房开企业土地增值税论文文献翻译

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Land value-added tax from January 1, 1994 inception, has been in the industry as a real estate enterprise income tax one of the most influential. December 28, 2006, the State Administration of Taxation issued a "value-added tax on the liquidation of real estate development enterprise land management issues related to notice", specifically from February 1, 2007, the real estate business value-added tax paid by the previous land The "warning sings of the system" to "clearing system." Countries have drawn up a series of complementary management measures and the corresponding tax incentives, so the taxpayers if we can make full use of relevant policies and regulations, make good use of these preferential policies for reasonable planning, land value-added tax may lead to lower costs and further improve investment benefits. Can be expected, the real estate enterprises, the land value-added tax effective tax planning will become the current and future business development in the important issue.Through discussing and planning for our land value increment tax accountant historical context, modern development, set the land value added tax in respect of value added to confirm the current situation and land value increment tax preferential policies, to focus on when the land value increment tax in recognition problems focused on how to accurately identify and calculate value added and how effective the land value increment tax planning, how to solve the recognition in terms of added value for differences between the situation when his personal views, and describes current land reasonable and effective VAT tax planning ways and means. This total includes the following four parts:The first part shows the status of the land value-added tax and problems.The second part of value-added tax on land value-added time in the confirmation status of a discrepancy between the analysis and solution.The third part, set the land value-added tax incentives, and how effective tax planning.The fourth part discusses the value-added tax and land incentives to suppress the opposite policy.In this paper, the standardization research methods and how to effectively raise the land value-added tax planning their own views and opinions.

今年来投资性房地产已成为备受企业青睐的投资方式之一。国家对土地增值税的清算也促使房地产企业向综合型地产商转型。企业余家重视对投资性房地产的核算。目前在西方国家的企业中，房地产作为一种投资手段，已是非常普遍的经济现象。而这种投资行为也逐渐在我国的一些企业中流行，甚至成为一些企业新的经济增长点。为了顺应我国经济发展潮流，本着与国际会计惯例趋同的精神，我国财政部于2006年2月15日发布了第三号准则《投资性房地产》。准则首次将投资性房地产作为一项单独的资产予以确认，并首次在对该资产计量中引入了公允价值。然而在实际应用中，企业仍需解决诸多投资性房地产确认与计量的相关技术难题。本文通过分析投资性房地产、公允价值计量的相关知识，产生背景，了解其现状以及对相关计量模式进行分析，以确定其中存在的问题以及解决的办法。This year the investment real estate has become highly favored investment of enterprises.State of liquidating land value-added tax also makes real estate enterprises to comprehensive estate business transformation.Enterprises more emphasis on investment real estate accounting.In the western countries enterprise, real estate as an investment tool, is already very common economic phenomenon.And this kind of investment behavior in China gradually popular in some enterprises, even some enterprises become new economic point of growth.In order to adapt to China's economic development trend, in the spirit of convergence with international accounting practices, China's Ministry of Finance released in February 15, 2006 third guidelines" investment property".Standards for the first time the investment real estate as a separate asset confirmation, and for the first time on the assets in the introduction of fair value measurement.However, in practical application, the enterprise still needs to solve many real estate investment confirmation and measurement of related technical problems.This article through the analysis of the real estate investment, the fair value measurement of the relevant knowledge, background, understand the situation and the related measurement model for analysis, to determine which of the existing problems and solutions.如上文英语翻译也是一句一句！！！ 楼主有什么不懂的可以继续问我。 如果没有 就请采纳吧。。 很辛苦！！！