论文部分内容阅读
近年来,随着改革的不断深入,作为国民经济中重要部分的房地产行业得到了飞速发展。在我国,税收收入是财政收入的重要来源之一,土地增值税作为房地产行业负担最重的应纳税种,对于国家税收的增长作用重大。本文主要针对现阶段新建房地产买卖情况的土地增值税扣除项目的难点问题进行思考,探究其影响因素,以期对房地产行业的科学平稳发展形成参考。
In recent years, with the deepening of reform, the real estate industry, as an important part of the national economy, has witnessed rapid development. In our country, the tax revenue is one of the important sources of fiscal revenue. As the most important tax payable for the real estate industry, the land value increment tax plays a significant role in the growth of the national tax revenue. This article focuses on the current situation of real estate sale and purchase of land value-added tax deduction difficult issues to consider, explore its influencing factors, with a view to the real estate industry, scientific and stable development for reference.