为简化行政审批手续,进一步方便纳税人和加强税收管理,不久前,国家税务总局发出通知,取消《土地增值税暂行条例实施细则》第15务第1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。通知指出,纳税人因经常发生房地产转让而难以在每次转让后申报,是指房地产开发企业开发建造的房地产、因分次 Not long ago, the State Administration of Taxation issued a circular to cancel the “Land Tendency Provisions” Provisions Article 15, paragraph 1 of the land value-added tax taxpayers due to the frequent occurrence of real estate If the transfer is difficult to declare after each transfer, the tax return shall be subject to the examination and approval of the tax authorities on a regular basis. The circular pointed out that taxpayers often due to real estate transfer and difficult to declare after each transfer refers to the real estate development enterprises to develop real estate, due to sub-