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房地产行业是国民经济的基础性、先导性行业.郑州市房地产行业,与工业、农业、建筑业一起,构成市经济建设的四大支柱产业,在建设“大郑州”和商贸城的经济活动中起着举足轻重的作用.但随着城区的改造和发展,拆迁范围越来越大,房改政策的逐步到位,集资建房越来越多,代收款项、代建工程等各种形式层出不穷,收入方式、建设形式多种多样,对此征收营业税的税收政策需作进一步明确,以地换房、以房换地、以地换地等形式的纳税义务发生时间和计税依据亟待解决,土地使用权转让与出让尚待界定,征管方法需作进一步的统一.针对房地产企业经营中存在的这些问题,结合实际工作提出如下税收征管对策和建议.
The real estate industry is the basic and leading industry of the national economy.Zhengzhou’s real estate industry, together with industry, agriculture and construction, constitutes the four pillar industries in the economic construction of the city. In building economic activities of “Greater Zhengzhou” and trade city Plays an important role.However, with the renovation and development of urban areas, the scope of demolition is more and more large, housing reform policy is gradually put in place, raising more and more housing, cash receipts, construction projects and other forms emerge in an endless stream, revenue Methods and forms of construction are diversified. The taxation policy of levying sales tax needs to be further clarified. The time and tax basis for tax payment in the form of land exchange, land exchange, land exchange, etc. need to be solved urgently. Land use The transfer and assignment of rights have yet to be defined, and the collection and management methods need to be further unified.According to the problems existing in the operation of real estate enterprises, the following tax collection and management measures and suggestions are put forward according to the actual work.