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The author:(作者)hpmailerpublished in(发表于) 2013/11/17 8:57:16 IRS will investigate real estate companies malicious arrears increment tax on land value
The weekly quality report--the tax increase of black holes
"Studio"
Together to create a better quality of life, and welcome to the weekly quality report. According to the statistics released in October September 2013 cities residential sales price developments show, city of newly-built commercial housing price increases compared with last month, 65, a second-hand home prices rose 63, the expert pointed out that although House prices rose in some cities shrink, but the rising trend has not been fundamentally alleviated. In recent years, the Government introduced a number of policies to curb rising house prices, in March this year, the State Council issued the "five new countries" clearly required: taxation departments strengthened land appreciation tax collection and administration. However, the reporter found in the survey, in many parts of the country "the land appreciation tax" that important measures to curb rapid rise in house prices, but not implemented.
"The body"
Beijing practice industry lawyer, and registered accountants, and registered tax Division Dickson Dee, long-term concern my real estate industry of development, Qian shortly, he found has a very strange of problem--this year March, State issued has was called "new country five article" of on continues to do real estate market regulation work of notification under, clear requires: tax sector to strengthened land VAT of levy management work, strictly according to about provides for liquidation audit and examiner. However, Guangdong and Tianjin, Jiangsu, Nanjing, Wuhan, Chengdu, Nanchang, Jiangxi, Sichuan, Shaanxi Xian introduction of implementing rules, has not mentioned the need to strengthen the land appreciation tax collection and payment.
Experts told reporters that the collection of land appreciation tax is an important measures of house prices adjustment, and interest rates as well as each of us has a close relationship, at the same time more about the interests of our country as a whole.
Liu Shangxi, Deputy Director of the Institute of fiscal science of the Ministry researcher tutor
"Over" Deputy Director, Research Institute for fiscal science of the Ministry Liu Shangxi
Real estate developers are sometimes exorbitant profits, then, in addition to income tax on its profits, actual, through this method of land appreciation tax, can also play a role.
He told reporters that the land appreciation tax is actually anti-real estate windfall tax, generally speaking, refers to real estate business entity or individual, and transfer of State-owned land-use rights, and revenue in the sales process, after deduction of the development costs and other expenditures value-added parts, need to follow a certain percentage of taxes paid to the State. China land appreciation tax for four levels of excess progressive rates, land levying of value-added rate, less symptoms of low value-added rate, without value added tax, such as added value greater than 20% does not exceed the cent of the section, at 30%, part of the added value of more than 200%, are taxed at a rate of 60%. According to expert estimates, gross margin of real estate projects as long as 34.63% or more, are required to pay land tax.
Expert further explained said, is to levy paid land VAT, is to strengthened national on real estate market of regulation, if can played the taxes unique of levers role, will can compression real estate enterprise of profit space, inhibition developers speculation land, and speculation gets profiteering, acts, boot enterprise real estate development, inhibition prices had fast growth, while also can avoid real estate market speculation caused State land proceeds loss, to increased national revenues. In accordance with the operating mode of your current real estate in General, VAT has been included as part of the development costs of land, that is, the developers should be paid to the State of land appreciation tax, Pocket has been paid by the consumer, included in the purchase.
According to the existing regulations, selling over 85% in real estate development projects, or conditions such as access to pre-sale permit for 3 years, tax authorities shall be provided for the development projects clearing the land appreciation tax levy. However, experts told reporters that the consumer in the price has been paid to the land appreciation tax, a significant portion of levy and do not contain any provisions in place, but were real estate companies hold in the hand.
Increment tax on land value taxes, theoretically very unclear, but actually quite cumbersome to operate, highly complex, the cost is very high, so it's hard to sign in place.
Then, land appreciation tax is it true, as experts say it is difficult to impose, a huge black hole? Reporters later of Zhuhai city, Guangdong Province, Guangzhou, investigating some of the real estate business.
Zhuhai huafa industrial company limited is a listed real estate company in Zhuhai city, the largest, the company Tang Jiazhen to develop and sell a high-tech zone in Zhuhai huafa blue Fort buildings.
Reporters noted, this real estate pre-sale permit not less than 3 years, sales are less than 85%. However, the sources on the development of more than 210,000 square meters of land, after a thorough investigation, the reporter has discovered some strange problems. This material provided by the Government showed that in Tang Jiaqi, Zhuhai-Macao Bridge along the coast of couples North Road on the East side of the land, initially by the Zhuhai Government allocated to the Zhuhai huafa Department in 1998, pro bono group. After having been abandoned for 8 years, this piece of land was huafa group in July 2006, by means of a direct changed its name, moved to three subsidiaries under the group name, Zhuhai huafa Enterprise limited more than 92,300 square meters in Zhuhai huafa information consulting more than five meters, Zhuhai huafa Software Inc more than 92,200 square meters. Meanwhile, WAFA Group also signed a supplementary contract with Zhuhai City Bureau of land and resources, agreed to pay more than 200 million yuan from land transfer payment to gain land rights.
Subsequently, the land continued to be abandoned 2 years later, on October 17, 2008, the same belonging to Wafa Wafa shares in the listed real estate company subsidiary of the group, itself a subsidiary of Zhuhai Aohua trading development limited, on behalf of the bid 762.6 million dollars, acquired Zhuhai huafa enterprises limited, Zhuhai huafa information consulting limited and limited three the Zhuhai huafa software cause all shares in subsidiaries of the group. This area is more than 210,000 square meters land, in fact, specializing in real estate development will flow to cause shares of the listed company's hands. Reporters queried the company shares information and huafa industrial and commercial annual inspection on October 18, 2008 after the announcement found that Wafa's three subsidiaries of the group in addition to the land use rights at that time, no other assets and operations.
"Over the" practitioners certified public accountant certified tax agent Dickson Dee
They in fact, shell companies, and their so-called equity deals, is essentially a land deal.
Then, using equity transactions to transfer land use rights of way have involved land appreciation tax then?
Wafa group financial manager told reporters that the WAFA trading is the entire equity of subsidiaries of the group are not required to pay land tax.
"Over" Wafa Group Finance Manager
Why do I need to pay, tax increases what link is it? I was sold the company, why should we raise taxes?
However, after further investigation, we found that Wafa, the head of the business argument is untenable. Xinhua learned from the State administration of taxation, as early as September 5, 2000, the State administration of taxation, "levied on the transfer of real estate in the name of the transfer of ownership of land value-added tax written reply to the question", has made it clear that: "the 100% transfer of company shares and equity assets are predominantly in the form of land use rights, buildings and fixtures on the ground, this shall be taxable according to the provisions of land appreciation tax. ”
In other words, WAFA Wafa Group subsidiary shares while buying three other subsidiaries of the Group's equity, but the three companies jointly owned in addition to 210,000 square meters of land, and there are no other assets in accordance with the provisions of the State administration of taxation, such practices were required to pay land tax. Dickson Dee after a measurement found that Wafa group to operate the more than 210,000 square meters of land, involving land appreciation tax of more than 100 million Yuan.
"Over the" senior lawyers CPAs CTA Dickson Dee
It (Wafa group) earned value of land is more than 460 million yuan of profit, in accordance with the provisions of standard measurement, land appreciation tax payable is more than 140 million Yuan.
According to the State administration of taxation of the land VAT liquidation management procedures required, direct transfers of land use rights, the taxpayer shall, within 90 days from the date of transfer of land to the land VAT liquidation procedures with the competent tax authority. In accordance with this provision, WAFA group should pay this sum in early 2009, more than 100 million yuan of tax status.
Wafa group should pay this sum of more than $ 100 million worth of land value-added tax, are promptly paid when journalists when visiting the local taxation Bureau in Zhuhai free trade zone branch for investigation, the reception we focus on revenue management unit official told reporters: the enterprise did not pay tax, tax authorities should be kept secret.
"Over" Zhuhai local taxation Bureau bonded station key sources of revenue management Chief Zhou Weiguo
Tax problem, is it not, our enterprise information.
In accordance with the accounting standards for business enterprises, companies must pay the related taxes, including land value appreciation tax included in the operating costs and to submit annual financial statements for the industrial and commercial annual inspection revealed. However, in April this year, journalists and Dickson Dee, in Zhuhai city Commerce and industry yearly view the hoary old age group's industrial and commercial annual inspection reports from 2008, but did not find records about paying $ 142.5 million worth of land value-added tax.
Reporters found that Wafa Wafa shares in addition to tie in with the parent company group equity transfer of transfer of land, suspected of evading tax, but Wafa shares in itself, there are also some articles on the land appreciation tax, the 2012 show, as of December 31, 2012, Hua FA shares to deal with tax, land appreciation tax is as high as 654 million dollars only.
Experts told reporters that the annual reports of listed companies, including the land appreciation tax payable taxes, taxes are businesses themselves should have finished clearing, to the amount of tax paid to the Office but have not yet paid the tax practice. In other words, huafa shares calculated in the annual report of the 654 million Yuan increment tax on land value, although the company itself has completed the liquidation, but not paid to the tax authorities. Experts pointed out that the results of such actions, which are essentially corporate tax in disguise.
Say you worked it out should pay a tax of 10 million, this is your tax payable if you didn't make it, then you'll owe tax.
Experts point out that regardless of the increment tax on land value tax professional complex, as long as real estate business has calculated amount of increment tax on land value payable as of a certain time and in accordance with accounting standards for business enterprises to be recognized as costs are included in the current liabilities, would be a present obligation which enterprise has assumed obligations under existing conditions. In other words, businesses had to cope with land value-added tax was included in the operating costs of enterprises, in accordance with the provisions already existing in China land appreciation tax collection and administration, real estate developer on this part of the country should be declared to the tax authorities to pay land tax.
However, the reporter notes that Wafa outstanding land appreciation tax payable for the shares to 654 million Yuan over the same period, its balance sheet in the annual report of "money" accounts show that account balances of monetary assets, including cash and deposits with more than 3.6 billion yuan. In other words, huafa owes the State more than 600 million yuan of shares of land appreciation tax at the same time, has more than 3.6 billion funds, stated it was not because of lack of money owed taxes.
Its cash is sufficient, it had to deal with that are intentionally not paying taxes.
Experts told reporters that the equity transactions on behalf of the property company land appreciation tax evasion and corporate annual reports after already clearing out increment tax on land value payable but not paid in a timely manner, hundreds of millions of dollars hanging in the land appreciation tax business accounts, long-term access to the State Treasury. However at a press conference in the course of further investigation found that similar situations are not unique to a real estate company, land VAT black hole where there was even more striking.
A 1993 built upscale community in Beijing, by the media as the "top ten luxury" one. My from 1994 began levy land VAT, however, according to informed people revealed, this China x mansion one of real estate developers, only as on December 31, 2005, its should cross and is not cross of including land VAT zainei of enterprise income tax total on has over has 130 million Yuan, this pen huge tax has is not cross, and also in increased, this community of prices also also has been in soared: 2005 early, set 200 square of prices as long as more than 200 million, and currently, In the case of land cost the same, the same community four times in houses being sold, the same set of 200 square meters of houses have been sold to over 18 million Yuan, the increment tax on land value of the property for rent in arrears is not a small number.
So, no expropriation of land appreciation tax how much do? Dickson Dee according to the national statistical office, Ministry of finance and the State administration of taxation, real estate-related data, not impose the land value-added tax in place to do a careful analysis calculates that since January 1, 2005, these 8 years, home sales nationwide totalled more than 31.2 trillion yuan, and the Chinese Academy of social sciences 2011 housing green paper revealed that average gross profit margin for the 2009 National real estate industry 55.72%, the past few years the real estate market is very hot, Project income did not reach the land VAT liquidation conditions, negligible, according to this calculation, all kinds of real estate enterprise should pay the land appreciation tax of more than 4.6 trillion yuan, but in fact, 8 years, national collection of land appreciation tax of just 800 billion yuan. Reporters then asked the social development, development research center of Chinese Academy of Science Innovation and corporate Creative Director General, Research Department, Associate Professor, Tsinghua University School of public administration, postdoctoral Kang Xiaoming Dickson Dee was carefully checked all data analysis and measuring method, and made a new accounting, the result is not provided. This means that real estate development enterprises in respect of land appreciation tax payable total more than 3.8 trillion yuan.
"Over the" Minister for community development and business innovation research of Chinese Academy of Sciences Kang Xiaoming
The matter, the amount was indeed too scary, if real estate enterprises in arrears, outstanding increment tax on land value payable to levy back in full and in a timely manner, many chains of funds should be carried down, which would allow them to use spare cash, high land prices, the possibility of raising prices is greatly reduced.
State administration of taxation officials told reporters that the increment tax on land value on the real estate market regulation and has played an increasingly important role, the State administration of taxation on some malicious acts of violations of State tax laws and harshly punished.
"Period," Deputy Director of the State administration of taxation, property tax Division Yang Suizhou
Our next step to further increase its efforts to a completed policy to step up besides me and on strengthening the collection and management of some of the work on a number of operational, technical, and we also need to strengthen supervision and inspection.
Beginning in 2004, almost every year the State administration of taxation, Ministry of finance and other departments issued a document called for strengthened land appreciation tax collection and management, the latest "five" is also explicitly required: taxation departments strengthened land appreciation tax collection and administration. However the reality is: the persistent medical problems without lowering the high prices on the one hand, on the other hand is regulated land tax and fiscal policies could not be implemented. How land appreciation tax and other fiscal leverage really landing, truly play a role in the price regulation, relevant departments need to seriously study and resolve the key problem, which not only relates to price-something sensibilities of social life, related to each of the vital interests of the people, but also related to the country's interests. Well, thanks for watching the weekly quality report, see you next week at the same time.
《每周质量报告》——《土增税黑洞》
【演播室】
共同打造高质量的生活，欢迎收看《每周质量报告》。根据国家统计局10月发布的《2013年9月份70个大中城市住宅销售价格变动情况》显示，与上月相比新建商品住宅价格上涨的城市有65个，二手住宅价格上涨的有63个，专家指出虽然部分城市的房价涨幅在缩小，但是房价上涨的趋势并没有得到根本缓解。近年来，政府部门出台了多项政策抑制房价，就在今年3月国务院出台的“新国五条”中明确要求：税务部门要强化土地增值税的征收管理工作。然而，记者在调查中发现，在全国不少地方“土地增值税”这项抑制房价快速上涨的重要措施，却没有落到实处。
【正文】
北京执业律师、注册会计师、注册税务师李劲松，长期关注我国房地产业的发展，前不久，他发现了一个非常奇怪的问题——今年3月，国务院下发了被称为“新国五条”的《关于继续做好房地产市场调控工作的通知》，明确要求：税务部门要强化土地增值税的征收管理工作，严格按照有关规定进行清算审核和稽查。然而，在广东省以及天津市、江苏南京、湖北武汉、江西南昌、四川成都、陕西西安等地出台的实施细则中，却没有提及要加强土地增值税征缴工作。
专家告诉记者，征收土地增值税是一项重要的房价调节措施，和房价以及我们每个人的利益都有着密切的关系，与此同时更关乎到我们整个国家的利益。
刘尚希 财政部财政科学研究所副所长 研究员 博士生导师
【同期】财政部财政科学研究所副所长 刘尚希
有的时候房地产开发商都是暴利，那么，除了对它利润征收所得税以外，实际通过这种土地增值税的办法，也可以发挥一定的调节作用。
他告诉记者，土地增值税实际上就是反房地产暴利税，通俗地讲，就是指房地产经营企业等单位或者个人，有偿转让国有土地使用权、以及在房屋销售过程中获得的收入，扣除开发成本等支出之后的增值部分，需要按照一定比例向国家缴纳的一种税费。目前我国的土地增值税实行四级超额累进税率，对土地增值率高的多征，增值率低的少征，无增值的不征，例如增值额大于20%未超过50%的部分，税率为30%，增值额超过200%的部分，则要按60%的税率进行征税。根据专家的测算，房地产项目毛利率只要达到34.63%以上，都需要缴纳土地增值税。
专家进一步解释称，之所以要征缴土地增值税，就是为了加强国家对房地产市场的调控，如果能够发挥该税种独特的经济杠杆作用，便可以压缩房地产企业的利润空间，抑制开发商炒买炒卖土地、投机获取暴利等行为，引导企业房地产开发，抑制房价过快增长，同时还能避免房地产市场投机造成国有土地收益流失，以增加国家财政收入。而按照目前房地产商通常的操作模式，土地增值税已经被列为开发成本的一部分，也就是说，开发商应该向国家缴纳的土地增值税，已经由消费者掏了腰包，包含在了购房款中。
按照现行规定，在房地产开发项目销售超过85%，或者获得商品房预售许可证满3年等条件下，税务部门就应当按规定对该开发项目土地增值税进行清算征缴。然而，专家告诉记者，消费者在房价中已经支付了的土地增值税，有相当一部分并没有按规定征缴到位，而是被房地产公司攥在了手里。
土地增值税这个税种，从理论上讲很好说，但是实际上操作起来非常麻烦，非常复杂，成本非常高，所以很难征到位。
那么，土地增值税是否真的如专家所说的那样很难征收到位，存在巨额黑洞呢？记者随后对广东省广州市、珠海市的一些房地产企业展开调查。
珠海华发实业股份有限公司是珠海市规模最大的一家房地产上市公司，这家公司在珠海市高新区唐家镇有一个正在开发销售的华发蔚蓝堡楼盘。
记者注意到，这个楼盘的预售许可证还没满3年、销量也不到85%。然而，在对这个楼盘21万多平方米土地的来源，进行深入调查之后，记者却发现了一些奇怪的问题。由政府部门提供的这份材料表明，位于珠海市唐家淇澳桥东侧沿情侣北路海岸的这块地，最初是由珠海市政府部门于1998年无偿划拨给珠海市华发集团有限公司的。在被撂荒8年后，这块土地被华发集团在2006年7月，通过直接更名的方式，转移到了该集团下属的三家子公司名下，其中珠海华发企业管理有限公司9.23万多平方米、珠海市华发信息咨询有限公司9.22万多平方米、珠海华发软件有限公司2.72万多平方米。同时，华发集团还与珠海市国土局签订了补充合同，约定补交2亿多元土地出让金，从而获得土地转让权。
随后，这块土地在被继续撂荒2年后，2008年10月17日，同属于华发集团控股子公司的华发股份这家房地产上市公司，以自己下属的子公司珠海奥华商贸发展有限公司的名义，出价7.626亿元，收购了珠海华发企业管理有限公司、珠海市华发信息咨询有限公司和珠海华发软件有限公司这三家华发集团子公司的全部股份。这块面积为21万多平方米的土地，事实上便流转到了专门进行房地产开发的华发股份这家上市公司的手中。记者查询了企业工商年检信息和华发股份2008年10月18日的这份公告后发现，华发集团的这三家子公司当时除了拥有这块土地的使用权外，没有别的资产和业务。
【同期】执业律师 注册会计师 注册税务师 李劲松
它们其实就是空壳公司，它们的这种所谓股权交易，本质上就是土地使用权交易。
那么，这种利用公司股权交易来转移土地使用权的方式，有没有涉及土地增值税呢？
华发集团财务部经理告诉记者，华发集团交易的是子公司的全部股权，是不需要缴纳土地增值税的。
【同期】华发集团公司财务部经理
为什么需要交呢，土增税什么环节交呢？我是卖公司，为什么要交土增税呢？
然而，经过进一步调查，我们发现，华发公司这位负责人的说法是站不住脚的。记者从国家税务总局了解到，早在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”中，已经明确指出：“对100%转让公司股权，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，对此应按土地增值税的规定征税。”
也就是说，华发集团的子公司华发股份虽然购买的是该集团另外三家子公司的股权，但是这三家公司除了共同拥有这21万平方米的土地之外，并没有其他资产；按照国家税务总局的规定，这样的交易行为是必须缴纳土地增值税的。李劲松经过测算发现，华发集团操作这21万多平方米土地，涉及土地增值税超过1亿元。
【同期】资深律师 注册会计师 注册税务师 李劲松
它(华发集团)所赚的土地增值利润是4亿6千多万元，按照规定标准测算，它应交的土地增值税是1亿4千多万元。
按照国家税务总局《土地增值税清算管理规程》要求，直接转让土地使用权的，纳税人应当在土地转让之日起90日内到主管税务机关办理土地增值税清算手续。按照这一规定，华发集团在2009年初就应该缴纳这笔超过1亿元的土地增值税。
那么华发集团应缴的这笔超过1亿元的土地增值税，是否及时足额缴纳了呢，当记者前往珠海市地税局保税区分局进行调查时，接待我们的重点税源管理股负责人却告诉记者：企业交没交税，税务部门要保密。
【同期】珠海市地税局保税区分局重点税源管理股股长 周卫国
交不交税的问题是吧，我们是为企业保密的。
按照我国企业会计准则规定，企业一定要把已交的包括土地增值税在内的相关税费列入经营成本，并且要在报送工商年检的年度财务报表中体现出来。然而，今年4月，记者和李劲松一道，在珠海市工商局逐年查看了华发集团从2008年至2012年的工商年检报表，却没有查找到有关缴纳1.425亿元土地增值税的记录。
记者调查发现，华发股份除配合母公司华发集团采用股权转让方式转让土地，涉嫌偷逃土地增值税外，华发股份本身在土地增值税上也另有文章，其2012年报显示，截至2012年12月31日，华发股份应付税金中，仅土地增值税就高达6.54亿元。
专家告诉记者，上市公司年报中，包括土地增值税在内的应付税金、应交税金都是企业自己已经完成清算、应该及时向税务机关缴纳而实际尚未缴纳的纳税额。也就是说，华发股份在年报中算出的这6.54亿元土地增值税，虽然企业自己已经完成了清算，但是并没有向税务部门交纳。专家指出，这样操作的结果，实质上就是企业变相欠税。
比如说你算出来是应当交一千万的税，这就是你的应付税金，如果说你没交的话，那你就欠税了。
专家指出，无论土地增值税计税工作如何专业复杂，只要房地产企业自己已经计算出截至某个时间应交土地增值税的金额，并按照企业会计准则将其确认为成本计入当期负债，就应该是现时义务，也就是企业在现行条件下已承担的义务。换句话说，企业已经把应付土地增值税列入了企业经营成本，按照我国已有的土地增值税征收管理规定，房地产开发商就应该及时向税务部门申报缴纳这部分土地增值税。
然而，记者注意到，在华发股份有6.54亿元应交未交土地增值税的同期，其年报中资产负债表的“货币资金”科目却显示，账上包括现金和存款余额在内的货币资金有36亿多元。也就是说，华发股份在欠着国家6亿多元土地增值税的同时，却拥有36亿多货币资金，说明其并非因为缺钱而欠税。
它现金量很充足，它又有应付税金那是有意不交。
专家告诉记者，这家房地产公司利用股权交易名义偷逃土地增值税，而且在企业年报中已经清算出应缴的土地增值税之后却不及时交纳，数亿元的土地增值税就这样挂在企业的账上，长期无法进入国库。然而在进一步调查过程中记者发现，类似的情况并不是这一家房地产公司独有的，土地增值税背后还有更为惊人的黑洞。
在北京有一个1993年始建的高档小区，曾被媒体誉为“中国十大豪宅”之一。我国从1994年开始征收土地增值税，然而，据知情人士透露，这个中国十大豪宅之一的房地产开发商，仅截至2005年12月31日，其应交而未交的包括土地增值税在内的企业所得税总额就已经超过了1亿3千万元，这笔巨额税款至今未交，而且还在增加，这个小区的房价也同样一直在飙升：2005年年初，一套200平米的房价只要200百多万，而目前，在土地成本不变的情况下，同一个小区四期正在销售的房屋中，同样一套200平米的房子如今已经卖到了1800万元，这个楼盘欠缴的土地增值税绝不是个小数字。
那么，没有征收到位的土地增值税到底有多少呢？李劲松根据国家统计局、财政部以及国家税务总局公布的房地产相关数据，对没有征收到位的土地增值税做了精心地分析测算，自2005年1月1日至2012年12月31日，这8年间，全国商品房销售总额超过31.2万亿元；而中国社科院2011住房绿皮书披露，2009年全国房地产行业平均毛利率为55.72%，这几年房地产市场非常火爆，其中没达到土地增值税清算条件的项目收入，几乎可以忽略，照此测算，全国各类房地产企业应该缴纳的土地增值税超过4.6万亿元，而实际上，8年间，国家征收到的土地增值税仅仅为0.8万亿元。记者随后请中国科学院创新发展研究中心社会发展与公务创新研究部部长、副研究员、清华大学公共管理学院博士后康小明仔细核查了李劲松分析的所有数据以及测算方法，并且做了重新核算，结果没有出入。这就意味着，全国房地产开发企业应交而未交的土地增值税总额超过3.8万亿元。
【同期】中国科学院社会发展与公务创新研究部部长 康小明
这件事，数额确实是太吓人了，如果能把房地产企业欠缴的、应交未交的土地增值税及时足额地征缴回来，很多开发商的资金链应该就扛不下去了，这将使得他们利用闲钱，炒高地价、抬高房价的可能性大大降低。
国家税务总局相关官员告诉记者，土地增值税对房地产市场的调控发挥着越来越重要的作用，国家税务总局将对一些违反国家税收法规的恶意行为，进行严厉查处。
【同期】国家税务总局财产行为税司副司长 杨遂周
我们下一步要进一步加大力度，一个要加强除了刚才我讲的完成政策和加强征管上的一些业务上、技术上的一些工作之外，同时我们还要加强一些督促和检查。
从2004年开始，几乎每年国家税务总局、财政部等部门都会下发文件要求加强土地增值税征收和管理工作，最新的“国五条”中也明确要求：税务部门要强化土地增值税的征收管理工作。然而实际情况却是：一方面是久治不降的高房价，另一方面是土地调控的财税政策无法落到实处。如何让土地增值税等财税杠杆在房价调控中真正落地、真正发挥作用，是有关部门需要认真研究和解决的关键问题，这不仅关系到房价这跟社会生活的敏感神经，关系到每个老百姓的切身利益，而且也关系到国家的利益。好，感谢收看《每周质量报告》，下周同一时间再见。
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