国税总局首次划定土地增值税“两率”征收最低标准
2010
06/04
17:36
15673
国税总局首次划定土地增值税“两率”征收最低标准，保障性住房除外
●预征率：除保障性住房外，东部地区不得低于2％，中部和东北地区不得低于1.5％，西部地区不得低于1％
●核定征收率：原则上不得低于5％
针对房地产开发的土地增值税清算工作，国家这次动真格了。国家税务总局昨天发布的《关于加强土地增值税征管工作的通知》，首次硬性规定了土地增值税的预征率和清算时的核定征收率。
[b]首次规定最低征收率[/b]
对土地增值税预征率，通知明确规定：“除保障性住房外，东部地区省份预征率不
来源：
羊城晚报
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