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随着我国经济的发展和进步,土地增值税越来越受到重视,尤其是土地增值税的清算更是受到了广泛关注。随着房地产行业的快速发展,近年来,我国密集出台了“国八条”等相关政策,土地增值税的相关政策也在近年密集发布。土地增值税属于超率累进税率,不同经营水平的房地产企业的税负率极不相同,而且土地增值税存在清算,清算期短则二三年,多则七八年,跨度时间非常长,对于会计核算的影响很大,一旦处理不慎,将对企业产生重大不利影响。本文就目前我国土地增值税的会计核算的影响做了简要的分析和探讨。
With the economic development and progress of our country, the land value increment tax is paid more and more attention, especially the liquidation of the land value increment tax has drawn more and more attention. With the rapid development of the real estate industry, in recent years, China has promulgated some relevant policies such as the “Eight Articles of the State” and other relevant policies on land value increment tax, which have also been released in recent years. The land value increment tax belongs to the progressive tax rate of excess rate. The real estate enterprises with different management levels have very different tax rates, and the land value increment tax is liquidated. The liquidation period is shorter in two or three years, then in 1978 and the span time is very long. Accounting has a great impact, once handled inadvertently, will have a significant adverse impact on the business. In this paper, the current impact of China’s land value increment tax accounting has done a brief analysis and discussion.