土地收入税务征，影响几何？

中泰证券 2021-06-05

投资要点 6月4日，财政部宣布将国有土地使用权出让收入等四项政府非税收入划转税务部门征收，我们解读如下：税收和非税收入在预算管理、征收监管等方面存在较大差异。税收只在一般公共预算中核算，非税收入则分布在三本账中；税收的征管集中于税务机关和海关部门，非税收入的征收部门则多样化；税收采用征收管理模式，具体分为登记、申报、征收、检查、处罚和保全强制等环节；非税大多为收缴或执收，采取事前核对的方式，核对...

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精彩评论

辛勤的老牛
2021-06-06
辛勤的老牛
为下一步土地税收成鸡肋做准备？当土地税成鸡肋时，房产税就该要提上日程了吧
CYau
2021-06-05
CYau
Like and comment?
- CYau:
  Wow
浮生若羽
2021-06-05
浮生若羽
地方ZF不再那么方便联手开发商以返税方式推高地价[笑哭]
SKng
2021-06-05
SKng
[微笑] [微笑] [微笑]
- SKng:
  Tq
- SKng:
  Hi
飞天幻影
2021-06-05
飞天幻影
就是咯
求金
2021-06-05
求金
[暗中观察]
- Dandelion07:
  [开心]

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