摘要
从2007年2月1日起,中国开展了房地产开发企业土地增值税清算工作。但在清算中存在着一系列的问题。文章针对广西在土地增值税清算中存在的问题提出了加强土地增值税清算工作的相关建议。
Since February 1, 2007, China started the Land Appreciation Tax Accounting of Real Estate Industry. A series of issues exist in the accounting. This paper aims at the issues existing in the Land Appreciation Tax accounting of Guangxi and introduces some relevant suggestions on enhancing the work of Land Appreciation Tax accounting.
出处
《广西经济管理干部学院学报》
2008年第1期46-48,52,共4页
Journal of GuangXi Cadres College of Economic and Management
关键词
土地增值税
清算
问题
解决措施
Land Appreciation Tax
Accounting
Issues
Measure