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2011年12月,中税协印发了《土地增值税清算鉴证业务指导意见(试行)》(中税协发[2011]110号)及操作指南,并要求税务师事务所认真学习研究,贯彻执行。在工作底稿部分涉及到土地增值税清算中一个比较重要的问题,就是当房地产开发企业开发多种类型产品时,计税成本如何在各种类型开发产品间进行分摊。全
In December 2011, the China Tax Association issued the Guiding Opinions on Liquidation and Verification of Land Value Added Tax (Trial) (Zhong Shui Fa Fa [2011] No. 110) and the operation guideline, and asked the taxation firms to earnestly study, carry out . One of the more important issues involved in the liquidation of land value-added tax in the working papers is how taxable costs are apportioned between various types of development products when real estate development enterprises develop various types of products. all