论文部分内容阅读
各省、自治区、直辖市和计划单列市地方税务局: 为了简化行政审批手续,进一步方便纳税人和加强税收管理,经研究,现对土地增值税纳税人定期进行纳税申报的问题做如下解释和规定: 一、取消《中华人民共和国土地增值税暂行条例实施细则》第十五条第一款对土地增值税纳税人因经常发生房地产转让而难以在每次转让后申报的,定期进行纳税申报须经税务机关审核同意的规定。
Local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plans: In order to simplify administrative examination and approval formalities, further facilitate taxpayers and strengthen tax administration, the following explanations and provisions are made on the issue of regular tax returns for land value increment taxpayers: First, the abolition of “People’s Republic of China Land Provisional Regulations on the implementation of the Provisions” Article XV of the first paragraph of the land value-added tax taxpayers due to frequent real estate transfer and difficult to declare after each transfer, the regular tax returns are subject to tax Authorities approved the agreement.