关于土地增值税稽查的思考详细分析.docxVIP

关于土地增值税稽查的思考 摘要：自我国实行土地增值税征收依赖，土地增值税不仅为政府财政收入的增加贡献了力量，更为我国的经济建设提供了资金支持。土地增值税的金额一般较大，其测度专业性比较强，且影响范围较大，因此，土地增值税的问题直接关系到国家与人民的问题。本文中细致的阐述了土地增值税与税务稽查的理论概念，在此基础上根据稽查实例深入分析我国土地增值税稽查现状与存在的问题，并提出了针对性的粗略与建议。 关键词：土地增值税；税务稽查；策略 Abstract: Since China adopted the land value-added tax dependent LAT not only contributed to increase government revenue, Chinas economic construction to provide more financial support. VAT is generally large amount of land, which measure relatively strong professional and larger scope, therefore, land tax issues directly related to the problem of the state and the people. Detailed in this article describes the theoretical concept of land tax and tax inspectors, on the basis of analyzing the current land tax inspectors and problems of our audit in accordance with examples, and made specific recommendations and rough. Keywords: land tax; tax audit; Policy 目 录 TOC \o 1-3 \h \u  HYPERLINK \l _Toc7679 摘要：  PAGEREF _Toc7679 1  HYPERLINK \l _Toc10828 Abstract:  PAGEREF _Toc10828 2  HYPERLINK \l _Toc23082 1.引言  PAGEREF _Toc23082 1  HYPERLINK \l _Toc6900 2.土地增值税概述  PAGEREF _Toc6900 1  HYPERLINK \l _Toc15192 2.1土地增值税征收背景  PAGEREF _Toc15192 1  HYPERLINK \l _Toc30226 2.2我国土地增值税征管模式  PAGEREF _Toc30226 2  HYPERLINK \l _Toc26019 3.税务稽查理论基础  PAGEREF _Toc26019 2  HYPERLINK \l _Toc7527 3.1税务稽查概念  PAGEREF _Toc7527 2  HYPERLINK \l _Toc29093 3.2税务稽查程序及方法  PAGEREF _Toc29093 3  HYPERLINK \l _Toc5498 3.3税务稽查执法风险  PAGEREF _Toc5498 5  HYPERLINK \l _Toc20157 4.土地增值税稽查实例分析  PAGEREF _Toc20157 6  HYPERLINK \l _Toc24923 5.土地增值税征管稽查所面临的突出问题  PAGEREF _Toc24923 6  HYPERLINK \l _Toc10303 5.1利用增值税政策偷逃税款  PAGEREF _Toc10303 6  HYPERLINK \l _Toc27014 5.2通过少计营业收入偷逃税款  PAGEREF _Toc27014 7  HYPERLINK \l _Toc27975 5.3开发企业虚拟开发成本  PAGEREF _Toc27975 7  HYPERLINK \l _Toc12020 5.4税务部门征管工作不到位  PAGEREF _Toc12020 7  HYPERLINK \l _Toc22540 6.提升土地增值税稽查效率的对策  PAGEREF _Toc22540 8  HYPERLINK \l _Toc214