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近期,国家税务总局下发了《关于进一步做好土地增值税征管工作的通知》(税总发[2013]67号),强调着力抓好土地增值税清算工作,从而使土地增值税成为2013年财产行为税征管的重点。下面结合实际案例就土地增值税清算鉴证业务过程中常遇到的问题进行分析。一、合作开发项目应税主体资格的判定在进行土地增值税清算鉴证时,首先,应判定项目开发主体,包括法定开发主体、开发劳务实施主体;其次,只有法定开发主体才是土地增值税的应税主体。
Recently, the State Administration of Taxation issued the Circular on Further Improving the Collection and Administration of Land Value Added Tax (No. 67 [2013] of the General Administration of Taxation), stressing that efforts should be made to liquidate the value-added tax of land so that the value-added tax of land will become 2013 Property tax behavior of the focus. The following combination of the actual case of land value-added tax clearing certification business process often encountered problems are analyzed. First, the cooperative development project to determine the qualification of taxable subjects in the land value-added tax liquidation forensics, first of all, should determine the subject of project development, including the legal development of the main body, the development of labor implementation of the main; secondly, only the main body of the legal development of land value-added tax Taxable subjects.