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国家税务总局于2007年1月实施了《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》(国税发[2006]187号),紧接着又在2010年5月25日发布了《关于加强土地增值税征管工作的通知》国税发[2010]53号、2013年6月20日发布《关于进一步做好土地增值税征管工作的通知》(税总发〔2013〕67号)。政府出台的这些政策都是为了更好地促进房地产开发企业土地增值税清算的管理工作,达到强化土地增值税清算工作的目标,清算以往长期积压的项目,力求做到完全彻底地执行这项政策。
In January 2007, the State Administration of Taxation implemented the Circular of the State Administration of Taxation on Issues Related to the Liquidation of Land Appreciation Taxes of Real Estate Development Enterprises (Guo Shui Fa [2006] No. 187), which was released on May 25, 2010 Notice on Strengthening Levy and Administration of the Land Appreciation Tax Guo Shui Fa [2010] No. 53 and Notice on Further Improving the Levy and Management of the Land Appreciation Tax issued on June 20, 2013 (Tax Zong Fa [2013] No. 67). These policies promulgated by the government are all intended to better promote the management of land value-added tax liquidation in real estate development enterprises, achieve the goal of strengthening the liquidation of land value-added tax and liquidate the long-term backlog in the past and strive to implement this policy completely and thoroughly .