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央视《每周质量报告》报道称:2005年至2012年8年间,房地产开发企业应交而未交的土地增值税总额超过3.8万亿元,而且列出了主要地产上市房企的拖欠额。一石激起千层浪,惹得诸多专家与房企出来反对与质疑。央视将矛头指向了房企,其实这事非常复杂。至少涉及到三个方面:其一,税种设计比较复杂。1994年施行的《土地增值税暂行条例》规定,土地增值税实行四级累进税率:增值额未超过扣除项目金额50%的部分,税
CCTV Weekly Quality Report reported that from 2005 to 2012, real estate development companies should pay the total amount of land VAT not surpassed 3.8 trillion yuan, and lists the arrears of the major real estate market prices. A stone aroused Melaleuca waves, prompting many experts and the Housing prices come out against and questioned. CCTV will spearhead the room rate, in fact, this matter is very complicated. At least involves three aspects: First, the tax design is more complicated. The Provisional Regulations on Land Value Added Tax, which was implemented in 1994, stipulated that the land value increment tax shall be subject to a progressive tax rate of four grades: the increment does not exceed 50% of the deducted item amount, and the tax