土地增值税清算困难的原因与对策  

On Analysing and Improving Settlement of Land Value-Added Tax

作　　者：黄惠玲[1] 

机构地区：[1]福建金融职业技术学院,福建福州350007

出　　处：《福建金融管理干部学院学报》2009年第3期34-37,共4页Journal of Fujian Institute of Financial Administrators

摘　　要：我国实行土地增值税已十多年,但没有收到预期的效果。土地增值税清算困难的主要原因是房地产开发形式多样、开发周期跨度长,房地产开发企业核算不规范、债务关系复杂,以及部分企业虚构工程项目和工作量,虚增成本费用。要强化土地增值税清算必须严格审验清算制度,打击偷逃税行为。The policy of collecting value-added tax on land have been implemented for over a decade, however, the result proves unsatisfactory. Addressed to the problems of diversified development forms, long time span, ill-formed accounting, messed debt relations and some fictious projects and workload aiming at inflating cost by real estate developers, this article mainly proposes several suggestions to strengthen settlement review system to crack down on tax evasion.

关 键 词：土地增值税 房地产业 税务清算 会计核算 

分 类 号：F293.33[经济管理—国民经济]