摘要
增值税为纳税人转让房地产的收入减除《土地增值税暂行条例实施细则》规定的扣除项目金额后的余额。可从确定适当房地产价格、成本换算对象、选择合适的利息扣除方式及运用税收优惠政策等方式调整税负。
Tax burden of value added tax is the amount of balance which can be got when the balance of the project is deducted from the taxpayer＇ s earning when the transferring of his real estate happens bases on ＂the Implementation Regulation of Temporary regulation of Land Increment duty ＂ . There are several ways of adjusting this tax burden , such as confirming the proper object of conversion of the price or cost of the real estate, Choosing the proper way of deducting interest , and using the preferential policy of taxation, etc.
出处
《特区经济》
北大核心
2006年第6期375-376,共2页
Special Zone Economy
关键词
土地增殖税
房地产开发企业
税负
Land increment duty
real estate developer
tax burden
