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【多选题】
下列选项中,有关土地增值税处理的表述正确的有( )A.
土地增值税按照转让房地产所取得的销售额和规定的税率计算征收
B.
非房地产开发企业转让的土地使用权连同地上建筑物及其附着物一并在“固定资产”科目核算的,转让时应交的土地增值税通过“固定资产清理”科目核算
C.
房地产开发企业销售房地产应缴纳的土地增值税通过“税金及附加”科目核算
D.
土地增值税是对转让国有土地使用权、地上建筑物及其附着物并取得增值性收入的单位和个人征收的一种税
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A.
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B.
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C.
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D.
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