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| 调整房地产开发企业土地增值税税负的方法 | |
| 引用本文： | 贾华芳. 调整房地产开发企业土地增值税税负的方法[J]. 特区经济, 2006, 0(6): 375-376 |
| 作者姓名： | 贾华芳 |
| 作者单位： | 襄樊学院,经济与管理学系,湖北,襄樊,441053 |
| 摘 要： | 增值税为纳税人转让房地产的收入减除《土地增值税暂行条例实施细则》规定的扣除项目金额后的余额。可从确定适当房地产价格、成本换算对象、选择合适的利息扣除方式及运用税收优惠政策等方式调整税负。 |
| 关 键 词： | 土地增殖税 房地产开发企业 税负 |
The method in adjusting real estate development enterprises' land value added tax |
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| Jia Hua Fang. The method in adjusting real estate development enterprises' land value added tax[J]. Special Zone Economy, 2006, 0(6): 375-376 | |
| Authors: | Jia Hua Fang |
| Abstract: | Tax burden of value added tax is the amount of balance which can be got when the balance of the project is deducted from the taxpayer's earning when the transferring of his real estate happens bases on "the Implementation Regulation of Temporary regulation of Land Increment duty "There are several ways of adjusting this tax burden ,such as confirming the proper object of conversion of the price or cost of the real estate,Choosing the proper way of deducting interest ,and using the preferential policy of taxation,etc |
| Keywords: | Land increment duty real estate developer tax burden |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |