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土地增值税是国家对房地产进行调控的重要手段之一,为了使得我国宏观调控政策落实下来,提升土地增值税清算管理水平,需要对房地产项目实施分项目清算,更好的引导房地产投资方向。在进行土地增值税清算过程中,清算方式比较多,基于土地增值税清算的严格背景,房地产土地增值税清算需要在严格的环境中开展。
Land value increment tax is one of the most important means by which the state controls real estate. In order to make the implementation of China’s macro-control policies and improve the liquidation management of land value-added tax, real estate projects need to be sub-itemized to better guide real estate investment. In carrying out the land value increment taxation process, the liquidation method is more, based on the strict background of land value-added tax liquidation, real estate land value-added tax liquidation needs to be carried out in a strict environment.