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The author:(作者)qqpublished in(发表于) 2013/11/27 9:22:22 State administration of taxation： “the companies huge tax debts“ misperception of misreading
State administration of taxation, "real estate enterprises in huge tax debts" misreading
Land VAT liquidation works will be fully
-Xinhua Beijing, Zhao Jing GAO reports
In response to media exposure, "a number of real estate enterprises in arrears on land appreciation tax of 3.8 trillion dollar", head of the State administration of taxation about 26th responded by saying the huge projections about the tax, method is not correct, the misperception of misreading how the tax policy and tax administration.
According to the State administration of taxation for the person in charge, the 1994 national shortly after the introduction of a land tax, affected by the Asian financial crisis, the real estate market, sources of severe contraction. Since 2007 the tax authorities for several years for Steering check 21 provinces such as Beijing, Shanghai, promoting the land VAT liquidation works. In 2007, the national land value-added tax revenue rose 74.3%; per cent from 2008, and 2009 growth; per cent from 2010, and 2011 growth; per cent from 2012 2013 1 organizational revenue of 271.078 billion yuan, an increase of 22.2%.
"This shows that the VAT is increased. "Press Conference of the head of the State administration of taxation, told the economic information daily.
Under the provisions of land appreciation tax regulations and implementing rules, until the project is completed the settlement transfer of real estate to the taxpayer's income in accordance with certain yuzheng yuzheng rate increment tax on land value, the project ended when going through the accounts of liquidated, fall much less make up.
In fact, around the "arrears" said bone of contention is whether the real estate enterprises deliberately delayed, not up to settlement terms, thus long-term deferred tax.
Liu Jianwen, President of China Society of finance and tax law says current yuzheng system also faces liquidation transactions accounting issues such as the complexity of go over the year, real estate development companies the possibility of tax burden differences, to tax authorities, there is a certain amount of enforcement risks.
Sat official told the economic information daily reporters also made clear that the land appreciation tax collection and Administration also faced a number of difficulties and stress. Mainly reflected in, due to the complexity of real estate industry, increment tax on land value tax system design is more complicated. Land VAT liquidation needs through several annual revenues, costs, and expenses is audit, tax collection is difficult and vulnerable to law enforcement risks.
According to the State administration of taxation introduced, the next step will be to further improve the system of measures, strengthened land appreciation tax collection and administration. One is to strengthen the propaganda of tax policies, policy interpretation; the second is to strengthen research, timely processing of settlement found in new issues, further perfecting land appreciation tax policies; third, we continue to strengthen supervision and check, the land VAT liquidation works to the full depth, and the scientific management, adhere to the information management tax, strengthening the construction of management information system for land appreciation tax, rein in authorized levy, prevent the loss of the tax.
国税总局“房企巨额欠税”存在误读
土地增值税清算工作将全面开展
□记者 赵婧 高伟 北京报道
针对有关媒体曝光“多家房企欠缴土地增值税3.8万亿元”，国家税务总局有关负责人26日回应称，有关人员对欠税的巨额推算，方法是不正确的，对税收政策和征管方式存在误解误读。
据国税总局有关负责人介绍，1994年国家开征土地增值税后不久，受亚洲金融危机等影响，房地产市场疲软，税源严重萎缩。2007年以来税务部门连续几年对北京、上海等21个省市进行督导检查，推动土地增值税清算工作。2007年，全国土地增值税收入同比增长74.3%；2008年增长33%；2009年增长33.9%；2010年增长77.6%；2011年增长61.4%；2012年增长31.8%；2013年1至10月组织收入2710.78亿元，增长22.2%。
“由此可见，土地增值税征管力度是逐步加大的。”国税总局负责人告诉《经济参考报》记者。
根据土地增值税条例和实施细则的规定，对纳税人在项目全部竣工结算前转让房地产取得的收入实行按照一定的预征率预征土地增值税，项目终了办理决算时进行清算，多退少补。
事实上，目前围绕“欠缴”一说争论的焦点在于房企是否刻意拖延，不达清算条件，从而长期延迟缴税。
中国财税法学会会长刘剑文称，现行预征体制确实还面临着跨年度清算会计事项核算的复杂性等问题，对房地产开发企业而言存在税负差异的可能性，对税务机关而言则存在一定的执法风险。
国税总局相关负责人在接受《经济参考报》记者采访时也明确指出，土地增值税征管目前还面临着一些困难和压力。主要反映在，由于房地产行业经营情况复杂，土地增值税税制设计也比较复杂。土地增值税清算需要审核大量跨若干年度收入、成本和费用情况，税收征管难度大并且容易产生执法风险。
据国税总局介绍，下一步将进一步完善制度措施，加强土地增值税征管。一是加强税收政策宣传，做好政策解读；二是加强调查研究，及时处理清算中发现的新问题，进一步完善土地增值税政策；三是继续加强督导检查，推动土地增值税清算工作全面深入开展；四是强化科学管理，坚持信息管税，加强土地增值税管理信息系统建设，严控核定征收，防止税款流失。
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