Qi Ye Bu Dong Chan Chu Zhi De Tu Di Zeng Zhi Shui Na Shui Chou Hua Research on the Tax Planning of Land VAT to the Real Estate Disposal in Enterprises
Quan Guo Shi Xing "Ying Gai Zeng "Dao Zhi Di Fang Cai Zheng Shou Ru Chi Jin ,Di Fang Shui Zheng Guan Yue Lai Yue Yan Ge ,Bu Dong Chan Chu Zhi Zhong Da Liang Ye Wu Bei Shui Wu Ren Ding Wei "Guo You Fang Di Chan Zhuan Rang "Er Zheng Shou Tu Di Zeng Zhi Shui Wei Ci ,Jie He Xian Xing Tu Di Zeng Zhi Shui Fa Gui Zheng Ce Gui Ding ,Chan Ming Liao Bu Dong Chan Chu Zhi Gua Yong De Tu Di Zeng Zhi Shui Zheng Ce ,Tan Tao Liao Bu Dong Chan Chu Zhi Ye Wu De Tu Di Zeng Zhi Shui Chou Hua Ji Zhu Yao Ling ,Bing Ju Li Fen Xi Liao You Xiao Yun Yong Xian Xing Shui Shou Fa Gui Yu Zheng Ce Chai Yi Kai Zhan Tu Di Zeng Zhi Shui Chou Hua De Xian Zhu Xiao Guo The national trial of "business tax reform levy VAT" led to tight local financial revenue, so that the local tax collection and management is more stringent. Most of the real estate disposal was tax identified as "state owned real estate transfer" business, thus levying land value added tax. Therefore, combined with the current land value increment tax regulations and policies, the policy of land value increment tax applicable to the real estate disposal is expounded, the technical essentials of the land value increment taxation of the real estate disposal business are discussed, and examples are given to analyze the effective application of the current tax regulations and policies to carry out the land The significant effect of VAT planning.