城市更新项目常见涉税问题分析

Analysis of Common Tax Related Issues in Urban Renewal Projects

目前,全国各大城市土地资源稀缺,新增供地逐年减少,通过城市更新盘活存量资源是增加产业空间的重要方式。在开发区范围内产业用地(类)更新升级方式多种多样的情况下,选择研究企业通过回购方式进行城市更新项目在权属变更过程中面临的复杂涉税问题,并结合实际案例进行简要分析。

At present,land resources in major cities across the country are scarce,and new land supply is decreasing year by year.Revitalizing existing resources through urban renewal is an important way to increase industrial space.In the context of various ways of upgrading industrial land(types)within the development zone,this study chooses to study the complex tax related issues faced by enterprises in the process of ownership change for urban renewal projects through repurchase,and provides a brief analysis based on actual cases.