土地增值税

关于土地增值税改革的若干思考

Thought about the Reform of Increment Tax on Land Value

土地增值税是我国开征的一个新兴税种。

The increment tax on land value is a new type of tax in China .

现行土地增值税日益显出阻碍房地产流通等弊端。

There are some disadvantages in the present Land Appreciation Tax .

房地产公司土地增值税筹划方法研究

Research on Land Appreciation Tax Planning Methods for Real Estate Company

土地增值税征收对房地产企业的影响研究

Study about Influence of Land Value Increment Tax to Real Estate Enterprises

土地增值税击退豪宅开发潮新房能否拉低房价？

Roll back residential development land tax could bring new premises flows prices ?

规范土地增值税的征收管理等对策。

Moreover , the collection management on the land appreciation tax should be standardized .

完善土地增值税制度的对策

Countermeasures on Perfecting Land Appreciation Tax in China

估计剩余有效损失值估计应付土地增值税

Accrued liabilities for land value increment tax

完善土地增值税的一个设想

A Design on Perfecting Land Appreciation Tax

土地增值税清算政策下普通住宅开发的研究

A Study on the Development of Ordinary Residential under Clearing of Land Value-added Tax Policy

试论土地增值税的保留与完善

The Tentative Plan to Perfect Land VAT

近年来我国的房地产土地增值税成了一个热点问题。

In recent years , our real estate of the land tax became a hot issues .

只对合资企业的房产销售征收营业税和土地增值税。

The joint venture will pay the business tax and the land appreciation tax on selling houses .

作为调控手段之一，国家税务总局等部门发布了《关于加强房地产土地增值税的通知》。

Especially the land increment tax constituted recently gives a great impact to the real estate market .

土地增值税的税收筹划

Tax Planning of Land V.A.T

土地增值税的会计政策选择&基于中国上市公司的实证研究

The Selection of Accounting Policies of Land Value-added Tax : An Empirical Study Based on Listed Companies in China

国家税务总局发文要求加强房地产开发企业土地增值税清算工作。

State Administration of Taxation issued the document to reinforce the land VAT liquidation works on real estate development enterprises .

对个人销售或购买住房暂免征收印花税；对个人销售住房暂免征收土地增值税。

The new policy also removed the stamp duty and land value-added tax for individual residential transactions , starting from next month .

为了加强对我国土地增值税的征收管理，结合目前国家新政策出台的背景，分析当前土地增值税征管中存在的问题，并提出完善的对策。

This paper conducts an analysis of the shortcomings of the land value increment tax system in China and points out the negative consequences .

根据土地增值税与房地产开发项目成本、利润、价格的关系，分析了土地增值税预征清缴对房地产开发的影响，并从企业、政府方面提出了建议。

As one of the means , national tax administration bureau and related departments released the notice in concerning that strengthens real estate land increment tax .

另外，由于土地增值税和物业税都是地税，具体的执行需要地方税务局进行操作。

In addition , because the land value-added tax and property tax are the tax needs of the local implementation of specific operation of the IRD .

文中对目前房地产业财务核算特点及土地增值税税制结构和目前土地增值税征管模式作了介绍。

The text for the current real estate financial accounting and taxation system and the land tax structure of the land tax collection models made a presentation .

鉴于目前对土地增值税管理存在的难点，本文运用纳税评估的方法，建立了一套适合于基层的土地增值税纳税评估模型。

Proposed in the present tax on land management and use of tax assessment is difficult to establish a suitable for the land tax and evaluation model .

文章分四部分，在第一部分，对我国土地增值税法律制度的定义、特征、价值与原则进行了概述。

This article consists of four parts . At first , I outlined the legal system of land value increment tax definitions , characteristics , values and principles .

随着国家对土地增值税清算政策的出台，土地增值税对商品房定价具有深远的影响。

With the implementation of new financial settlement policy , the land value increment tax has been exerting further influence on the pricing of the ordinary commodity houses .

其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。

Chapter Three , Four and Five study on tax planning of business tax , corporate income tax and land value added tax for real estate development companies separately .

但由于土地增值税政策实施效果差、税收制度问题多等各种原因，造成土地增值税不能发挥其应有的调控作用。

But the land value increment tax policy implementation effect difference and the tax revenue system question cause the land value increment tax not to be able to play its proper regulative role .

土地增值税按照纳税人转让房地产所取得的增值额和本条例第七条规定的税率计算征收。

Land Appreciation Tax shall be assessed according to the appreciation amount derived by the taxpayer on the transfer of real estate and the tax rates prescribed in Article 7 of these Regulations .

本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划，通过对比、分析，找到企业的最佳纳税筹划方法。

This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning , through comparing , analyzing and find the best method of tax planning .