土地增值税清算与案例精解的图书目录

土地增值税实战（实务）与案例精选序言 房地产企业当前面临的税务形势.......................................................................4第一篇 土地增值税税制解析....................................................................................6第一章 土地增值税的起源和意义.......................................................................6第二章 土地增值税的一般规定..........................................................................8一、纳税人...............................................................................................8二、征税范围...........................................................................................9三、具体情况的判定...............................................................................10第三章 应税收入和扣除项目的确认................................................................13一、 转让房地产取得的收入类型............................................................13二、收入的确认.....................................................................................13三、扣除项目........................................................................................18四、扣除项目的特殊情况处理................................................................35第四章 土地增值税优惠政策...........................................................................40一、免征土地增值税...............................................................................40二、不征土地增值税的范围.....................................................................47第二篇 土地增值税纳税与征收管理........................................................................48第五章 土地增值税的计算与缴纳....................................................................49一、土地增值税增值额............................................................................49二、土地增值税税率................................................................................49三、应纳税额的计算方法.........................................................................50第六章 土地增值税纳税申报...........................................................................57一、 纳税申报时间与地点........................................................................57二、纳税申报手续...................................................................................58三、申报办法..........................................................................................58四、征收机关..........................................................................................59五、税款计算与缴纳的证据资料..............................................................59第七章 土地增值税的会计处理........................................................................60第八章 土地增值税预征...................................................................................63一、 土地增值税预征概念.........................................................................63二、预征范围...........................................................................................63三、预征要求...........................................................................................64四、地方政策...........................................................................................64五、预征额计算........................................................................................69六、特殊情况处理.....................................................................................69第九章 土地增值税核定征收.............................................................................73一、核定征收的概念..................................................................................73二、核定征收的条件..................................................................................73三、核定征收税率......................................................................................74四、核定征收计算......................................................................................75五、核定征收审批流程...............................................................................75第三篇 土地增值税清算...........................................................................................77第十章 土地增值税清算的形势............................................................................77一、政策要求.............................................................................................78二、风险分析.............................................................................................79三、当前的困境..........................................................................................80四、影响因素分析.......................................................................................82第十一章 清算要求与程序....................................................................................84一、各方责任...............................................................................................84二、清算方式...............................................................................................84三、清算手续时限........................................................................................86四、计税单位...............................................................................................86六、清算流程...............................................................................................88七、申报资料...............................................................................................90八、特殊情况...............................................................................................91第十二章 土地增值税清算计缴技巧.....................................................................93一、计算单位的选择....................................................................................93二、代收费用计价方式的选择......................................................................96三、 清算后再转让的计缴............................................................................97四、 成片开发，分块销售的计缴.................................................................99五、竣工前整体销售的计缴........................................................................100六、不同拆迁补偿方式的计缴....................................................................103七、补退房差的处理..................................................................................106八、清算时税款的补缴...............................................................................106第十三章 土地增值税清算项目的审核鉴证.........................................................107一、准入条件.............................................................................................108二、资料要求.............................................................................................108三、审核内容.............................................................................................110四、鉴证终止.............................................................................................114五、鉴证报告.............................................................................................115六、土地增值税清算鉴证报告范例.............................................................116七、土地增值税清算鉴证业务约定书..........................................................121第十四章 土地增值税清算的审核........................................................................123一、清算审核内容......................................................................................125二、取得土地使用权所支付的金额审核要点................................................126三、房地产开发费用的审核.........................................................................133四、与转让房地产有关的税金的审核...........................................................133五、其他扣除项目的审核............................................................................134六、在清算审核时应注意的其他问题..........................................................134第十五章 土地增值税清算案例分析......................................................................137第四篇 土地增值税筹划实务.......................................................................................155第十六章 土地增值税筹划理论............................................................................155第十七章 土地增值税常用筹划方法.....................................................................158一、建房方式筹划法...................................................................................158二、 “临界点”筹划法...................................................................................161三、分散收入筹划法...................................................................................165四、 适度加大建造成本法...........................................................................168五、费用迁移法..........................................................................................169六、 利息支出筹划法...................................................................................169七、转让在建工程法......................................................................................173八、费用均分筹划法.....................................................................................174九、企业筹建期的巧妙运用..........................................................................174十、增加土地开发成本，降低土地增值税.....................................................175十一、投资时机的最佳选择..........................................................................176十二、 土地出让金返还筹划法......................................................................176十三、公共配套设施（地下车位）筹划法.....................................................178第十八章 土地增值税筹划经典案例解析................................................................179一、土地增值税筹划案例风险分析................................................................184二、一起典型的土地增值税的失败税收筹划案例...........................................187第五篇 土地增值税纳税评估与税务稽查........................................................................189第十九章 纳税评估................................................................................................189一、纳税评估概念.........................................................................................189二、纳税评估特点.........................................................................................190三、纳税评估与税务稽查的联系与区别..........................................................191四、纳税评估程序与方法...............................................................................193五、纳税评估处理方式..................................................................................193第二十章 土地增值税纳税评估..............................................................................194一、土地增值税评估分析中的指标及其运用..................................................194二、土地增值税测算分析模型及案例.............................................................196三、土地增值税测算分析模型及案例.............................................................197第二十一章 土地增值税稽查分析...........................................................................200一、税务检查与税务稽查的比较....................................................................200二、税务稽查常用方法..................................................................................202三、土地增值税稽查内容...............................................................................203四、税务稽查流程..........................................................................................208第二十二章 税务稽查案例分析...............................................................................212一、简单稽查案例分析...................................................................................212二、综合案例分析..........................................................................................216附录一：土地增值税清算相关表格..........................................................................224附录二：目前现行有效的土地增值税政策................................................................236参考文献.................................................................................................................237