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社会经济发展水平的不断提高,促进各行各业快速发展,房地产行业更是如此。土地增值税是从有偿转让国有土地的所有权以及土地上附着的建筑物和物产权中,获取到增值收入的单位、企业或者个人所征收的一种税收形式。土地增值税对于房地产企业的生存和发展都具有重要意义,做好土地增值税的清算工作,对于重点问题进行集中解决,能够不断增强房地产企业的竞争实力。
The level of social and economic development continues to improve, and promote the rapid development of all walks of life, the real estate industry is even more so. The land value increment tax is a form of tax levied by units, enterprises or individuals that obtain value-added income from the ownership of state-owned land for compensation and the buildings and property rights attached to the land. The land value increment tax is of great significance to the survival and development of the real estate enterprises. It is necessary to do a good job of liquidation of the land value increment tax and concentrate on the key issues so as to continuously enhance the competitiveness of the real estate enterprises.