土地增值税清算鉴证实务讲义(DOC 94页)VIP免费

土地增值税清算鉴证实务讲义郭洪荣目录第一章纳税主体资格的确认.......................................................................................................1第一节房地产开发业务的证据资料和审核评价...............................................................11.1房地产常规开发业务....................................................................................................11.2房地产非常规开发业务................................................................................................2第二节非从事房地产开发业务的证据资料和审核评价...................................................22.1证据资料........................................................................................................................22.2审核评价........................................................................................................................3第三节确认纳税主体资格的税法依据...............................................................................33.1国家税务总局规定........................................................................................................33.2北京市规定....................................................................................................................43.3广西壮族自治区规定....................................................................................................4第四节物权的常识..............................................................................................................54.1物权................................................................................................................................54.2完全物权和限定物权....................................................................................................54.3自物权和他物权............................................................................................................54.4动产物权和不动产物权................................................................................................54.5用益物权和担保物权....................................................................................................5第二章应税行为的确认..............................................................................................................5第一节常规开发业务确认应税行为的证据资料和审核评价...........................................61.1确认应税行为的证据资料............................................................................................61.2确认应税行为的方法....................................................................................................6第二节非常规开发业务确认应税行为的证据资料和审核评价.......................................72.1确认应税行为的证据资料............................................................................................72.2确认应税行为的方法....................................................................................................8第三节非从事房地产开发性质销售转让业务...................................................................83.1确认应税行为的证据资料............................................................................................83.2确认应税行为的方法....................................................................................................93.3案说从事房地产开发与非从事房地产开发的确认方法............................