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ying gai zeng hou fang di chan ye tu di zeng zhi shui xiang guan zheng ce shu li
Author(s): 
Pages: 108-111
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  营改增土地增值税土地增值税预缴土地增值税清算;
Abstract: "营改增"试点在全国范围内全面推开使得房地产业必须面对增值税的变化,而土地增值税的变化亦不可避免。"营改增"后土地增值税相关政策的发布仍存在不同文件的规定口径相异、计算方法含糊、缺乏可操作性等实际问题,针对土地增值税预缴和清算两个阶段,有必要对预缴的计税依据、转让房地产收入总额、取得土地使用权所支付的金额、与转让房地产有关的税金等进行详细的分析和探讨。
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