《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》要求从2007年2月1日起,对房地产企业土地增值税项目进行全面清算。此前我国绝大多数地区仅对土地增值税实行预征,而且土地增值税计算本身相当复杂,因此笔者从税务检查的角度对土地增值税清算过程中涉及的收入确认与成本费用扣除的常见问题及对策进行浅析。 The Circular of the State Administration of Taxation on Issues Related to the Liquidation of Land Appreciation Taxes of Real Estate Development Enterprises requires that the land value increment taxation project of real estate enterprises be fully liquidated from February 1, 2007. Prior to the vast majority of China’s land value-added tax only pre-levy, and the calculation of land value-added tax itself is quite complex, so I from the tax inspection point of view the process of land value-added tax involved in the confirmation of income and costs deducted from the common problems and Countermeasures.