Dec.2023ResearchonModernVocationalEducationinWesternChina2023年12月Vol.2No.4西部现代职业教育研究第4期试析破产清算中转让“熟地”的土地增值税清算以洪泽县金丰房地产有限公司破产清算案为例褚梦泽（淮阴师范学院，江苏淮安223300）摘要：开征土地增值税是我国土地税收相关制度改革的关键举措之一，随着我国房地产行业逐步市场化、规范化，对于相关的土地税收制度提出了更高的要求。而该税的清算流程往往比较复杂，涉及应税收入的确认、各期房地产开发项目的分摊比例的核算、各项抵扣项目的计算，等等。洪泽县金丰房地产有限公司是一家已进入破产清算程序的房地产企业，其已无力续建房屋，管理人只能以拍卖方式转让“熟地”，以便安善安置该企业的职工、缴纳相关税款和清偿应付债权等。根据相关规定，在办理土地权属转移手续前，应当取得税务机关出具的完税凭证，权属变更的相关手续方可完成。研究转让“熟地”土地增值税的清算过程有助于管理人把握相关税收的减免优惠政策，协助当地税务机关办理土地增值税的清算手续。关键词：土地增值税；熟地；破产清算中图分类号：F812文献标识码：A文章编号：SY064-2023（4）-0029-0033TrialAnalysisofLandValue-addedTaxSettlementonTransferof“CookedLand"inBankruptcyLiquidation-TakingtheBankruptcyLiquidationCaseofHongzeJinfengRealEstateCo.ChuMengze(HuaiyinNormalCollege,Huai'anJiangsu223300)Abstract:Theintroductionoflandvalue-addedtaxisoneofthekeymeasuresforthereformoflandtaxsysteminChina.WiththegradualmarketizationandstandardizationofChina'srealestateindustry,higherrequirementshavebeenputforwardfortherelatedlandtaxsystem.Andtheclearingprocessofthistaxisoftencomplicated,involvingtherecognitionoftaxableincome,theaccountingoftheapportionmentratioofrealestatedevelopmentprojectsineachperiod,thecalculationofvariouscredititems,andsoon.HongzeCountyJinfengRealEstateCo.,Ltd.isarealestatecompanythathasenteredintobankruptcyliquidationprocedures,whichhasbeenunabletocontinuetobuildhouses,theadministratorcanonlytransferthe“ripeland"byauction,inordertoproperlyresettletheem-ployeesoftheenterprise,paytherelevanttaxesandliquidatethepayableclaims.Accordingtotherelevantregula-tions,beforegoingthroughtheproceduresoftransferrin...
