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2006年12月28日,国家税务总局发布了《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,以下简称187号文),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。土地增值税作为当前国家宏观调控房地产市场的税收工具之一,对调节房地产开发企业增值收益、抑制投资冲动有重要作用。土地增值税调整过程复杂,特别是关于收入和扣除项目的确认,容易产生混淆。
On December 28, 2006, the State Administration of Taxation promulgated 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, hereinafter referred to as Circular 187) from December 2007 February 1, the real estate business land value-added tax project to conduct a full liquidation. As one of the taxation tools for the current national macro-control real estate market, land value increment tax plays an important role in adjusting the value-added income of real estate development enterprises and restraining the investment impulse. The land value increment tax adjustment process is complex, especially with regard to the recognition of income and deductions, which can easily lead to confusion.