关键词：土地增值税 房地产行业 征管问题
Chun Fai real estate company land value-added tax calculation,Pay and improve train of thought
Abstract: with the rapid development of the real estate market, the real estate tax revenue growth year after year, has become the main source of local finance income and the main point of growth. Land tax is the state macro-control real estate market is one of the most important tax, its effective use is inseparable from the specific policy effective execution. As the real estate tax to tax, tax collection difficult, collection and management is not in place and other issues are more prominent. How to improve the real estate tax collection and management, has become the current tax departments need to address an important issue. At present, the land value-added tax theoretical research and empirical research, but from the perspective of tax, land value-added tax policy research, showing a hysteresis.
Key words : the value-added tax of land, the real estate industry, collection and management