论文部分内容阅读
中税协发[2011]110号各省、自治区、直辖市和计划单列市注册税务师协会:2007年12月29日,国家税务总局发布《土地增值税清算鉴证业务准则》(国税发[2007]132号)。根据《土地增值税清算管理规程》(国税发[2009]91号)等相关政策的变化,中税协于2011年协同纳税服务司修订完成《土地增值税清算鉴证业务准则(报审稿)》,并根据准则
Tax Association [2011] No. 110 Institute of Certified Public Accountants of Provinces, Autonomous Regions, Municipalities directly under the Central Government and City of Plan Area: On December 29, 2007, the State Administration of Taxation issued Operational Guidelines on Liquidation of Land Appreciation Tax (Guo Shui Fa [2007] 132 number). In accordance with the relevant policies of the State Administration of Taxation on Liquidation of Land Value-added Tax (Guo Shui Fa [2009] No. 91) and other relevant policies, the China Tax Association revised and completed the “Land appreciation tax clearing and certification business practice (report review)” with the Tax Affairs Department in 2011 , And according to the guidelines