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国家税务总局发布的《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)已于2007年2月1日起正式执行。该通知明确了房地产企业土地增值税进行清算式缴纳的适用范围,扭转了以“预征”为主的土地增值税缴纳现状,标志着房地产开发业迎来了土地增值税“清算”时代。《通知》规定,土地增值税以房地产开发项目为单位进行清算,对于分期开发的项目,以分期项
Notice of the State Administration of Taxation on Relevant Issues Concerning the Liquidation of Land Appreciation Taxes of Real Estate Development Enterprises (Guo Shui Fa [2006] No. 187) was duly implemented on February 1, 2007. The circular clarifies the scope of application of liquidation of real estate value-added tax and reverses the status quo of paying land appreciation tax based on “pre-levy”, which indicates that the real estate development industry ushers in an era of “liquidation” of land value-added tax. “Notice” provides that the land value increment tax to real estate development projects as a unit for liquidation, for the development of projects by installments