目 录
骏辉房地产公司土地增值税税的计算、
交纳及改进思路
摘要：随着房地产市场的快速发展，房地产税收收入逐年大幅增长，已成为地方财政收入的重要来源和主要增长点。土地增值税是国家宏观调控房地产市场最重要的税收之一，其有效利用离不开具体政策的有效执行。由于房地产税收涉及税种多、征管难度大，征管不到位等问题较为突出。如何完善房地产业税收征管，已成为当前税收部门需要解决的一个重要问题。目前，针对土地增值税理论研究和实证研究很多，但从税务机关角度出发，对土地增值税政策方面的研究较少，呈现出了滞后性。
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
