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土地增值税开征以来,在发挥税收的分配杠杆作用,合理调节土地增值收益、维护国家权益、规范房地产交易秩序等诸多方面发挥了积极作用,但是在实际执行中也存在不容忽视的问题,亟需加以解决和完善.一、存在问题:(一)部门协调配合缺乏法律约束力土地增值税具有征税面广、税源分散和不稳定等特点,其纳税环节是在办理产权权属变更手续之前,因此,税务部门与房产、土地管理部门的密切配合是搞好土地增值税源泉控管的关键.关于部门协调配合问
Since the introduction of land value increment tax, it has played an active role in many aspects such as giving play to the distributional leverage of taxation, reasonably adjusting the value-added income of land, safeguarding national rights and interests, and regulating the order of real estate transactions. However, there are also problems that can not be ignored in actual implementation. To solve and improve: First, the problems: (a) the lack of coordination and coordination of the law Lv value-added tax with a wide range of taxes, tax sources scattered and unstable characteristics of the tax link is in the ownership of property before the change, Therefore, the close cooperation between tax department and real estate and land administration department is the key to do well the source control of land value-added tax.