Unit of liquidation of land value added tax can become the 3 big dispute that land value added tax liquidates to select one of issues, main reason depends on national level not be clear about to liquidating an unit to set, carry out a process actually to save city to be in charge of revenue each specific provision each are not identical.
One, controversy focusDuty delivers the state [2006] 187 regulations: "The estate that land value added tax examines and approve about the branch with the country develops a project to undertake liquidating for the unit, to the project that develops in installment, with in installment the project is liquidated for the unit. With in installment the project is liquidated for the unit..
Afore-mentioned regulations are not clear about what concern branch and the project provision that develop in installment to the country, what point to about the branch is those branches, be a government? Hair change appoint? Does the city change do? Be still in charge of appoint meeting? Be being limitted to what develop in installment also is punch-drunk, it is taxpayer proper motion is developed in installment, or national department examines and approve develop in installment? Is examining and approve a branch that branch that point to? As a result of total bureau of national tax Wu never dispatch gives to afore-mentioned problems clear, numerous controversy was caused in solid Wu.
The uncertainty that clears an unit makes taxpayer not know what to do, land value added tax is liquidated in installment size develops a project to answer to estate the influence of the amount of tax to be paid of accept land appreciation is tremendous. Procedures is established with signing up for batch of newspapers in solid Wu (if project of project approving, construction plans to make card, open to booking card to wait) to maintain a level in installment, but each district policy is differ, a few places had not published relevant policy.
The project liquidates the definite place of the unit to be in charge of tax bureau to have a regulation should consult be in charge of revenue the specific provision of bisect period; Place is in charge of revenue to to this random is decided or set unsharpness, should join the real case such as business accounting of plan of the condition of product line of business of the project, development, accountant, when considering a project integratedly to liquidate in the round differentiate in installment the advantages and disadvantages to the project, with the director at the same time revenue has been done communicate.
