土地增值税政策不完善、征管不到位、清算困难多,这在税务部门、纳税人和税务中介之间众所周知。就在本刊酝酿这个专栏策划时,适逢国家税务总局下发《关于进一步做好土地增值税征管工作的通知》(税总发[2013]67号)。于是,借《通知》的东风,对专题内容做了延伸,不啻清算鉴证的实务,有关政策解读、风险分析、清算技术等也在其中。我们期待着税务部门、企业和税务中介的相关人员能够对土地增值税由浅入深地继续研究探讨,促进土地增值税完善政策、依法征管,提高清算质效,保证应收尽收。 Lack of land value increment tax policy, collection and management is not in place, more difficult to liquidate, which is well known among tax authorities, taxpayers and tax agencies. At the time of preparing this column plan for the magazine, it coincides with the Circular of the State Administration of Taxation on Further Improving the Administration of the Collection and Administration of Land Value Added Tax (No. 67 [2013] of the General Administration of Taxation). So, by the “notice” of Dongfeng, the content of the article has been extended, not counting the practice of liquidation forensics, the interpretation of the relevant policies, risk analysis, liquidation techniques are among them. We look forward to the relevant departments of the taxation departments, enterprises and tax intermediaries to continue research and study on the land value increment tax from the shallows to the densities, promote the policy of improving land value-added tax, collect the tax according to law, improve the quality of liquidation and ensure that the land is fully collected.