土地增值税清算管理中存在的问题与建议  

Problems and Suggestions in the Management of Land Value Added Tax Clearing

作　　者：杨海忠 

机构地区：[1]广西大学,广西 南宁

出　　处：《金融》2022年第6期616-621,共6页Finance

摘　　要：社会经济持续不断的发展,房地产成为民生和政府越来越关注的热点问题。土地增值税作为房地产行业的独有税种,具有税额占比大、清算规则复杂、持续周期长的特点。各大房企都将土地增值税管理作为财务工作的重中之重,因此,作为地方财政收入的主要来源之一,土地增值税肩负着组织财政收入和调控房地产市场的双重职能。文章首先对现行土地增值税清算政策存在的问题进行了分析,同时提出了相应的改进建议。With the continuous development of social economy, real estate has become a hot issue of increasing concern to people’s livelihood and the government. As a unique tax type in the real estate industry, land value added tax has the characteristics of large proportion of tax, complex liquidation rules and long duration. All major real estate enterprises regard land value-added tax management as the top priority of financial work. Therefore, as one of the main sources of local financial revenue, land value-added tax shoulders the dual functions of organizing financial revenue and regulating the real estate market. This paper first analyzes the problems existing in the current land value-added tax liquidation policy, and puts forward corresponding suggestions for improvement.

关 键 词：房地产业 土地增值税 土地增值税清算管理 

分 类 号：F812[经济管理—财政学]