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土地增值税成本分摊一直是土地增值税清算的重点,成本分摊方法不同直接影响清算结果,如何更科学、更合理的选择成本分摊方法,使清算结果更容易被纳税人及税务人员所接受,一直困扰着征纳双方,本文对各成本分摊方法进行优缺点对比,分析它们的适用范围,结合案例以不同分摊方法对比清算结果,并给出科学的分摊方法,最后对土地增值税清算中成本分摊提出适当建议。
The cost apportionment of land value increment tax has always been the focus of land value-added tax liquidation. Different cost-sharing methods directly affect the liquidation result. How to choose a more scientific and reasonable cost-sharing method so that the liquidation results can be more easily accepted by taxpayers and tax officials, This paper gives a comparison of the advantages and disadvantages of each method of cost allocation, analyzes their applicability, compares the results of settlement with different methods of allocation, gives a scientific method of allocation, and finally apportion the cost of clearing land value-added tax Make appropriate recommendations