论文部分内容阅读
近两年来,随着我国对外开放的进一步拓展,外商投资海南开发房地产的越来越多,经营和销售方式也灵活多样,给税收管理带来了一定的难度。为了加强对外商投资企业和外国企业及外籍人员销售商品房和转让土地使用权的税收管理,鼓励发展商和经销商依法经营、照章纳税,防止偷漏税,我省根据国家税法的有关规定,结合房地产发展商和经销商经营的实际情况,制定了对房地产业征税的管理办法,其主要内容是:
In the past two years, with the further expansion of China’s opening up, foreign investment in developing more and more real estate in Hainan has also diversified its operation and sales methods, which has brought some difficulties to tax administration. In order to strengthen the tax administration on the sale of commercial buildings and the transfer of land use rights by foreign-invested enterprises, foreign enterprises and foreign nationals, encourage developers and distributors to operate according to law and pay taxes in accordance with the regulations and prevent tax evasion. According to the relevant provisions of the State Tax Law, Developers and distributors to operate the actual situation, developed a tax on the real estate management approach, the main contents are: