房地产开发企业土地增值税清算难以全面开展问题的思考.docVIP

房地产开发企业土地增值税清算难以全面开展问题的思考 　　摘要：在现今房价暴涨的情况下，对房地产开发企业进行土地增值清算一方面是规范土地和房地产市场交易秩序，二是抑制房地产投机和炒卖活动，合理调节土地增值收益，防止国有土地收益流失，三是增加国家财政收入。但由于多种原因，房地产企业土地增值税清算未能全面执行。 　　关键词：房地产开发企业；土地增值税 　　Abstract: The rise in prices circumstances, the land value-added real estate development company liquidation is a regulation of the land and real estate market transaction order, the two is to curb real estate speculation and speculation, rationally regulate land value-added income, to prevent the loss of state-owned land revenue, three is to increase state revenue. But because of various reasons, the real estate sett