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2003年财政部、国家税务总局发布了《关于营业税若干政策问题的通知》(财税[2003]16号),其第三条第二十款规定“单位和个人销售或转让其购置的不动产或受让的土地使用权,以全部收入减去不动产或土地使用权的购置或受让原价后的余额为营业额。”针对这个规定,房地产企业是否可以据此按开发产品的销售额减去受让土地款作为营业额进行差额征税成为焦点。2006年,A市甲房地产公司从乙国有房地产公司购入
In 2003, the Ministry of Finance and the State Administration of Taxation issued the Circular on Several Policy Issues Concerning Sales Tax (Cai Shui [2003] No. 16), and the third paragraph of the third paragraph stipulates that “units and individuals sell or transfer the real property they purchase The transferee’s land use right shall be the turnover after the total income minus the purchase or transfer of the original price of the real property or land use rights. ”According to this regulation, whether the real estate business can deduct the sales amount of the development product according to this rule Transferred land as a revenue tax balance as the focus. In 2006, A real estate company from a country B real estate company purchased