1.土地增值稅天津核定征收是稅務機關依職權事項還是依申請事項？

土(tu)(tu)(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)清(qing)(qing)算(suan)方(fang)式(shi)包(bao)括據實清(qing)(qing)算(suan)（查賬征(zheng)收）和核(he)定(ding)(ding)(ding)(ding)征(zheng)收，核(he)定(ding)(ding)(ding)(ding)征(zheng)收是(shi)據實清(qing)(qing)算(suan)方(fang)式(shi)的(de)一(yi)(yi)(yi)種(zhong)補(bu)充(chong)，主管稅(shui)(shui)(shui)(shui)(shui)務機關(guan)(guan)基于(yu)(yu)主觀和客觀的(de)需(xu)要(yao)，可(ke)(ke)以對符合一(yi)(yi)(yi)定(ding)(ding)(ding)(ding)條件的(de)項目開(kai)展核(he)定(ding)(ding)(ding)(ding)征(zheng)收，主觀需(xu)要(yao)指的(de)是(shi)納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)不(bu)(bu)(bu)(bu)配合、不(bu)(bu)(bu)(bu)提供資料、不(bu)(bu)(bu)(bu)按(an)照規定(ding)(ding)(ding)(ding)期限辦(ban)理(li)清(qing)(qing)算(suan)手(shou)續，稅(shui)(shui)(shui)(shui)(shui)務機關(guan)(guan)將核(he)定(ding)(ding)(ding)(ding)征(zheng)收方(fang)式(shi)作為(wei)一(yi)(yi)(yi)種(zhong)制約手(shou)段(duan)；客觀需(xu)要(yao)指的(de)是(shi)時間久遠導致項目清(qing)(qing)算(suan)資料殘缺不(bu)(bu)(bu)(bu)全，稅(shui)(shui)(shui)(shui)(shui)務機關(guan)(guan)將核(he)定(ding)(ding)(ding)(ding)征(zheng)收方(fang)式(shi)作為(wei)清(qing)(qing)算(suan)的(de)必要(yao)手(shou)段(duan)。因此，土(tu)(tu)(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)收是(shi)稅(shui)(shui)(shui)(shui)(shui)務機關(guan)(guan)的(de)依職權事項，但(dan)實際征(zheng)管中(zhong)，由于(yu)(yu)房地(di)產項目開(kai)發周期長(chang)、人(ren)(ren)(ren)員變動(dong)大，清(qing)(qing)算(suan)資料歸集存在(zai)客觀難度，納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)也可(ke)(ke)以主動(dong)向稅(shui)(shui)(shui)(shui)(shui)務機關(guan)(guan)申請(qing)土(tu)(tu)(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)收，筆(bi)者認為(wei)，土(tu)(tu)(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)收更多(duo)的(de)是(shi)作為(wei)一(yi)(yi)(yi)種(zhong)制約手(shou)段(duan)和補(bu)充(chong)方(fang)式(shi)，不(bu)(bu)(bu)(bu)宜被當做(zuo)為(wei)一(yi)(yi)(yi)種(zhong)可(ke)(ke)爭取的(de)優惠手(shou)段(duan)，稅(shui)(shui)(shui)(shui)(shui)務機關(guan)(guan)是(shi)否同意納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)核(he)定(ding)(ding)(ding)(ding)征(zheng)收的(de)訴求，應從納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)客觀“不(bu)(bu)(bu)(bu)能”而(er)非(fei)納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)(ren)主觀“籌(chou)劃”的(de)角(jiao)度出發。

2.對納稅(shui)人未按照(zhao)規(gui)定(ding)期限內辦理清算(suan)手續或(huo)報(bao)送納稅(shui)資料的，是否須(xu)稅(shui)務(wu)處罰后才可以(yi)開展土(tu)地增值稅(shui)核定(ding)征(zheng)收？

對納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)未按照規(gui)定(ding)(ding)(ding)期限(xian)(xian)辦理(li)清(qing)算(suan)(suan)手續或報(bao)送納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)資(zi)料(liao)的(de)(de)(de)(de)，符合(he)土(tu)(tu)地增值稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)(ding)征(zheng)收(shou)條(tiao)件。同時(shi)根(gen)據(ju)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)征(zheng)管法第(di)(di)六(liu)十二(er)(er)條(tiao)規(gui)定(ding)(ding)(ding)，對納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)未按照規(gui)定(ding)(ding)(ding)期限(xian)(xian)辦理(li)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申報(bao)和報(bao)送納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)資(zi)料(liao)的(de)(de)(de)(de)，由稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)責令限(xian)(xian)期改(gai)正，可以(yi)(yi)(yi)(yi)(yi)處二(er)(er)千元以(yi)(yi)(yi)(yi)(yi)下(xia)的(de)(de)(de)(de)罰(fa)款(kuan)；情節嚴(yan)重(zhong)的(de)(de)(de)(de)，可以(yi)(yi)(yi)(yi)(yi)處二(er)(er)千元以(yi)(yi)(yi)(yi)(yi)上一萬元以(yi)(yi)(yi)(yi)(yi)下(xia)的(de)(de)(de)(de)罰(fa)款(kuan)。實(shi)(shi)際征(zheng)管中，納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)經稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)責令限(xian)(xian)期改(gai)正仍未改(gai)正的(de)(de)(de)(de)，稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)是(shi)(shi)否須對其予以(yi)(yi)(yi)(yi)(yi)罰(fa)款(kuan)后才可以(yi)(yi)(yi)(yi)(yi)開(kai)展(zhan)(zhan)土(tu)(tu)地增值稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)(ding)征(zheng)收(shou)？筆(bi)者認為(wei)，稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)罰(fa)款(kuan)并非核(he)定(ding)(ding)(ding)征(zheng)收(shou)必要前(qian)置環節，稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)也可以(yi)(yi)(yi)(yi)(yi)直(zhi)接開(kai)展(zhan)(zhan)土(tu)(tu)地增值稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)(ding)征(zheng)收(shou)，理(li)由一是(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)征(zheng)管法第(di)(di)六(liu)十二(er)(er)條(tiao)對罰(fa)款(kuan)的(de)(de)(de)(de)定(ding)(ding)(ding)位是(shi)(shi)“可以(yi)(yi)(yi)(yi)(yi)”而不是(shi)(shi)肯定(ding)(ding)(ding)的(de)(de)(de)(de)，二(er)(er)是(shi)(shi)核(he)定(ding)(ding)(ding)征(zheng)收(shou)作為(wei)據(ju)實(shi)(shi)清(qing)算(suan)(suan)的(de)(de)(de)(de)補(bu)充方式，是(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)手段(duan)之一，在納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)不配合(he)提供資(zi)料(liao)的(de)(de)(de)(de)時(shi)候可以(yi)(yi)(yi)(yi)(yi)直(zhi)接采(cai)用，具(ju)體是(shi)(shi)否需(xu)(xu)要罰(fa)款(kuan)是(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)裁(cai)量(liang)權，可以(yi)(yi)(yi)(yi)(yi)結合(he)征(zheng)管需(xu)(xu)要擇機使用。

3.除采用單一核定征收(shou)率外，土地(di)增值稅核定征收(shou)方法有無更好(hao)選擇？

根據國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)發[2010]53號第四條規定(ding)(ding)，各省(sheng)級稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)要(yao)結合(he)本地(di)(di)(di)實(shi)際(ji)，區分不(bu)同(tong)房(fang)地(di)(di)(di)產(chan)類(lei)型(xing)制(zhi)定(ding)(ding)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)，核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)原(yuan)(yuan)則上不(bu)得低(di)于(yu)百分之5。部分省(sheng)市稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)部門按照(zhao)(zhao)這一(yi)原(yuan)(yuan)則，區分房(fang)地(di)(di)(di)產(chan)類(lei)型(xing)公布(bu)了(le)所轄區域內的(de)土(tu)(tu)地(di)(di)(di)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)，公布(bu)單(dan)一(yi)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)的(de)方式雖然簡單(dan)易(yi)操作，但由(you)于(yu)不(bu)同(tong)房(fang)地(di)(di)(di)產(chan)項(xiang)目由(you)于(yu)土(tu)(tu)地(di)(di)(di)來(lai)(lai)源方式、建筑安裝檔次等(deng)各方面原(yuan)(yuan)因(yin)土(tu)(tu)地(di)(di)(di)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)負(fu)存在較(jiao)大的(de)差異，納稅(shui)(shui)(shui)(shui)(shui)(shui)人會比(bi)對稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)公布(bu)的(de)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)和項(xiang)目真實(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)負(fu)率(lv)(lv)，來(lai)(lai)選(xuan)擇(ze)是(shi)否提供清算(suan)資(zi)料來(lai)(lai)爭取核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收方式，使得土(tu)(tu)地(di)(di)(di)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收變(bian)相成為一(yi)種(zhong)(zhong)稅(shui)(shui)(shui)(shui)(shui)(shui)收優惠，同(tong)時單(dan)一(yi)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)未考率(lv)(lv)項(xiang)目特殊性，有(you)違公平原(yuan)(yuan)則。因(yin)此，筆者(zhe)建議土(tu)(tu)地(di)(di)(di)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收應遵從按照(zhao)(zhao)項(xiang)目增值(zhi)(zhi)(zhi)(zhi)高低(di)來(lai)(lai)確定(ding)(ding)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)的(de)原(yuan)(yuan)則，可(ke)以參照(zhao)(zhao)同(tong)類(lei)型(xing)項(xiang)目的(de)稅(shui)(shui)(shui)(shui)(shui)(shui)負(fu)來(lai)(lai)確定(ding)(ding)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)，或(huo)者(zhe)參照(zhao)(zhao)基準地(di)(di)(di)價、當地(di)(di)(di)扣(kou)除項(xiang)目金額標準來(lai)(lai)核(he)(he)(he)(he)定(ding)(ding)扣(kou)除項(xiang)目金額，測算(suan)土(tu)(tu)地(di)(di)(di)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收率(lv)(lv)，此種(zhong)(zhong)處理(li)方式可(ke)以盡量還原(yuan)(yuan)項(xiang)目的(de)真實(shi)增值(zhi)(zhi)(zhi)(zhi)情況(kuang)，既符合(he)土(tu)(tu)地(di)(di)(di)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)原(yuan)(yuan)理(li)，又能兼顧公平原(yuan)(yuan)則，防止核(he)(he)(he)(he)定(ding)(ding)征(zheng)(zheng)收方式濫用。

4.核定征收率是否一定不得低于百分之5？

稅(shui)(shui)(shui)(shui)(shui)務總(zong)局2010年(nian)發(fa)布(bu)的(de)(de)(de)(de)國稅(shui)(shui)(shui)(shui)(shui)發(fa)[2010]53號第四條(tiao)(tiao)要求土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)原(yuan)則上不得低(di)(di)于(yu)(yu)百(bai)分(fen)之5，該規(gui)定(ding)(ding)與近幾年(nian)房地(di)(di)產(chan)市場發(fa)展的(de)(de)(de)(de)狀況(kuang)基本吻合(he)，但對于(yu)(yu)2010年(nian)前(qian)已(yi)建設銷(xiao)售的(de)(de)(de)(de)房地(di)(di)產(chan)項(xiang)目(mu)(mu)(mu)(mu)，受制于(yu)(yu)房價低(di)(di)、項(xiang)目(mu)(mu)(mu)(mu)增(zeng)值(zhi)(zhi)(zhi)低(di)(di)的(de)(de)(de)(de)原(yuan)因，土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)負率(lv)很難達到百(bai)分(fen)之5，如強(qiang)制按照百(bai)分(fen)之5的(de)(de)(de)(de)低(di)(di)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)限(xian)制，稅(shui)(shui)(shui)(shui)(shui)企產(chan)生巨大爭議，使得歷史項(xiang)目(mu)(mu)(mu)(mu)拖而不清(qing)，也(ye)不符合(he)土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)對項(xiang)目(mu)(mu)(mu)(mu)真實增(zeng)值(zhi)(zhi)(zhi)征(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)原(yuan)理。筆者認(ren)為，由(you)于(yu)(yu)土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)政策(ce)的(de)(de)(de)(de)特殊性，土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)清(qing)算(suan)項(xiang)目(mu)(mu)(mu)(mu)往往需要往前(qian)追(zhui)溯(su)10年(nian)、20年(nian)，應(ying)從實體從舊、程序(xu)從新的(de)(de)(de)(de)原(yuan)則，參(can)考國稅(shui)(shui)(shui)(shui)(shui)發(fa)[2006]187號文第七(qi)條(tiao)(tiao)關(guan)于(yu)(yu)“不低(di)(di)于(yu)(yu)預征(zheng)(zheng)(zheng)(zheng)率(lv)的(de)(de)(de)(de)征(zheng)(zheng)(zheng)(zheng)收率(lv)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)”的(de)(de)(de)(de)規(gui)定(ding)(ding)，稅(shui)(shui)(shui)(shui)(shui)務機關(guan)在土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)低(di)(di)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)的(de)(de)(de)(de)確定(ding)(ding)上應(ying)分(fen)段(duan)處(chu)理，對國稅(shui)(shui)(shui)(shui)(shui)函[2010]53 號文發(fa)布(bu)后(hou)達到清(qing)算(suan)條(tiao)(tiao)件的(de)(de)(de)(de)項(xiang)目(mu)(mu)(mu)(mu)，土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)不得低(di)(di)于(yu)(yu)百(bai)分(fen)之5；對國稅(shui)(shui)(shui)(shui)(shui)發(fa)[2010]53號文發(fa)布(bu)前(qian)達到清(qing)算(suan)條(tiao)(tiao)件的(de)(de)(de)(de)項(xiang)目(mu)(mu)(mu)(mu)，土(tu)地(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)不低(di)(di)于(yu)(yu)當(dang)年(nian)當(dang)地(di)(di)的(de)(de)(de)(de)預征(zheng)(zheng)(zheng)(zheng)率(lv)即可(ke)。

5.土地增值稅核定征(zheng)收流程(cheng)、方式(shi)應注意哪些要點？

土(tu)地增值(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)容易造(zao)成較(jiao)大(da)的稅(shui)(shui)(shui)企爭議，筆者認為(wei)應關(guan)注幾個要(yao)點：一是嚴格遵從核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)流程，國稅(shui)(shui)(shui)發[2009]91號第(di)三十五(wu)條要(yao)求(qiu)稅(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)須發出核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)事項通(tong)知書，開展核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)核(he)(he)(he)查、審核(he)(he)(he)合(he)議。二是準(zhun)確(que)把握很低(di)核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)的限制，如稅(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)通(tong)過(guo)核(he)(he)(he)定(ding)(ding)(ding)(ding)扣除項目金額來(lai)測(ce)算(suan)土(tu)地增值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)負(fu)率(lv)(lv)的，應與很低(di)核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)（百分(fen)之(zhi)5或預征(zheng)(zheng)率(lv)(lv)）比對，按(an)照(zhao)孰高原(yuan)則確(que)定(ding)(ding)(ding)(ding)的核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)。三是合(he)理界定(ding)(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)的功能定(ding)(ding)(ding)(ding)位，核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)沒有必要(yao)按(an)照(zhao)據(ju)實清(qing)算(suan)對憑證、證據(ju)鏈的嚴格審核(he)(he)(he)要(yao)求(qiu)，稅(shui)(shui)(shui)務(wu)機(ji)(ji)關(guan)可以綜合(he)參照(zhao)基(ji)準(zhun)地價、造(zao)價標準(zhun)、評估(gu)報(bao)告、賬載金額、資(zi)金記錄等，來(lai)測(ce)算(suan)土(tu)地成本、建安成本進而確(que)定(ding)(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)。