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随着营改增试点的全面推开,土地增值税占地税税收收入的比重显著提升。而土地增值税清算时间跨度长、专业性强,存在较高的涉税风险。笔者认为,要用好稽查手段,加强土地增值税清算的后续监督管理,确保政策执行准确和税款足额入库。一是采取定向稽查的随机抽查选案机制。在土地增值税清算稽查对象的选取上,要以风险管理为导向,按照定向稽查的随机抽查机制,综合考虑土地增值税已清算项目的类型、经营规模、纳税数额、成本
With the comprehensive reform pilot camp opened, land value-added tax accounted for a significant increase in the proportion of tax revenue income. The land value-added tax liquidation time span, highly specialized, there is a high tax-related risks. The author believes that we should make good use of means of inspection to strengthen the follow-up supervision and management of land value-added tax liquidation to ensure accurate implementation of the policy and tax storage in full. First, take a random inspection of directional inspection selection mechanism. In the selection of land value-added tax liquidation audit object, we should take risk management as the guide, according to the random inspection mechanism of directional inspection, taking into account the type, scale of operation, tax amount and cost