国税总局澄清巨额土地增值税欠税说 推算存误读-土地增值税-项目-国税总局_新浪财经_新浪网中英对照

国税总局澄清巨额土地增值税欠税说 推算存误读-土地增值税-项目-国税总局_新浪财经_新浪网中英对照 国税总局澄清巨额土地增值税欠税说 推算存误读|土地增值税|项目|国税总局_新浪财经_新 浪网 [Chinese management net reports integratedly] CCTV about " the amount of land value added tax that countrywide room look forward to should be handed in and did not pay exceeds 3.8 trillion yuan " report, make known his position because of of total bureau of national tax Wu the full stop on hopeful picture. According to the report of xinhua net, recently, according to some media coverage, came 8 years of 2012 2005, the amount of land value added tax that estate develops an enterprise to should be handed in and did not pay exceeds 3.8 trillion yuan, this message makes the central point of public opinion quickly. And look forward to of experience thing room releases announcement 25 days to express in succession, already pressed value added tax of formulary prepay land, owe capture to say pure belong to " misunderstanding " . Be after all " misunderstanding " still break the law owe tax? 26 days of evening, chief of department of tax of behavior of belongings of total bureau of national tax Wu points out with the circumstance that ask for a canal with respect to policy of land value added tax, land value added tax asks for tubal strength is increased stage by stage, the concerned personnel that caused social attention recently is computative to owing a huge sum of duty, the method is incorrect, it is pair of taxation policy and the misunderstanding of the means that ask for a canal are read by accident. This controller points out, land value added tax is taxpayer is when the appreciation income with make over the building on state-owned land access, ground and its attachment to be obtained regular a kind of duty of place pay. Land value added tax makes over the appreciation specified amount that estate acquires to be plan tax basis with taxpayer. Appreciation forehead makes over what the income that estate place gains subtracts tax law sets to deduct the remaining sum after project amount for taxpayer. The cost that deducts project amount to basically involve estate to develop a project and charge, add plan deduct an item, the replacement cost of old house and relevant taxes. According to regulation of byelaw of land value added tax, detailed rules, when developing business land value added tax to execute a sale to estate at present, ask for beforehand, project cease undertakes liquidating, withdraw the system that fills less more. Wait for a reason certainly as a result of involved cost before project complete settle accounts, and cannot occupy with computational land value added tax, can execute ask for beforehand. Ask for beforehand collect according to the certain proportion of sales revenue commonly, ask for beforehand rate by each provincial tax authority is distinguished according to the regulation different type estate is certain. Condition of liquidation of land value added tax divides kind: It is the case that must clear, include estate to develop a project of all complete, sale that finish; Whole is made over not estate of complete final accounting of revenue and expenditure develops a project; Make over land access directly. 2 it is the case that the tax authority can ask to liquidate, include already complete project makes over an area to exceed 85% , or although did not exceed 85% but odd area already rented or of for private use; Obtain open to booking licence to still did not sell those who finish 3 years completely; Taxpayer is cancelled register. Undertake after the project obtains liquidation condition land value added tax is liquidated, reach real-estate project is actual should the imposition of capture, after be being compared with the tax payment that collects beforehand, retreat more fill less. This controller expresses, at present land value added tax asks for a canal to still facing a few difficulty and pressure, basically mirror in: Because real-estate trade management situation is complex, design of tax system of land value added tax is more complex also. Liquidation of land value added tax needs examine and verify to cross a certain number of year income, cost and fare state of affairs in great quantities, difficulty of canal of taxation ask forring arises easily greatly execute the law risk. A dish of random chess pesters land value added tax at the concept actually insignificant, and most a of Qing Dynasty wanting a unit of monthly interest rate basic fact is: Whether is value added tax of the land that owe pay belonged to solid, the injustice with estate true company? The report of daily of the first finance and economics says, from Ren Zhijiang the same night is the first condemn strikes back to collective of room look forward to, and Chinese estate guild holds urgent informal discussion, what show China to develop business power is powerful. End the professional flaw that regards its as the report paid price, estate company depresses long already mood to be able to release, and be built about the system of Chinese land value added tax and fail to advance. Although duty Wu branch is mixed,room look forward to thinks to owe value added tax of land of pay a huge sum conclude have break science, a variety of chaos that can be willing to open Chinese land value added tax further without the person are resembled. Bring research according to Guo Taijun, 2008 to estate appeared on the market 2012 company year all earth increases tax tax rate for 5.7% . This level can represent the earth of countrywide estate company basically to increase tax tax rate. 2008 to 2012 5 years, sale of accumulative total of countrywide commodity house is 25 trillion, with year average the tax rate of 5.7% can get accumulative total answer capture forehead is 1.425 trillion. Come from official statistic data to show, 2008 it is respectively to income of value added tax of land of entire 2012 territory 53.7 billion, 71.9 billion, 127.8 billion, 206.2 billion with 271.8 billion, 5 years aggregate 731.4 billion yuan. 5 years, countrywide land value added tax should capture forehead and collect the gap that 693.4 billion yuan produced between the forehead actually, but have no which branch to have detailed explanation to this up to now. Estate develops personage speak bluntly, because land value added tax implements 4 step above quota accumulative total tax rate, profit margin is higher, the value added tax that wants pay is more, bring about room look forward to to avoid tax is very general. These gimmick are not had outside be install cost, empty to list defray of establishment of communal form a complete set through raising project project to build, enlarge the means such as cost of development project cost to raise cost, make small profit. Since 2007, country tax total bureau early or late 8 dispatch, the demand imposes tubal land value added tax strictly, branch of Wu of each district duty arrives year end is to land value added tax moves again and again more. Self-evident, country tax total bureau and cess Wu branch frequently dispatch urges capture, also from flank confirm land value added tax leaks the capture, phenomenon that owe pay exists objectively and of degree heavy. Should be originally when project settle accounts the land value added tax of pay, by before prepay shifts to an earlier date when buy opens carry out to the project, way of this kind of special taxation is objective on the capital between under cover government and enterprise takes up game. Shenzhen some appears on the market chief inspector of finance affairs of room look forward to points out, to project of high gross profit, prepay amount may want far under answer actually capture amount, remaining sum part comparatives then the enterprise takes up governmental due capital. Development business says, although in principle " ask for beforehand first, hind liquidation, much retreat fill less " , but it is below the circumstance normally, duty Wu branch returns flow of land value added tax to grow quite, flat even do not retreat. Below situation of play chess of this kind of rich, not fathomless also this kind of phenomenon: Room look forward to is given through protracted liquidation time delay pay taxes, flat perhaps did not press impose value added tax of land of pay of rate full specified amount beforehand. System of the liquidation that collect pay is changed as industry characteristic phenomenon, room look forward to had paid a lot of tax when buying land to deal with land formalities, pay land value added tax still is gotten when the project is liquidated. Accordingly, come a few years industry is high to cancelling to repeat the cry of levy to go ceaselessly, and change added tax system innovation as battalion, system of land value added tax also hopeful change. According to the report of 21 centuries economy, on the public response November 26, chief of department of tax of behavior of total bureau belongings also is opposite afore-mentioned national tax Wu the liquidation condition of land value added tax offers specific definition, this by more stricter than once upon a time liquidation considers as the doorsill inside course of study. The first is, the case that must clear, namely estate development project is whole of the complete, sale that finish; Whole is made over not estate of complete final accounting of revenue and expenditure develops a project; Make over land access directly. Another is the case that the tax authority can ask to liquidate, include already complete project makes over an area to exceed 85% , or although did not exceed 85% but odd area already rented or of for private use. Obtain open to booking licence to still did not sell those who finish 3 years completely; Taxpayer is cancelled register. Undertake after the project obtains liquidation condition land value added tax is liquidated, reach real-estate project is actual should the imposition of capture, after be being compared with the tax payment that collects beforehand, retreat more fill less. This anteroom look forward to can be passed did not arrive 85% but liquidation of value added tax of land of avoid of means of odd area hack, open to booking licence to still did not sell those who finish 3 years completely additionally, also was not connected apparently before this inside limits of liquidation of value added tax of be buried land. Duty of behavior of belongings of total bureau of national tax Wu manages chief also introduces, next, tax total bureau will perfect the country further system measure, strengthen land value added tax to ask for a canal. Afore-mentioned appearing on the market the financial chief inspector of the enterprise suggests, it is with price in active regulation exemple, the enterprise takes ground channel a lot of, some is patted through enrolling hang, some is transformed through old city, have a plenty of linkage of market of land of level of just a little, even is equity is made over wait, after all price determines rise in value with which, not very clear. Total bureau of national tax Wu introduces, will perfect system measure further next, strengthen land value added tax to ask for a canal. It is to strengthen taxation policy conduct propaganda, do good policy to unscramble; 2 it is to strengthen investigation and study, handle the new issue that discovers in liquidation in time, perfect policy of land value added tax further; 3 it is to continue to strengthen superintend and director to guide examination, drive land value added tax to liquidate the job to be begun deep in the round; 4 it is aggrandizement science management, hold to information to be in charge of duty, strengthen construction of management information system of land value added tax, severe accuse check and ratify to collect, avoid imposition prediction of a person's luck in a given year.