土地增值税案例

土地增值税 1、 财税[2006]21号文件规定:对于以土地(房地产)作价入股进行投资或联营的，凡所投 资、联营的企业从事房地产开发的，或者房地产开发企业以其建造的商品房进行投资和 联营的，均不适用《财政部、国家税务总局关于土地增值税一些具体问规定的通知》 (财税字[1995]048号)第一条暂免征收土地增值税的规定。 2，将土地(房地产)作 价入股进行投资，如果用于房地产开发，应征收土地增值税。对于房地产开发企业将建 造的商品房进行投资在投资时应按规定交纳土地增值税。如果不属于上述两项之外的投 资、联营暂免征收土地增值税。 以转让股权、变更股东的方式转让土地使用权是否应该征收土地增值税问题。 prokey 10级 被浏览271次 2013.04.15 检举 由于现行有关土地管理法规不允许未作开发的土地直接转让，一些公司为了转让此类土地，采取转让股权、变更股东的方式转让土地使用权。如甲公司为了转让土地，与乙公司协商，甲公司出土地、乙公司出现金成立丙公司，甲、乙各自持部分丙公司的股份，甲通过转让股权的方式，将其拥有的丙公司全部或部分股权转让给丁公司，甲公司从丁公司获取现金或等价实物，这期间土地使用权未办理过户，丙公司一直是土地使用权所有人，对于这种情况，是否应该对甲公司征收土地增值税 关于房地产公司股权转让是否征收土地增值税的问题研究 (2013-05-06 22:36:44) 转载? 关于这个问题，先来研究一下国家及地方相关的文件信息 一、1995年5月25日:《财政部、国家税务总局关于土地增值税一些具体问题规定的通知,,财税字[1995]48号 1995.5.25》 各省、自治区、直辖市、单列市财政厅(局)、国家税务局、地方税务局，扬州培训中心、长春税务学院: 按照《中华人民共和国土地增值税暂行条例》(以下简称条例)和《中华人民共和国土地增值税暂行条例实施》(以下简称细则)的规定，现对土地增值税一些具体问题规定如下: 第一条、关于以房地产进行投资、联营的征免税问题 对于以房地产进行投资、联营的，投资、联营的一方以土地(房地产)作价入股进行投资或作为联营条件，将房地产转让到所投资、联营的企业中时，暂免征收土地增值税。对投资、联营企业将上述房地产再转让的，应征收土地增值税。 二、1996年10月14日:《安徽省地方税务局关于对股权转让如何征收土地增值税问题的批复,,皖地税政三字[1996]367号 1996-10-14》 黄山市地方税务局: of support and hanger. Cable hole plugging gaps should use qualified fireproof materials, block surface should have sufficient strength, surface appearance. When cables pass through the firewall, of lax structure of local fire safety clamps. Thermoplastics production, to comply with the process, no bubbles in the thermoplastics pipes, linear nose consistent with the core wire specifications, contact is good, no cracks, break. Tinned copper nose clean solder full exterior surface is smooth without burrs. Control cable Assembly should be fastened, dense, solid, clean, and beautiful. Secondary wiring the cable terminations should be arranged by the actual location of the device line cards, the wiring from the upper to the lower, from left to right in the order. Fixed to maintain consistent spacing between lines, flat, should be around the corner in the same location, same shape, to ensure that the wiring process neater and more elegant. 5 thermal process control measures for quality problems 5.1 control thermal duct system leakage measure to ensure that the use of electric door and actuator installation quality and equipment to the site to check its seal, acceptance, in order to fundamentally solve oil spill problems. Plant for local Panel after installation, in conjunction with the quality Department to check its overall quality, poor-quality parts replacement. Supply good quality of purchasing instrument and ovality of the guarantee instrument tubes as small as possible, selection of high quality, high precision sleeve connector. Instrument pipe welding, construction workers and technicians on every road, every instrument as well recorded and well identified in the instrument, welding welding following the end of each review, responsibility and prevention of welding, welding wrong. Requirements for welding personnel certified, and welding before welding training, select skills good sense to carry out construction, welding quality inspection and acceptance every day to ensure that the welding ... All unreleased material sampling, invited supervision engineers arrived at the scene, after confirmation by the supervising engineer, seal immediately sent authorized bodies in accordance with the requested test indicator test, according to the inspection report and approved by the supervising engineer to review and then transported for the construction. Amount of insulation materials shall 你局《关于省旅游开发中心转让部分股权如何计征土地增值税的请示》(黄地税一字[1996]第136号)悉。经研究，并请示国家税务总局，现批复如下: 据了解，目前股权转让(包括房屋产权和土地使用权转让)情况较为复杂。 其中，对投资联营一方由于经营状况等原因而中止联营关系，正常撤资的，其股权转让行为，暂不征收土地增值税;对以转让房地产为盈利目的的股权转让，应按规定征收土地增值税。 因此，你局请示中的省旅游开发中心的股权转让，可按上述原则前款进行确定。 三、2000年9月5日:《国家税务总局关于以转让股权名义转让房地产行为征收土地增值税问题的批复,,国税函[2000]687号 2000-9-5》 广西壮族自治区地方税务局: 你局《关于以转让股权名义转让房地产行为征收土地增值税问题的请示》(桂地税报[2000]32 号)收悉。 鉴于深圳市能源集团有限公司和深圳能源投资股份有限公司一次性共同转让深圳能源(钦州)实业有限公司100 ,的股权，且这些以股权形式表现的资产主要是土地使用权、地上建筑物及附着物，经研究，对此应按土地增值税的规定征税。 四、2000年11月28日:《国家税务总局关于股权转让不征收营业税的通知,,国税函[2000]961号 2000-11-28》 广西壮族自治区地方税务局: 你局《关于对深圳能源总公司、深圳能源投资公司应当依法征收营业税的情况报告》(以下简称《报告》)(桂地税报[2000]56号)收悉。经研究，现通知如下: 据《报告》反映，1997年初，深圳市能源集团有限公司和深圳能源投资股份有限公司共同在你区钦州市投资创办了深圳能源(钦州)实业开发有限公司(以下简称“钦州公司”)，两家分别占有钦州公司75%和25%的股份。由于受国家产业政策调整的影响，这两家公司(以下简称“转让方”)于2000年5月将其拥有的钦州公司的全部股份转让给中国石汕化工股份有限公司和广西壮族自治区石油总公司(后两家公司以下简称“受让方”)。在签定股权转让合同时，在合同中注明钦州公司原有的债务仍由转让方负责清偿。 在上述企业股权转让行为中，转让方并未先将钦州公司这一独立法人解散，在清偿完钦州公司的债权债务后，将所剩余的不动产、无形资产及其他资产收归转让方所有，再以转让方的名义转让或销售，而只是将其拥有的钦州公司的股权转让给受让方。不论是转让方转让股权以前，还是在转让股权以后，钦州公司的独立法人资格并未取消，原属于钦州公司各项资产，均仍属于钦州公司这一独立法人所有。钦州公司股权转让行为发生后并未发生销售不动产或转让无形资产的行为。因此，按照税收法规规定，对于转让方转让钦州公司的股权行为，不论债权债务如何处置，均不属于营业税的征收范围，不征收营业税。 五、2006年3月2日:《财政部、国家税务总局关于土地增值税若干问题的通知,,财税[2006]21号 2006-03-02》 第五条、关于以房地产进行投资或联营的征免税问题 对于以土地(房地产)作价入股进行投资或联营的，凡所投资、联营的企业从事房地产开发的，或者房地产开发企业以其建造的商品房进行投资和联营的，均不适用《财政部、国家税务总局关于土地增值税一些具体问题规定的通知》(财税字[1995]48号)第一条暂免征收土地增值税的规定。 本文自2006年3月2日起执行。 of support and hanger. Cable hole plugging gaps should use qualified fireproof materials, block surface should have sufficient strength, surface appearance. When cables pass through the firewall, of lax structure of local fire safety clamps. Thermoplastics production, to comply with the process, no bubbles in the thermoplastics pipes, linear nose consistent with the core wire specifications, contact is good, no cracks, break. Tinned copper nose clean solder full exterior surface is smooth without burrs. Control cable Assembly should be fastened, dense, solid, clean, and beautiful. Secondary wiring the cable terminations should be arranged by the actual location of the device line cards, the wiring from the upper to the lower, from left to right in the order. Fixed to maintain consistent spacing between lines, flat, should be around the corner in the same location, same shape, to ensure that the wiring process neater and more elegant. 5 thermal process control measures for quality problems 5.1 control thermal duct system leakage measure to ensure that the use of electric door and actuator installation quality and equipment to the site to check its seal, acceptance, in order to fundamentally solve oil spill problems. Plant for local Panel after installation, in conjunction with the quality Department to check its overall quality, poor-quality parts replacement. Supply good quality of purchasing instrument and ovality of the guarantee instrument tubes as small as possible, selection of high quality, high precision sleeve connector. Instrument pipe welding, construction workers and technicians on every road, every instrument as well recorded and well identified in the instrument, welding welding following the end of each review, responsibility and prevention of welding, welding wrong. Requirements for welding personnel certified, and welding before welding training, select skills good sense to carry out construction, welding quality inspection and acceptance every day to ensure that the welding ... All unreleased material sampling, invited supervision engineers arrived at the scene, after confirmation by the supervising engineer, seal immediately sent authorized bodies in accordance with the requested test indicator test, according to the inspection report and approved by the supervising engineer to review and then transported for the construction. Amount of insulation materials shall :从上述几个文件的发布时间作为脉络，可以明显看出税法与企业之间的博弈。企业为避免高额的土地增值税，在某些情况下，采用将股权整体转让的方式实现资产的变现。从本质上而言，这是一种实实在在的股权在投资者之间的转移的行为，而被转让的公司所属的不动产，虽然形式上在不同的投资者之间流动，但从公司法及物权法的角度来讲，该不动产的产权未进行任何转移，一直隶属于同一个法人实体，无论该法人实体之后的投资者是何人，均不能否认该不动产的产权未转移的事实。 这说明，1996年367号文、2000年687号文均与公司法和物权法有矛盾，因此，税务总局在2000年961号文对深能源案例的交易行为进行了更为明确的阐述，但该阐述针对的是营业税，对土地增值税只字未提，给地方执法机关与企业留下了较多的悬念。通过网上了解到深能源公司案例的土地增值税最终也不了了之，并未实际缴纳(此处求证)。此外，在2006年21号文对1995年48号文进行了补充说明，但2006年21号文仍只是针对以“土地(或房地产)作价入股进行投资”的征免范围进行了缩小，并没有像2000年687号文中所说说“股权形式表现的资产主要是 ”。 土地使用权、地上建筑物及附着物，应按土地增值税的规定征税 综上，2000年687号文的确与法律有矛盾，目前687号文并未出现在国税总局有效的文库中，但也未出现在已废止的文库中，至今仍留给企业与地方税务局较多的不确定性。深能源案例及这几个文件可以给房地产企业在股权交易中提供一定的参考，为避免2000年687号文的误伤，在股权转让时，不需要100%转让股权，可以留很小的一部分股份，分两次或多次转让完毕所有股权。 在了解完股权转让涉及的营业税及土地增值税问题外，再谈一下企业所得税的问题。财政部与国家税务总局针对企业重组在2009年4月专门发文，财税[2009]59号《财政部、国家税务总局关于企业重组业务企业所得税处理若干问题的通知》 文中的核心内容: 一、本通知所称企业重组，是指企业在日常经营活动以外发生的法律结构或经济结构重大改变的交易，包括企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等。 二、本通知所称股权支付，是指企业重组中购买、换取资产的一方支付的对价中，以本企业或其控股企业的股权、股份作为支付的形式;所称非股权支付，是指以本企业的现金、银行存款、应收款项、本企业或其控股企业股权和股份以外的有价证券、存货、固定资产、其他资产以及承担债务等作为支付的形式。 三、企业重组的税务处理区分不同条件分别适用一般性税务处理规定和特殊性税务处理规定。 四、企业重组，除符合本通知规定适用特殊性税务处理规定的外，按以下规定进行税务处理: 其中:(三)企业股权收购、资产收购重组交易，相关交易应按以下规定处理: 1.被收购方应确认股权、资产转让所得或损失。 2.收购方取得股权或资产的计税基础应以公允价值为基础确定。 3.被收购企业的相关所得税事项原则上保持不变。 五、企业重组同时符合下列条件的，适用特殊性税务处理规定: (一)具有合理的商业目的，且不以减少、免除或者推迟缴纳税款为主要目的。 of support and hanger. Cable hole plugging gaps should use qualified fireproof materials, block surface should have sufficient strength, surface appearance. When cables pass through the firewall, of lax structure of local fire safety clamps. Thermoplastics production, to comply with the process, no bubbles in the thermoplastics pipes, linear nose consistent with the core wire specifications, contact is good, no cracks, break. Tinned copper nose clean solder full exterior surface is smooth without burrs. Control cable Assembly should be fastened, dense, solid, clean, and beautiful. Secondary wiring the cable terminations should be arranged by the actual location of the device line cards, the wiring from the upper to the lower, from left to right in the order. Fixed to maintain consistent spacing between lines, flat, should be around the corner in the same location, same shape, to ensure that the wiring process neater and more elegant. 5 thermal process control measures for quality problems 5.1 control thermal duct system leakage measure to ensure that the use of electric door and actuator installation quality and equipment to the site to check its seal, acceptance, in order to fundamentally solve oil spill problems. Plant for local Panel after installation, in conjunction with the quality Department to check its overall quality, poor-quality parts replacement. Supply good quality of purchasing instrument and ovality of the guarantee instrument tubes as small as possible, selection of high quality, high precision sleeve connector. Instrument pipe welding, construction workers and technicians on every road, every instrument as well recorded and well identified in the instrument, welding welding following the end of each review, responsibility and prevention of welding, welding wrong. Requirements for welding personnel certified, and welding before welding training, select skills good sense to carry out construction, welding quality inspection and acceptance every day to ensure that the welding ... All unreleased material sampling, invited supervision engineers arrived at the scene, after confirmation by the supervising engineer, seal immediately sent authorized bodies in accordance with the requested test indicator test, according to the inspection report and approved by the supervising engineer to review and then transported for the construction. Amount of insulation materials shall (二)被收购、合并或分立部分的资产或股权比例符合本通知规定的比例。 (三)企业重组后的连续12个月内不改变重组资产原来的实质性经营活动。 (四)重组交易对价中涉及股权支付金额符合本通知规定比例。 (五)企业重组中取得股权支付的原主要股东，在重组后连续12个月内，不得转让所取得的股权。 六、企业重组符合本通知第五条规定条件的，交易各方对其交易中的股权支付部分，可以按以下规定进行特殊性税务处理: 其中: (二)股权收购，收购企业购买的股权不低于被收购企业全部股权的75%，且收购企业在该股权收购发生时的股权支付金额不低于其交易支付总额的85%，可以选择按以下规定处理: 1.被收购企业的股东取得收购企业股权的计税基础，以被收购股权的原有计税基础确定。 2.收购企业取得被收购企业股权的计税基础，以被收购股权的原有计税基础确定。 3.收购企业、被收购企业的原有各项资产和负债的计税基础和其他相关所得税事项保持不变。 在对本文所述的股权转让，如果按照本文中所述的法律法规对营业税、土增税合理规避，那么在对企业所得税的安排时，需根据财税2009年59号文中的企业重组一般性税务处理规定和特殊税务处理规定，如果收购方支付对价不符合特殊税务处理的规定，则被收购方需要确认股权转让所得或损失，并缴交企业所得税;如果收购方支付对价符合特殊税务处理的规定，则被收购方可以选择特殊税务处理规定，不确认股权转让所得或损失，不缴企业所得税。 从目前中国境内资产转让和股权转让实务来看，股权转让已成为意图规避土地增值税的通用方法和路径。但是，选择这条路径，并不意味着能绝对规避高额税费，处理不当反而进退维谷。以下是对这一问题的详细分析: 背景和示例: 转让国有土地使用权，应到国土部门属下的土地交易中心办理交易，再在其土地所在土地部门办理土地权属变更登记。中间涉及土地转让的税费，包括卖方的营业税及附加、土地增值税、所得税;买房:契税;双方印花税。以及其余零星费用。土地成交价往往金额巨大，随之交易税费一般亦为数不低。为省税费，采取转让原土地权利人(公司)股权的方式，到工商局办理股东及法人代表变更登记，通过取得公司100%股权的方式获得土地使用权。 比如，甲将他于3年前以2000万元价格取得的一块土地转让给乙，两人经协商谈妥，甲以1.9亿元的市场公允价格将这 47500平方米商住用途的国有土地使用权转让给乙。如以转让土地使用权方式交易，则转让金(费)为150多万元，of support and hanger. Cable hole plugging gaps should use qualified fireproof materials, block surface should have sufficient strength, surface appearance. When cables pass through the firewall, of lax structure of local fire safety clamps. Thermoplastics production, to comply with the process, no bubbles in the thermoplastics pipes, linear nose consistent with the core wire specifications, contact is good, no cracks, break. Tinned copper nose clean solder full exterior surface is smooth without burrs. Control cable Assembly should be fastened, dense, solid, clean, and beautiful. Secondary wiring the cable terminations should be arranged by the actual location of the device line cards, the wiring from the upper to the lower, from left to right in the order. Fixed to maintain consistent spacing between lines, flat, should be around the corner in the same location, same shape, to ensure that the wiring process neater and more elegant. 5 thermal process control measures for quality problems 5.1 control thermal duct system leakage measure to ensure that the use of electric door and actuator installation quality and equipment to the site to check its seal, acceptance, in order to fundamentally solve oil spill problems. Plant for local Panel after installation, in conjunction with the quality Department to check its overall quality, poor-quality parts replacement. Supply good quality of purchasing instrument and ovality of the guarantee instrument tubes as small as possible, selection of high quality, high precision sleeve connector. Instrument pipe welding, construction workers and technicians on every road, every instrument as well recorded and well identified in the instrument, welding welding following the end of each review, responsibility and prevention of welding, welding wrong. Requirements for welding personnel certified, and welding before welding training, select skills good sense to carry out construction, welding quality inspection and acceptance every day to ensure that the welding ... All unreleased material sampling, invited supervision engineers arrived at the scene, after confirmation by the supervising engineer, seal immediately sent authorized bodies in accordance with the requested test indicator test, according to the inspection report and approved by the supervising engineer to review and then transported for the construction. Amount of insulation materials shall 契税为570万元。该地登记的土地使用权人为某贸易公司。贸易公司在工商局登记的股东为甲与另一人，甲持股权90%，另一人占股权10%，该贸易公司专为取得土地注册成立，没有开展其他业务，经注册会计师审计证实如此。于是，甲与另一股东签名，将贸易公司100%股权转让给乙与乙指定的另一人，并到工商局办理了贸易公司股东变更、章程变更、法人代表变更等手续，乙成为贸易公司股东，从而实际获得土地。(王注:关注国税函〔2000〕687号，别被认定为实质转让土地，需要缴纳土地增值税) 以上这种情况，在法律上，不能视为发生土地使用权转让。贸易公司作为独立法人，有民事活动主体资格，对外独立承担民事责任，享有民事权利，在它内部，无论股东、住所、法人代表、注册资本、经营范围、名称、章程等登记事项发生什么变化，都不影响它在法律上享有的独立人格地位。因此，如土地权利人内部发生变化，只需要到工商局部门办变更登记即可;如名称、住所、法人代表变化，按《土地登记规则》，应到国土部门办理变更登记，但这不属于土地使用权转让，无需缴交转让金、契税等税费。(王注:股东变更目前也需要经过税务局吧) 法律分析: 那么，采用以上做法转让土地岂非很“着数”,事实并非如此～～ 首先，受让土地后，乙虽然实际拥有了可供开发的土地，但是当乙进行房地产开发时，却只能将2000万元作为土地成本计入产品，与实际取得土地的成本1.9亿元相比，不能计入成本的差额达1.7亿元。若又按土地增值税最低30%计算，乙将至少缴纳土地增值税:1.7亿元×30%=5100万元，还将增加企业所得应纳税收入(1.7亿元-5100万元)=1.190亿元，如按25%所得税率计，为2975万元。加起来，须至少纳税高达8075万元～ 其次，那么，可否以贸易公司名义申请土地评估，增加土地价值为1.9亿元，然后请求税务机关确认此为开发产品的土地成本,这是做不到的。因为，贸易公司发生股权转让时，公司名下土地价值在帐面净值上为2000万元，而乙收购甲对贸易公司所持100%股权时，不论将股权交易价写成多少，土地资产隐含的评估增值1.7亿元在税收上没有确认实现，因此不能按1.9亿元作为计税成本。 再次，那又能否在乙完成了对贸易公司全部股权的收购后，由贸易公司将整体资产转让给乙控股的另一间开发公司，以换取对开发公司的股权,当贸易公司的唯一资产为这块土地，评估价值为1.9亿元，开发公司与贸易公司签订协议，将作价1.9亿元的土地资产整体转让给开发公司，贸易公司只要不收取非股权支付价，就可以不必计算资产视同销售所得1.7亿元的所得税，开发公司也可以按of support and hanger. Cable hole plugging gaps should use qualified fireproof materials, block surface should have sufficient strength, surface appearance. When cables pass through the firewall, of lax structure of local fire safety clamps. Thermoplastics production, to comply with the process, no bubbles in the thermoplastics pipes, linear nose consistent with the core wire specifications, contact is good, no cracks, break. Tinned copper nose clean solder full exterior surface is smooth without burrs. Control cable Assembly should be fastened, dense, solid, clean, and beautiful. Secondary wiring the cable terminations should be arranged by the actual location of the device line cards, the wiring from the upper to the lower, from left to right in the order. Fixed to maintain consistent spacing between lines, flat, should be around the corner in the same location, same shape, to ensure that the wiring process neater and more elegant. 5 thermal process control measures for quality problems 5.1 control thermal duct system leakage measure to ensure that the use of electric door and actuator installation quality and equipment to the site to check its seal, acceptance, in order to fundamentally solve oil spill problems. Plant for local Panel after installation, in conjunction with the quality Department to check its overall quality, poor-quality parts replacement. Supply good quality of purchasing instrument and ovality of the guarantee instrument tubes as small as possible, selection of high quality, high precision sleeve connector. Instrument pipe welding, construction workers and technicians on every road, every instrument as well recorded and well identified in the instrument, welding welding following the end of each review, responsibility and prevention of welding, welding wrong. Requirements for welding personnel certified, and welding before welding training, select skills good sense to carry out construction, welding quality inspection and acceptance every day to ensure that the welding ... All unreleased material sampling, invited supervision engineers arrived at the scene, after confirmation by the supervising engineer, seal immediately sent authorized bodies in accordance with the requested test indicator test, according to the inspection report and approved by the supervising engineer to review and then transported for the construction. Amount of insulation materials shall 1.9亿元作为计税成本。这样做是合法的，也不是不可以操作。但是，开发公司接受贸易公司整体资产转让后，土地权利要从贸易公司过户到开发公司名下，仍要支付契税(1.9亿元×3%)=570万元和转让金150多万元。贸易公司在收回投资时，将作为资产转让所得体现评估增值额，仍应缴纳企业所得税，如按25%税率计，亦是为数不低～只不过延迟一点交纳而已，意义不大。 因此，以买卖公司股权方式转让土地使用权，实际上并不能节省税费。 目前现状 不过，实际上，商业用地或者住宅用地开发时，很多开发公司实际所应缴纳的土地增值税成本风险都转嫁到了消费者购买的房价上;而工业用地开发时，自己的土地增值税自己来承受，同时依靠企业的财务处理来消化该部税费。 上述措施都逃避不了未来潜伏和未来将要发生的土地增值税等重大缴税科目，只是各有套路而已;而实际上目前暂时通过股权转让，来规避以资产转让形式现实存在的土地税费。总之通俗一句话，现在规避掉重额税费，以后会怎么样，视具体情况而定，总比当前付出现实巨大成本好～这也是很多企业的考量因素，也是目前全国范围内股权转让形式下进土地买卖大行其道的原因。(王注:如果是投资后转让股权，尤其是投资时免土地增值税，注意公司土地增值税清算时土地成本的三种扣除方法，结合核定增收考虑。) 国家现行规定 第一，纯土地资产的公司，全部股权一次性全部转让，应当缴纳土地增值税;(王注:具体的尺度，在研究。) 第二，不能作为投资形式规避增值税。改变原以房地产进行投资或者联营方式的出资不用缴纳土地增值税的规定，也需要缴纳税费。这也是与本文乙方进行房产开发时，股权转让款不能计入资产成本相对应的。 对策和结论 一、股权转让仍是目前规避土地增值税的不二手段，虽然未来不管土地属性如何，税费成本未来也会得到相应解决，总比现在缴税强; 二、股权转让涉及的公司如果只存在土地资产而无其他具体实业的，应当部分转让、逐次转让，分期转让，避免一次性转让引起政府监管部门的重大关注。(而目前税务部门出台的批复也只针对一次性股权转让的个案，并未出台系统文件) 三、受让方企业家要有心理准备，不应简单理解股权转让了，以后这类税费就没有了。土地开发时最终成本始终需要靠帐面体现出来，帐面体现不了，节税目的就达不到。应当作长远和综合性的税务筹划。 of support and hanger. Cable hole plugging gaps should use qualified fireproof materials, block surface should have sufficient strength, surface appearance. When cables pass through the firewall, of lax structure of local fire safety clamps. Thermoplastics production, to comply with the process, no bubbles in the thermoplastics pipes, linear nose consistent with the core wire specifications, contact is good, no cracks, break. Tinned copper nose clean solder full exterior surface is smooth without burrs. Control cable Assembly should be fastened, dense, solid, clean, and beautiful. Secondary wiring the cable terminations should be arranged by the actual location of the device line cards, the wiring from the upper to the lower, from left to right in the order. Fixed to maintain consistent spacing between lines, flat, should be around the corner in the same location, same shape, to ensure that the wiring process neater and more elegant. 5 thermal process control measures for quality problems 5.1 control thermal duct system leakage measure to ensure that the use of electric door and actuator installation quality and equipment to the site to check its seal, acceptance, in order to fundamentally solve oil spill problems. Plant for local Panel after installation, in conjunction with the quality Department to check its overall quality, poor-quality parts replacement. Supply good quality of purchasing instrument and ovality of the guarantee instrument tubes as small as possible, selection of high quality, high precision sleeve connector. Instrument pipe welding, construction workers and technicians on every road, every instrument as well recorded and well identified in the instrument, welding welding following the end of each review, responsibility and prevention of welding, welding wrong. Requirements for welding personnel certified, and welding before welding training, select skills good sense to carry out construction, welding quality inspection and acceptance every day to ensure that the welding ... All unreleased material sampling, invited supervision engineers arrived at the scene, after confirmation by the supervising engineer, seal immediately sent authorized bodies in accordance with the requested test indicator test, according to the inspection report and approved by the supervising engineer to review and then transported for the construction. Amount of insulation materials shall 附件1关于“股权一次性转让，须缴纳税费”的规定 国家税务总局《关于以转让股权名义转让房地产行为征收土地增值税问题的批复》(国税函〔2000〕687号) 广西壮族自治区地方税务局: 你局《关于以转让股权名义转让房地产行为征收土地增值税问题的请示》 (桂地税报〔2000〕32 号)收悉。鉴于深圳市能源集团有限公司和深圳能源投资股份有限公司一次性共同转让深圳能源(钦州)实业有限公司100 ,的股权，且这些以股权形式表现的资产主要是土地使用权、地上建筑物及附着物，经研究，对此应按土地增值税的规定征税 国家税务总局 二〇〇〇年九月五日 附件2关于“以土地作为投资方式的，2006年之后仍需缴纳土地增值税”的规定 《财政部国家税务总局关于土地增值税一些具体问题规定的通知》(财税[1995]48号)规定: 对于以房地产进行投资、联营的，投资、联营的一方以土地(房地产)作价入股进行投资或作为联营条件，将房地产转让到所投资、联营的企业中时，暂免征收土地增值税。对投资、联营企业将上述房地产再转让的，应征收土地增值税。 《财政部国家税务总局关于土地增值税若干问题的通知》(财税〔2006〕21号)规定: 对于以土地(房地产)作价入股进行投资或联营的,凡所投资、联营的企业从事房地产开发的,或者房地产开发企业以其建造的商品房进行投资和联营的,均不适用《财政部、国家税务总局关于土地增值税一些具体问题规定的通知》(财税字[1995]048号)第一条暂免征收土地增值税的规定。 根据上述文件的规定，以土地使用权投资是否交纳土地增值税，关键是投资的企业是否从事房地产开发，如果是从事房地产开发，且投资行为在2006年3月2日之后就要按照规定计算交纳土地增值税，不能适用财税[1995]48号的优惠规定。 of support and hanger. Cable hole plugging gaps should use qualified fireproof materials, block surface should have sufficient strength, surface appearance. When cables pass through the firewall, of lax structure of local fire safety clamps. Thermoplastics production, to comply with the process, no bubbles in the thermoplastics pipes, linear nose consistent with the core wire specifications, contact is good, no cracks, break. Tinned copper nose clean solder full exterior surface is smooth without burrs. Control cable Assembly should be fastened, dense, solid, clean, and beautiful. Secondary wiring the cable terminations should be arranged by the actual location of the device line cards, the wiring from the upper to the lower, from left to right in the order. Fixed to maintain consistent spacing between lines, flat, should be around the corner in the same location, same shape, to ensure that the wiring process neater and more elegant. 5 thermal process control measures for quality problems 5.1 control thermal duct system leakage measure to ensure that the use of electric door and actuator installation quality and equipment to the site to check its seal, acceptance, in order to fundamentally solve oil spill problems. Plant for local Panel after installation, in conjunction with the quality Department to check its overall quality, poor-quality parts replacement. Supply good quality of purchasing instrument and ovality of the guarantee instrument tubes as small as possible, selection of high quality, high precision sleeve connector. Instrument pipe welding, construction workers and technicians on every road, every instrument as well recorded and well identified in the instrument, welding welding following the end of each review, responsibility and prevention of welding, welding wrong. Requirements for welding personnel certified, and welding before welding training, select skills good sense to carry out construction, welding quality inspection and acceptance every day to ensure that the welding ... All unreleased material sampling, invited supervision engineers arrived at the scene, after confirmation by the supervising engineer, seal immediately sent authorized bodies in accordance with the requested test indicator test, according to the inspection report and approved by the supervising engineer to review and then transported for the construction. Amount of insulation materials shall