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土地增值税作为国家宏观调控房地产市场的税收杠杆之一,对调节房地产开发企业增值收益、抑制投资投机行为起着重要作用,但土地增值税政策本身存在的不足,影响了土地增值税调节职能的充分发挥,没能达到土地增值税制设计的初衷和效果,必须完善土地增值税政策,改变管理模式。本文将从一个案例入手,对我国房地产企业土地增值税管理出现的问题进行研究探讨,并给出建议。
As one of the tax levers of real estate market, the land value increment tax plays an important role in regulating the value-added income of real estate development enterprises and restrain investment speculation. However, the existing problems of land value increment tax policy itself have an impact on the regulatory functions of land value increment tax Give full play to fail to achieve the original intention and effect of land value increment tax system design, we must improve the land value increment tax policy and change the management mode. This article will start with a case study of the problems that arise in the management of land value-added tax of real estate enterprises in our country, and give some suggestions.