土地增值税政策有诸多问题在实际征管过程存在争议,笔者对以下几个问题进行探讨。一、土地增值税清算的定义如何理解《国家税务总局关于印发<土地增值税清算管理规程>的通知》(国税发〔2009〕91号,以下简称“91号文”)第三条规定:“《规程》所称土地增值税清算,是指纳税人在符合土地增值税清算条件后,依照税收法律、法规及土地增值税有关政策规定,计算房地产 Land value increment tax policy has many problems in the actual collection and management process is controversial, the author of the following issues to be explored. I. Definition of Land Value Added Tax Liquidation How to understand Article 3 of the Circular of the State Administration of Taxation on Printing and Distributing the Regulation on Liquidation of Land Appreciation Tax (Guo Shui Fa [2009] No. 91, hereinafter referred to as ”Circular 91“) : ”Routines referred to as land value-added tax liquidation refers to the taxpayers in line with the land value-added tax liquidation conditions, in accordance with tax laws, regulations and land value-added tax policy, the calculation of real estate