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目前中国正处于经济快速发展阶段,房地产行业欣欣向荣。在我国,税收收入是财政收入的重要来源之一,房地产行业的不断发展,带动我国经济发展的同时,为国家税收做出了重大贡献。土地增值税作为房地产行业的应纳税种,无疑是负担最重的。本文针对现阶段房地产行业土地增值税的征收现状进行探讨,探究其影响因素,以求制定科学纳税管理举措,配合国家政策,实现税款的合理缴纳,从而保证房地产行业的科学、平稳发展。
At present, China is in a stage of rapid economic development and the real estate industry is thriving. In our country, the tax revenue is one of the important sources of fiscal revenue. The continuous development of the real estate industry has brought about the economic development of our country and made a significant contribution to the national tax revenue. Land value-added tax as the taxable real estate industry is undoubtedly the most heavily burdened. In this paper, the current situation of the land value-added tax levy in the real estate industry is discussed to explore its influencing factors in order to formulate scientific tax management measures in line with national policies to achieve reasonable payment of taxes so as to ensure the scientific and stable development of the real estate industry.