论文部分内容阅读
土地增值税实施已近四年,有许多问题需要进一步探讨和完善。一、土地增值税房地产税务评估问题上地增值税是从转让房地产所取得的收入减除扣除项目金额后的余额作为计税依据。正确确定转让收入和扣除项目这两个因素成为土地增值税计算和征收的重要环节。但是,由于房地产行业?
Land value-added tax has been implemented for nearly four years and many problems need to be further explored and improved. First, the land value-added tax tax assessment of real estate value-added tax on the transfer of real estate from the income obtained after deducting the amount of the deduction of the balance as a tax basis. Correctly determine the transfer of income and deductions of these two factors become the land value-added tax calculation and collection of an important part. However, due to the real estate industry?