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房地产企业土地增值税清结算,是房地产业土地增值税缴纳及征管的一个不可或缺的重要步骤。无论是基于维护纳税人权益的考量还是基于维护国家税法严肃性的考量,都有必要在开发项目完结时实施全面、透彻的税收清结算。但鉴于诸多原因,我国房地产业的税收清算一直未全面进行。国税发[2006]187号文“国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知”出台以来,各地税务机关陆续开始进行对符合清结算条件的房地产开发项目进行土地增值税清结算的实践,在具体操作层面遇到了不少问题。在此背景下,笔者结合自身实践经验,旨在对房地产企业土地增值税清结算中的实务问题进行探讨,并提出具有较强可操作性的实施意见。
Real estate enterprises land value-added tax clearing, the real estate industry is the land value-added tax and collection and management of an indispensable important step. Whether it is based on the consideration of safeguarding the interests of taxpayers or the maintenance of the seriousness of state tax laws, it is necessary to implement a comprehensive and thorough tax clearance at the end of the development project. However, for many reasons, the tax settlement of real estate in our country has not been carried out in an all-round way. Guo Shui Fa [2006] No. 187, “Circular of the State Administration of Taxation on Issues Related to the Liquidation of Land Value-added Tax in Real Estate Development Enterprises” Since the introduction of the tax authorities in various places, land value-added tax has been gradually implemented for real estate development projects that meet the requirements for clear settlement. The practice of clearing accounts has encountered many problems at the specific operational level. In this context, the author combines his own practical experience, aimed at the real estate business value-added tax settlement of the substantive issues to explore, and put forward a strong operational suggestions.