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房地产开发用地是指房地产开发企业为进行房地产开发经营而取得的用于基础建设、房屋建设的各类土地。近年来,由于国家在房地产开发用地征收城镇土地使用税方面的政策出现了一些新的变化,对于内资房地产开发企业(以下简称房地产开发企业)的房地产开发用地是否应征收城镇土地使用税问题。大家存在着一些争议。本文拟就其有关税收征免政策的沿革作一些梳理、解读,仅供大家参考。
Real estate development land refers to the real estate development enterprises for the real estate development and management and obtained for the infrastructure, housing construction of all types of land. In recent years, some new changes have taken place in the policies of the state in the levying of the urban land use tax on the real estate development land. Whether the land use tax should be levied on the real estate development land for domestic-funded real estate development enterprises (hereinafter referred to as real estate development enterprises) should be levied. There is some controversy. This article intends to make some analysis on the evolution of tax collection and exemption policies for our reference.