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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),要求房地产企业在满足一定条件的情况下,土地增值税必须进行清算。土地增值税成了悬于房地产企业头上的达摩克利斯剑,于是各种关于土地增值税筹划的方案成了热点,而事实上许多看起来
On December 28, 2006, the State Administration of Taxation issued the Circular of the State Administration of Taxation on the Issues Related to the Liquidation of Land Value Added Tax in Real Estate Development Enterprises (Guo Shui Fa [2006] No. 187), requiring real estate enterprises to meet certain conditions , Land value increment tax must be liquidated. The land value added tax became the Damocles sword hanging over the head of the real estate enterprise, and various plans for land value increment tax became a hot spot. In fact, many looked like