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“2201 Lakeside Blvd Richardson, TX 75082”-知识课堂

国家税务总2201 Lakeside Blvd Richardson, TX 75082局:降低土地增值税预征率下限

来源: 搜狐科技
2024-11-15 15:28:11

最佳回答

“2201 Lakeside Blvd Richardson, TX 75082”国家税务总2201 Lakeside Blvd Richardson, TX 75082局:降低土地增值税预征率下限

  中新2201 Lakeside Blvd Richardson, TX 75082网11月13日电 据国家税2201 Lakeside Blvd Richardson, TX 75082务总局微信公众号消息,国家税务总局发布关于降低土地增值税预征率下限的公告。公告称,为更好发挥土地增值税调节作用,根据《中华人民共和国土地增值税暂行条例》及其实施细则等有关规定,将土地增值税预征率下限降低0.5个百分点。调整后,除保障性住房外,东部地区省份预征率下限为1.5%,中部和东北地区省份预征率下限为1%,西部地区省份预征率下限为0.5%(地区的划分按照国务院有关文件的规定执行)。

  本公告自2024年12月1日起施行。《国家税务总局关于加强土地增值税征管工作的通知》(国税发〔2010〕53号)第二条第二款规定同时废止。

  关于《国家税务总局关于降低土地增值税预征率下限的公告》,解读如下:

  一、《公告》的制定背景是什么?

  为保障土地增值税收入及时均衡入库,按照《中华人民共和国土地增值税暂行条例实施细则》有关规定,税务部门对纳税人在项目竣工结算前转让房地产取得的收入,按一定比例预征土地增值税,待项目全部竣工、办理结算后再进行清算,多退少补。2010年,为更好的发挥土地增值税预征的调节作用,税务总局制发了《关于加强土地增值税征管工作的通知》(国税发〔2010〕53号),规定了预征率下限,除保障性住房外,东部地区省份下限为2%,中部和东北地区省份下限为1.5%,西部地区省份下限为1%。当前,随着房地产市场形势变化,不同房地产项目的增值水平发生结构性分化,有的房地产项目增值率下降幅度较大,有必要对预征率下限作出调整,以便给各地科学调整预征率预留空间,促进房地产市场平稳健康发展。

  二、《公告》的主要内容是什么?

  《公告》将预征率下限降低了0.5个百分点,除保障性住房外,东部地区省份预征率下限为1.5%,中部和东北地区省份预征率下限为1%,西部地区省份预征率下限为0.5%。

  三、《公告》发布实施后各地应如何调整预征率?

  《公告》发布实施后,各地可结合当地实际情况对实际执行的预征率进行调整,需要调整的,由各地税务部门会同财政部门在当地政府的指导下,结合当地房地产项目实际税负水平等情况,在科学测算的基础上,确定各类型房地产的具体预征率。

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