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土地增值税是对转让国有土地使用权及地上建筑物的增值额征收的税种,征收对象主要是房地产开发企业。即销售房地产时,先按照销售收入的一定比例计算缴纳土地增值税,等项目全部销售完毕并结算成本后再进行清算,多退少补。但由于土地增值税清算复杂以及与房地产市场高度相关等因素,目前,土地增值税清算不及时,以“预征代替清算”现象较为普遍。
Land value increment tax is the tax on the transfer of state-owned land use rights and the added value of buildings above ground, mainly for real estate development enterprises. That is, when selling real estate, the land value increment tax should be paid according to a certain percentage of the sales revenue. After the sales of all the projects are completed and the costs are settled, liquidation should be conducted and the amount of land appreciation tax paid back is increased. However, due to the complex land clearing tax settlement and the high correlation with the real estate market and other factors, at present, the land value-added tax is not settled in time, and “pre-levy instead of liquidation” is more prevalent.