随着土地增值税的清算工作渐趋常态化和严格化,作为国家鼓励建造的普通住房,因其享受国家规定的税收优惠政策,成为税企双方共同关注的焦点。但如何识别已经建造的房屋是否属于普通住房,因为涉及到清算企业的税收利益和国家的税收征管,税企双方在判断的标准上存在着相当大的差异。 As the liquidation of land value-added tax has become more normalized and stringent, ordinary housing, encouraged by the state, has become a common focus of taxation and enterprise because of its preferential tax policies as prescribed by the state. However, how to identify whether the houses that have been constructed belong to common houses or not exist because of the tax benefits of the liquidation enterprises and the tax collection and administration of the state. There is considerable discrepancy between the standards of judgment between taxation enterprises and enterprises.