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ugg メンズ 土地增值税税制设计也比较复杂

the settlement conditions of land value-added tax can be divided into two categories: one is to be clearing situation, including completed, completed the sale of real estate development project; the overall transfer without the completion of real estate development project; direct transfer of land use rights. The two is the tax authorities may require the liquidation of the case, including the completed project transfer area of more than 85%, or even less than 85% but the remaining area is rental or occupied; pre-sale permits for three full years have not yet completed the sale of the taxpayer the cancellation of registration. For the settlement of land value-added tax in the project to reach settlement conditions,ugg メンズ, the real estate project actual tax liability, and state taxes, duotuishaobu.
the responsible person said, in recent years, the State Administration of Taxation issued a "real estate development enterprises on the settlement of land appreciation tax related issues notice", "the settlement of land value-added tax management procedures", "on the strengthening of the land value-added tax levy management work of the notice" and a series of perfect system, strengthen the collection and management of the files, and for several years in Beijing, Shanghai and other 21 provinces and cities of supervision and inspection, to promote the settlement of land value-added tax, land value-added tax collection and management is gradually increasing.
at the same time, the responsible person also said, at present the land value-added tax also faces some difficulties and pressure, mainly reflected in: the operation of the real estate industry complex,UGG ブーツ アウトレット, land value-added tax system design is more complex. The settlement of land value-added tax, need to review a lot across several annual income, costs and expenses,UGG ブーツ 人気, tax collection difficult and prone to law enforcement risk.
"the next step, the State Administration of Taxation will further improve the system of measures, strengthening the land value-added tax." The responsible person said.
  土地增值税清算条件分两类:一是必须清算的情形,包括房地产开发项目全部竣工、完成销售的;整体转让未竣工决算房地产开发项目的;直接转让土地使用权的。二是税务机关可要求清算的情形,包括已竣工项目转让面积超过85%、或虽未超过85%但剩余面积已出租或自用的;取得预售许可证满三年仍未销售完毕的;纳税人注销登记的。在项目达到清算条件后进行土地增值税清算,得出房地产项目实际应缴的税款,与预征的税款比较后,多退少补。
  该负责人表示,近年来税务总局下发了《关于房地产开发企业土地增值税清算管理有关问题的通知》、《土地增值税清算管理规程》、《关于加强土地增值税征管工作的通知》等一系列完善制度、加强征管的文件,并连续几年对北京、上海等21个省市进行督导检查,推动土地增值税清算工作,土地增值税征管力度是逐步加大的。
  同时,该负责人还表示,目前土地增值税征管还面临着一些困难和压力,主要反映在:由于房地产行业经营情况复杂,UGG ブーツ 人気,土地增值税税制设计也比较复杂。土地增值税清算需要审核大量跨若干年度收入、成本和费用情况,税收征管难度大并容易产生执法风险。
  “下一步,税务总局将进一步完善制度措施,加强土地增值税征管。”该负责人说,アグ モカシン
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