This presentation is the property of its rightful owner.
Sponsored Links
1 / 68

第八章 房地产开发经营的税费 PowerPoint PPT Presentation


  • 65 Views
  • Uploaded on
  • Presentation posted in: General

第八章 房地产开发经营的税费. 1 、所得税 2 、流转税 3 、行为、目的税 4 、资源、财产税 5 、土地使用费及其他税费 6 、房地产开发经营中的行政性收费 7 、税收政策对房地产市场的干预. 税的基本知识. 税收 是国家(政府)为了满足一般社会公共需要,按照法律规定,参与社会成员的财富分配,强制地、无偿地取得财政收入的一种形式。 本质 国家凭借政治权力强制、无偿参与社会产品分配而形成的特殊分配关系。 税收是取得 财政收入 的一种分配形式 税收分配的 目的 是为了满足一般的社会公共需要

Download Presentation

第八章 房地产开发经营的税费

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


6424493

1

2

3

4

5

6

7


6424493

Real Estate Development


6424493

Real Estate Development


6424493

Real Estate Development


6424493

1

2

3

4

Real Estate Development


6424493

Real Estate Development


6424493

3

13

Real Estate Development


6424493

25%

2007316200811

Real Estate Development


6424493

1

(1)()

(2)

(3)

Real Estate Development


6424493

(4)

()

Real Estate Development


6424493

(5)

(6)

Real Estate Development


6424493

2

=

15(15)

Real Estate Development


6424493

3

(1)

(2)

Real Estate Development


6424493

1

2

Real Estate Development


6424493

3

8%

Real Estate Development


6424493

1

2(1)(2)(3)(4)(5)(6)

Real Estate Development


6424493

<) ([2000]38)1020

1

=(++)

25()

3()

Real Estate Development


6424493

19931213

19931225

Real Estate Development


6424493

Real Estate Development


6424493

( [2003]016)

Real Estate Development


6424493

200661555555%

55

555

Real Estate Development


6424493

1%5%7%

3%3%

Real Estate Development


6424493

199777

19971028

Real Estate Development


6424493

35%

Real Estate Development


6424493

20048112%1%

2006312%

Real Estate Development


6424493

1988624

Real Estate Development


6424493

31 110.05 1 50.5

Real Estate Development


6424493

Real Estate Development


6424493

10

510

7

6

5

[1987]98

Real Estate Development


6424493

Land Appreciation Tax

19931213

Real Estate Development


6424493

1

2()()()()()

Real Estate Development


6424493

350%30% 50%100%40% 100%200%50% 200%60%

Real Estate Development


6424493

4 ()20%()

5500/70

2004312

Real Estate Development


6424493

5

1

2

Real Estate Development


6424493

(1)0.5

(2)2

(3)3

(4)2

=

Real Estate Development


6424493

Real Estate Development


6424493

19889271720061231<>

Real Estate Development


6424493

Real Estate Development


6424493

1.530

1.224

0.918

0.612

Real Estate Development


6424493

510

Real Estate Development


6424493

1986.10.1

10%30%

1.2%12%

Real Estate Development


6424493

1

2

3

4

Real Estate Development


6424493

1

2

3

4

5

Real Estate Development


6424493

Real Estate Development


6424493

[2006]108

Real Estate Development


6424493

20%

20

Real Estate Development


6424493

1

Real Estate Development


6424493

2

1

2

3

4

()

Real Estate Development


6424493

100

902000

105000

2

90200010500020000250000

Real Estate Development


6424493

2

53052003234

1

2

3

4

Real Estate Development


6424493

3

Real Estate Development


6424493

4

1

115%

210%

,

Real Estate Development


6424493

2

3

200681

Real Estate Development


6424493

20047180723240206.12%2004717314896036021600(3%)52004200600920068292

910%97.2(72000010%)7.29200000.05%4609200005.5%50600

Real Estate Development


6424493

1

2720000360216005741965

34605060051060

47200048960200600121760

5(92000074196551060121760)20%1043

Real Estate Development


6424493

5

1%-3%1%

Real Estate Development


6424493

6

1

5

1999278

Real Estate Development


6424493

6

Real Estate Development


6424493

10%30%1.2%

7

Real Estate Development


6424493

Real Estate Development


6424493

Real Estate Development


6424493

Real Estate Development


6424493

200631

2% 4%

Real Estate Development


6424493

Real Estate Development


6424493

Real Estate Development


6424493

Real Estate Development


6424493

2070

200659.46919,16

Real Estate Development


6424493

11

20081125%

Real Estate Development


  • Login