摘要
本文以河南省YX房地产企业明珠置业项目的土地增值税清算作为分析对象,根据土地增值税清算基本理论和河南省关于土地增值税的相关政策规定,对该企业在土地增值税清算中存在的问题进行深入的分析,并提出了改进该房地产企业土地增值税清算的相关建议。
This paper takes the land value-added tax liquidation of YX real estate enterprises in Henan Province as the research object.According to the basic theory of land value-added tax liquidation and the relevant policies and regulations of land value-added tax in Henan Province,this paper makes a deep analysis of the problems existing in the process of land value-added tax liquidation in this enterprise,and puts forward some suggestions for improvement of land value-added tax liquidation in the real estate enterprise.
作者
王瑞云
WANG Rui-yun(College of Accounting,Zhengzhou Shengda University of Economics Business & Management,Zhengzhou 451191,China)
出处
《价值工程》
2018年第35期98-100,共3页
Value Engineering
关键词
房地产企业
土地增值税
清算
real estate enterprise
land value-added tax
liquidation