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国家税务总局1月17日正式宣布,全国各地将从2007年2月1日起开展房地产开发企业土地增值税清算。根据《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》(以下简称为《通知》),土地增值税以国家有关部门审批的房地产开发项目为单位进行清算,对于分期开发的项目,以分期项目为单位清算。开发项目中同时包含普通住宅和非普通住宅的,应分别计算增值额。
The State Administration of Taxation formally announced on January 17 that the value-added tax of the real estate development enterprises will be liquidated from February 1, 2007 onwards throughout the country. According to the Circular of the State Administration of Taxation on the Issues Related to the Liquidation of Land Appreciation Taxes of Real Estate Development Enterprises (hereinafter referred to as the “Notice”), the land value increment tax is cleared in units of real estate development projects approved by the relevant state departments. For the projects developed by phases , By installment project as a unit liquidation. Development projects that contain both ordinary residential and non-ordinary residential should be calculated separately.