土地增值税纳税评估的指标体系研究——来自汕头市地方税务局的经验

A Study of Index System of Land VAT Tax Assessment System——the Experience of Shantou Municipal Local Taxation Bureau

房地产企业财务核算的特殊性,以及土地征值税税制设置的复杂性决定了房地产业土地增值税纳税评估指标设立的复杂性。论文在总结汕头市地方税务局纳税评估经验的基础上探索了一套比较具有可操作性的土地增值税纳税评估指标体系。得出土地增值税的纳税评估指标设定的核心是确定项目开发成本,科学确定建筑安装工程费;以项目作为土地增值税预征的核算单位,要建立"前馈控税、项目管理、信息比对、模型构建"的土地增值税收流失的风险防范机制。

The specificity of the real estate enterprises' financial calculation,and the complexity of the land VAT tax system account for the complexity of establishing the real estate land VAT tax assessment indicators.Summarizing tax assessment experience of Shantou Municipal Local Taxation Bureau,this paper explores a workable land VAT tax assessment index system.In conclusion it suggests that to set up land VAT tax assessment indicators,the most thing is to define the cost of project development,determine the cost of construction and installation scientifically,take the project as the accounting unit of the land VAT pre-requisition,and establish a risk prevention mechanism of land VAT loss according to the principle of 'tax feed-forward control,project management,information comparison,and model building'.