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我国土地增值税征收环节比较复杂,尤其在准确计算增值额上存在较大困难,需要准确核查房地产企业的收入和准确计算扣除金额,实际操作中难度较大。1.收入确认的难点及其解决国家税务总局明确规定:土地增值税清算时,已全
The collection of land value-added tax in our country is rather complicated. In particular, there is great difficulty in accurately calculating the added value. It is necessary to accurately verify the real estate enterprise’s income and accurately calculate the deducted amount, which is more difficult in actual operation. 1. Difficulties and Solutions for Revenue Confirmation The State Administration of Taxation clearly stipulates that when land value-added tax is cleared, it has been fully implemented