在房地产开发企业的税赋构成中,土地增值税占有较大比重,所以某些开发企业会绞尽脑汁逃避缴纳土地增值税。虽然税务部门为强化土地增值税管理,对土地增值税实行了项目登记和预征、年度结算、竣工决算管理办法。但是从目前的实施情况看,征收现状不容乐观。就此,国税总局出台了《关于房地产开发企业土地增值税清算管理有关问题的 In the tax structure of real estate development enterprises, land value-added tax accounts for a large proportion, so some developers will rack their brains to evade the payment of land value-added tax. Although the tax department to strengthen the management of land value-added tax, land value-added tax implementation of the project registration and pre-levy, annual settlement, final settlement management approach. However, from the current implementation situation, the status quo is not optimistic. In this connection, the State Administration of Taxation promulgated the "Real Estate Development Enterprise Land Value Added Tax Clearing Management Issues