| 土地增值税清算中人防成本扣除问题探析 |
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| 引用本文： | 朱国星.土地增值税清算中人防成本扣除问题探析[J].淮海工学院学报(社会科学版),2012,10(16):50-51. |
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| 作者姓名： | 朱国星 |
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| 作者单位： | 连云港久和置业投资发展有限公司财务部,江苏连云港,222000 |
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| 摘 要： | 房地产企业按规定修建的人防设施其产权界定较为模糊，使得其成本扣除也不明确。在土地增值税清算过程中，由于上位法规定的笼统，使得各个地方出台的政策也不尽相同，其成本是否可以扣除急需一个明确规定，以保证清算能够顺利进行。
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| 关 键 词： | 人防成本 土地增值税清算 成本扣除 |
On the Civil Air Defense Cost Deduction in the Settlement of Land Value-added Tax |
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| ZHU Guo-xing.On the Civil Air Defense Cost Deduction in the Settlement of Land Value-added Tax[J].Journal of Huaihai Institute of Technology,2012,10(16):50-51. |
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| Authors: | ZHU Guo-xing |
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| Institution: | ZHU Guo-xing(Dept. of Finance,Jiuhe Investment and Development Company Limited,Lianyungang 222000,China) |
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| Abstract: | The provision of the civil air defense facilities in the real estate enterprises is vaguely defined, thus the cost deduction is not clear. In the settlement of land valueadded tax, there are various local poli cies because of the general upper law. The urgent needs of clearly defined cost deduction guarantee the smooth liquidation. |
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| Keywords: | civil air defense cost settlement of land value-added tax cost deduction |
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