摘要
根据土地增值税与房地产开发项目成本、利润、价格的关系,分析了土地增值税预征清缴对房地产开发的影响,并从企业、政府方面提出了建议。
According to the relationship between land value added tax and the cost,profit,price of real estate development project,the paper analyses the influence of land value added tax collection and liquidation on real estate development.And some proposals are put forward to enterprises and government.
出处
《建筑经济》
北大核心
2007年第S1期181-183,共3页
Construction Economy
关键词
土地增值税
预征
清算
房地产开发
利润
房价
land value added tax
collection in advance
liquidation
real estate development
profit
housing price
