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土地增值税能够规范土地、房地产市场交易秩序,合理调节土地增值收益,维护国家权益。由于该税种既有增值税的特点,又具有所得税的性质,计税过程比较烦琐,税务人员难以掌握,纳税人不易接受,且房地产产品开发与转让周期较长,增加了土地增值税征管难度,造成税款大量流失。本文就土地增值税在房地产行业中的征管问题进行了深入的探讨,提出了自己的建议和看法,具有一定的参考价值。
The land value increment tax can regulate the trade order of land and real estate market, reasonably adjust the land appreciation income, and safeguard the national rights and interests. As the tax has the characteristics of both the value-added tax and the income tax, the process of tax calculation is cumbersome, the tax staff is difficult to grasp, the taxpayers are not easy to accept, and the cycle of development and transfer of real estate products is longer, which increases the difficulty of land value- Cause a substantial loss of taxes. In this paper, the land value-added tax in the real estate industry in the collection of management issues in-depth discussion, put forward their own suggestions and views, with some reference value.