土地增值税会计处理技巧（Accounting treatment skills of land value increment tax）.docVIP

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土地增值税会计处理技巧（Accounting treatment skills of land value increment tax）.doc

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土地增值税会计处理技巧（Accounting treatment skills of land value increment tax）

土地增值税会计处理技巧（Accounting treatment skills of land value increment tax） The land value-added tax payers shall be the units and individuals that have obtained the income from the transfer of the right to use state-owned land, the buildings on the ground and their attachments (hereinafter referred to as the transfer of real estate) for sale or otherwise. The object of Taxation of land value-added tax is paid for the transfer of real estate income to live the transfer of real estate has the full price and the economic benefits, speaking from the form including monetary income, real income and other income. Land tax is paid for the transfer of state-owned land use only, on the ground buildings and their attachments. Here said the buildings on the ground and its attachments refer to all buildings constructed on the ground, the ground and underground structures, various ancillary facilities, and attached to the land and cannot move, the move will suffer from various plant breeding, damage and other items. The accounting method for paying land value-added tax on enterprises is hereby explained as follows: (1) the enterprises that pay the land value-added tax should set up a detailed account of the payable land value-added tax under the subject of paying taxes. (2) the enterprises that transfer the right to use state-owned land, the buildings on the ground and their attachments and obtain income shall, in accordance with the provisions of the regulations, calculate the land value-added tax payable, and shall carry out accounting treatment in the following circumstances, respectively: The main real estate business, by the current operating income, the burden of land tax, debit business taxes and surcharges (real estate development enterprises), business tax (real estate enterprises with foreign investment), business tax and surcharges (listed companies), the business tax (foreign economic cooperative enterprises) and other subjects, credited taxes payable - should pay land tax