.00销售合计154,905.62四、利润利润合计9,828.96方案土地价格/亩总成本销售收入起拍价560.78145,076.66154,905.62起拍价上浮5%588.819146,664.64154,905.62起拍价上浮10%616.858148,252.62154,905.62起拍价上浮20%672.936151,428.58154,905.62每户94.5平方备注按560.78万元每亩含相应税费含水电气、景观、弱电工程等费用市政道路700米贷款3.8亿贷款期限2年6%利率销售收入6%销售收入8.6%备注单位万元利润9,828.968,240.986,653.003,477.04土地价款契税合同印花税交易服务费460,000,000.0013,800,000.00230,000.003,180,000.00477,210,000.00100.003.50%3.50400.003.00%12.00500.002.50%12.504,000.001.50%60.005,000.001.00%50.0090,000.000.50%450.0036,000.00180.00