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本文结合房地产开发企业的运行规律,阐述了房地产开发企业预征税款制度,实证分析成都市房地产开发企业土地增值税和企业所得税的实际税负与预期税负,进而以此作为支撑,从理论上剖析了土地增值税和企业所得税预征的弊端,在此基础上,提出对房地产开发企业应暂停土地增值税的征收、暂缓调整企业所得税预征,并把重点放在确保依法征管、完善征税科学机制上。
In this paper, the real estate development enterprises operating rules, elaborated the real estate development enterprises pre-tax system, the real estate development enterprises in Chengdu empirical analysis of land value-added tax and corporate income tax actual tax burden and expected tax burden, and then take this as a support, from the theory On the basis of this, proposed that the real estate development enterprises should suspend the collection of land value-added tax, postpone adjustment of enterprise income tax pre-levy, and put emphasis on ensuring that the law in charge of collecting and improving the sign Tax science mechanism.