目前,税务机关对符合条件的纳税人开展了土地增值税清算工作。《土地增值税暂行条例实施细则》规定,纳税人成片受让土地使用权后,分期分批开发、转让房地产的,其扣除项目金额的确定,可按转让土地使用权的面积占总面积的比例计算分摊,或按建筑面积计算分摊,也可按税务机关确认的其他方式计算分摊。根据该规定,各地现行的土地增值 At present, the tax authorities have carried out land value-added tax liquidation work on eligible taxpayers. “Provisional Regulations of the Land Value Added Tax Regulations,” provides that taxpayers into pieces after the transferee of land use rights, the phased development and transfer of real estate, the deduction of the amount of the project can be determined according to the total area of ​​the transfer of land use rights The proportion of share apportionment, or according to the construction area of ​​apportionment, but also according to the tax authorities to confirm the other way to share apportioned. According to the regulations, the existing value of land in various places