襄阳市土地增值税清算存在的问题及改进措施  

Problems and Improvement Measures of Liquidation of Xiangyang Land VAT

作　　者：韩宗强[1] 

机构地区：[1]襄阳职业技术学院经济管理学院,湖北襄阳441050

出　　处：《襄阳职业技术学院学报》2013年第3期8-10,共3页Journal of Xiangyang Polytechnic

摘　　要：近年来,我国房价居高不下,为了抑制土地投机、调节房地产业利润,国家加大了对房地产市场税收调控力度,进一步加强了房地产开发企业土地增值税清算管理工作。文章在分析襄阳市土地增值税清算工作中存在的问题的基础上,针对问题产生的原因提出了加强土地增值税清算工作的措施。In recent years, in order to curb land speculation, regulating the real estate industry profits, the state has increased taxes on the real estate market regulation to further strengthen VAT settlement management of real estate development enterprises. Based on the analysis of the problems in Xiangyang City VAT settlement, this article proposes measures to strengthen the work of the VAT settlement.

关 键 词：襄阳 房地产 土地增值税 清算 

分 类 号：F812.42[经济管理—财政学]