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随着社会的发展和经济的进步,房地产业得到了飞速的发展,房价的不断上涨切实的影响到了民众的日常生活和房地产市场,近年来为了遏制房价的过快增长,我国出台了一系列政策和法规来调控和管理房地产企业,税收作为经济的杠杆在其中发挥着十分重要的作用,而土地增值税是房地产税收中的重中之重,所以近年来房地产企业的领导和相关的专业人士逐渐加大了对房地产企业土地增值税清算工作的关注和重视,因此对房地产企业土地增值税清算工作进行研究是十分必要和重要的。
With the development of society and economic progress, the real estate industry has been rapid development, rising real estate prices have indeed affected the daily life of the people and the real estate market, in recent years in order to curb the rapid growth of housing prices, China has introduced a series of policies And regulations to regulate and manage real estate companies, taxation as an economic lever plays a very important role in which the land value increment tax is the most important real estate tax revenue, so in recent years the real estate business leaders and related professionals gradually Increase the concern and attention to the land value-added tax liquidation work of real estate enterprises, so it is necessary and important to study the land value-added tax liquidation of real estate enterprises.