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根据《土地增值税暂行条例实施细则》(以下简称《实施细则》),《国家税务总局关于土地增值税清算有关问题的通知》(国税函〔2010〕220号,以下简称“220号文”),《国家税务总局关于印发<土地增值税清算管理规程>的通知》(国税发〔2009〕91号,以下简称“91号文”)相关规定,对于纳税人财务费用中的利息支出,如果在土地增值税清算时据实扣除,需要满足两个条件:第一,能提供金融机构证明;第
Pursuant to the Detailed Implementation Rules of the Provisional Regulations on the Implementation of the Land Appreciation Tax (the “Regulations”), the Circular of the State Administration of Taxation on Issues Relevant to Liquidation of Land Value Added Tax (Guo Shui Han [2010] No. 220, hereinafter referred to as “Circular 220 Notice of the State Administration of Taxation on Printing and Distributing the Regulation on Liquidation of Land Appreciation Tax (Guo Shui Fa [2009] No. 91, hereinafter referred to as ”Circular 91"), the interest on the taxpayer’s financial expenses Expenses, if the land value-added tax is actually deducted at the time of liquidation, need to meet two conditions: first, to provide proof of financial institutions;