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)地(di)增值稅(shui)(shui)清(qing)(qing)算(suan)方(fang)(fang)式(shi)包括據實清(qing)(qing)算(suan)（查賬征(zheng)收(shou)）和核(he)定(ding)征(zheng)收(shou)，核(he)定(ding)征(zheng)收(shou)是(shi)據實清(qing)(qing)算(suan)方(fang)(fang)式(shi)的(de)(de)一(yi)(yi)種(zhong)補(bu)(bu)充，主(zhu)(zhu)管(guan)稅(shui)(shui)務(wu)機關(guan)基于主(zhu)(zhu)觀(guan)和客(ke)觀(guan)的(de)(de)需(xu)(xu)要(yao)，可(ke)(ke)以(yi)對(dui)符合一(yi)(yi)定(ding)條(tiao)件的(de)(de)項(xiang)(xiang)目開展核(he)定(ding)征(zheng)收(shou)，主(zhu)(zhu)觀(guan)需(xu)(xu)要(yao)指的(de)(de)是(shi)納(na)(na)稅(shui)(shui)人(ren)不配(pei)合、不提供資料(liao)、不按照規定(ding)期限辦理清(qing)(qing)算(suan)手(shou)續，稅(shui)(shui)務(wu)機關(guan)將(jiang)核(he)定(ding)征(zheng)收(shou)方(fang)(fang)式(shi)作(zuo)為(wei)(wei)一(yi)(yi)種(zhong)制(zhi)(zhi)約手(shou)段(duan)；客(ke)觀(guan)需(xu)(xu)要(yao)指的(de)(de)是(shi)時(shi)間久遠(yuan)導致項(xiang)(xiang)目清(qing)(qing)算(suan)資料(liao)殘(can)缺不全，稅(shui)(shui)務(wu)機關(guan)將(jiang)核(he)定(ding)征(zheng)收(shou)方(fang)(fang)式(shi)作(zuo)為(wei)(wei)清(qing)(qing)算(suan)的(de)(de)必要(yao)手(shou)段(duan)。因(yin)此，土(tu)地(di)增值稅(shui)(shui)核(he)定(ding)征(zheng)收(shou)是(shi)稅(shui)(shui)務(wu)機關(guan)的(de)(de)依職權事(shi)項(xiang)(xiang)，但實際征(zheng)管(guan)中，由于房地(di)產項(xiang)(xiang)目開發(fa)周(zhou)期長、人(ren)員變動(dong)大，清(qing)(qing)算(suan)資料(liao)歸集存(cun)在客(ke)觀(guan)難度(du)(du)，納(na)(na)稅(shui)(shui)人(ren)也可(ke)(ke)以(yi)主(zhu)(zhu)動(dong)向稅(shui)(shui)務(wu)機關(guan)申請(qing)土(tu)地(di)增值稅(shui)(shui)核(he)定(ding)征(zheng)收(shou)，筆者認(ren)為(wei)(wei)，土(tu)地(di)增值稅(shui)(shui)核(he)定(ding)征(zheng)收(shou)更(geng)多的(de)(de)是(shi)作(zuo)為(wei)(wei)一(yi)(yi)種(zhong)制(zhi)(zhi)約手(shou)段(duan)和補(bu)(bu)充方(fang)(fang)式(shi)，不宜被當做為(wei)(wei)一(yi)(yi)種(zhong)可(ke)(ke)爭取(qu)的(de)(de)優惠手(shou)段(duan)，稅(shui)(shui)務(wu)機關(guan)是(shi)否同意納(na)(na)稅(shui)(shui)人(ren)核(he)定(ding)征(zheng)收(shou)的(de)(de)訴求，應從納(na)(na)稅(shui)(shui)人(ren)客(ke)觀(guan)“不能(neng)”而(er)非納(na)(na)稅(shui)(shui)人(ren)主(zhu)(zhu)觀(guan)“籌劃”的(de)(de)角度(du)(du)出(chu)發(fa)。

2.對納稅人未(wei)按(an)照規定期限內辦(ban)理清算手續或報送納稅資(zi)料的，是否須(xu)稅務處罰后才可以開展土(tu)地增值稅核定征收？

對納(na)稅(shui)人未按(an)照規(gui)定(ding)(ding)(ding)(ding)期限辦理清算手續或(huo)報(bao)送(song)納(na)稅(shui)資(zi)料的(de)，符合(he)(he)土地(di)增(zeng)值(zhi)(zhi)稅(shui)核(he)(he)定(ding)(ding)(ding)(ding)征(zheng)收(shou)條(tiao)件。同(tong)時根據稅(shui)收(shou)征(zheng)管(guan)法第(di)六(liu)十(shi)二條(tiao)規(gui)定(ding)(ding)(ding)(ding)，對納(na)稅(shui)人未按(an)照規(gui)定(ding)(ding)(ding)(ding)期限辦理納(na)稅(shui)申報(bao)和報(bao)送(song)納(na)稅(shui)資(zi)料的(de)，由稅(shui)務(wu)機(ji)關(guan)(guan)責令限期改(gai)正(zheng)(zheng)，可(ke)(ke)以(yi)(yi)處二千元以(yi)(yi)下的(de)罰(fa)款(kuan)；情(qing)節嚴重(zhong)的(de)，可(ke)(ke)以(yi)(yi)處二千元以(yi)(yi)上(shang)一萬元以(yi)(yi)下的(de)罰(fa)款(kuan)。實際征(zheng)管(guan)中，納(na)稅(shui)人經稅(shui)務(wu)機(ji)關(guan)(guan)責令限期改(gai)正(zheng)(zheng)仍未改(gai)正(zheng)(zheng)的(de)，稅(shui)務(wu)機(ji)關(guan)(guan)是否須對其予以(yi)(yi)罰(fa)款(kuan)后才(cai)可(ke)(ke)以(yi)(yi)開(kai)展土地(di)增(zeng)值(zhi)(zhi)稅(shui)核(he)(he)定(ding)(ding)(ding)(ding)征(zheng)收(shou)？筆者認(ren)為，稅(shui)務(wu)罰(fa)款(kuan)并非核(he)(he)定(ding)(ding)(ding)(ding)征(zheng)收(shou)必要(yao)(yao)前置環節，稅(shui)務(wu)機(ji)關(guan)(guan)也可(ke)(ke)以(yi)(yi)直接開(kai)展土地(di)增(zeng)值(zhi)(zhi)稅(shui)核(he)(he)定(ding)(ding)(ding)(ding)征(zheng)收(shou)，理由一是稅(shui)收(shou)征(zheng)管(guan)法第(di)六(liu)十(shi)二條(tiao)對罰(fa)款(kuan)的(de)定(ding)(ding)(ding)(ding)位是“可(ke)(ke)以(yi)(yi)”而不是肯(ken)定(ding)(ding)(ding)(ding)的(de)，二是核(he)(he)定(ding)(ding)(ding)(ding)征(zheng)收(shou)作(zuo)為據實清算的(de)補充方式，是稅(shui)務(wu)機(ji)關(guan)(guan)征(zheng)稅(shui)手段之一，在納(na)稅(shui)人不配合(he)(he)提供資(zi)料的(de)時候可(ke)(ke)以(yi)(yi)直接采用，具(ju)體是否需(xu)要(yao)(yao)罰(fa)款(kuan)是稅(shui)務(wu)機(ji)關(guan)(guan)裁量權，可(ke)(ke)以(yi)(yi)結合(he)(he)征(zheng)管(guan)需(xu)要(yao)(yao)擇(ze)機(ji)使用。

3.除采用單一核定征收(shou)率外，土(tu)地增(zeng)值稅核定征收(shou)方(fang)法(fa)有無更好選(xuan)擇？

根據國(guo)稅(shui)(shui)(shui)發[2010]53號第四條規定(ding)(ding)(ding)，各(ge)省級(ji)稅(shui)(shui)(shui)務(wu)機(ji)關(guan)(guan)要(yao)結合(he)本地(di)(di)實(shi)際，區分(fen)不(bu)同(tong)房地(di)(di)產類(lei)型(xing)制定(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)，核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)原(yuan)則(ze)上不(bu)得(de)(de)低于(yu)百分(fen)之5。部(bu)分(fen)省市稅(shui)(shui)(shui)務(wu)部(bu)門按照(zhao)這一(yi)原(yuan)則(ze)，區分(fen)房地(di)(di)產類(lei)型(xing)公(gong)(gong)布(bu)了(le)所轄(xia)區域內(nei)的(de)(de)(de)(de)土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)，公(gong)(gong)布(bu)單(dan)一(yi)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)的(de)(de)(de)(de)方式(shi)雖然簡單(dan)易操作(zuo)，但由于(yu)不(bu)同(tong)房地(di)(di)產項(xiang)目(mu)由于(yu)土(tu)(tu)地(di)(di)來源方式(shi)、建(jian)筑安裝檔次等(deng)各(ge)方面(mian)原(yuan)因土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)負(fu)存在較大的(de)(de)(de)(de)差異，納稅(shui)(shui)(shui)人(ren)會比(bi)對稅(shui)(shui)(shui)務(wu)機(ji)關(guan)(guan)公(gong)(gong)布(bu)的(de)(de)(de)(de)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)和項(xiang)目(mu)真(zhen)(zhen)實(shi)稅(shui)(shui)(shui)負(fu)率(lv)(lv)，來選(xuan)擇是否提供清算(suan)資料來爭(zheng)取核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)方式(shi)，使得(de)(de)土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)變(bian)相成為一(yi)種稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)優惠，同(tong)時單(dan)一(yi)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)未考率(lv)(lv)項(xiang)目(mu)特殊(shu)性，有違公(gong)(gong)平原(yuan)則(ze)。因此，筆者建(jian)議土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)應遵從按照(zhao)項(xiang)目(mu)增(zeng)值(zhi)高低來確(que)(que)定(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)的(de)(de)(de)(de)原(yuan)則(ze)，可以(yi)參(can)照(zhao)同(tong)類(lei)型(xing)項(xiang)目(mu)的(de)(de)(de)(de)稅(shui)(shui)(shui)負(fu)來確(que)(que)定(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)，或者參(can)照(zhao)基準地(di)(di)價(jia)、當地(di)(di)扣(kou)除項(xiang)目(mu)金額標準來核(he)(he)定(ding)(ding)(ding)扣(kou)除項(xiang)目(mu)金額，測算(suan)土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)(lv)，此種處(chu)理(li)(li)方式(shi)可以(yi)盡(jin)量還原(yuan)項(xiang)目(mu)的(de)(de)(de)(de)真(zhen)(zhen)實(shi)增(zeng)值(zhi)情況，既符合(he)土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)征(zheng)(zheng)(zheng)稅(shui)(shui)(shui)原(yuan)理(li)(li)，又能(neng)兼顧公(gong)(gong)平原(yuan)則(ze)，防止核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)方式(shi)濫用。

4.核定征(zheng)收率是否一定不(bu)得低(di)于百分之5？

稅(shui)(shui)(shui)務總局2010年發(fa)布的(de)(de)(de)(de)(de)(de)(de)國稅(shui)(shui)(shui)發(fa)[2010]53號(hao)第四條要求土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)原(yuan)則上不(bu)得低(di)于(yu)百(bai)分之5，該規定(ding)(ding)(ding)與近(jin)幾年房(fang)地(di)(di)產市場(chang)發(fa)展(zhan)的(de)(de)(de)(de)(de)(de)(de)狀況基本吻合，但(dan)對于(yu)2010年前已建設銷售(shou)的(de)(de)(de)(de)(de)(de)(de)房(fang)地(di)(di)產項(xiang)目(mu)(mu)(mu)，受制(zhi)于(yu)房(fang)價低(di)、項(xiang)目(mu)(mu)(mu)增(zeng)值(zhi)低(di)的(de)(de)(de)(de)(de)(de)(de)原(yuan)因，土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)負率(lv)(lv)很難(nan)達到(dao)百(bai)分之5，如強制(zhi)按照百(bai)分之5的(de)(de)(de)(de)(de)(de)(de)低(di)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)限(xian)制(zhi)，稅(shui)(shui)(shui)企產生巨大爭議(yi)，使得歷史項(xiang)目(mu)(mu)(mu)拖而不(bu)清(qing)，也不(bu)符合土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)對項(xiang)目(mu)(mu)(mu)真實增(zeng)值(zhi)征(zheng)(zheng)稅(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)原(yuan)理。筆(bi)者認(ren)為，由(you)于(yu)土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)政策的(de)(de)(de)(de)(de)(de)(de)特(te)殊性(xing)，土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)清(qing)算項(xiang)目(mu)(mu)(mu)往往需要往前追(zhui)溯10年、20年，應從實體從舊、程序從新(xin)的(de)(de)(de)(de)(de)(de)(de)原(yuan)則，參考國稅(shui)(shui)(shui)發(fa)[2006]187號(hao)文(wen)(wen)第七條關(guan)于(yu)“不(bu)低(di)于(yu)預(yu)征(zheng)(zheng)率(lv)(lv)的(de)(de)(de)(de)(de)(de)(de)征(zheng)(zheng)收(shou)率(lv)(lv)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)”的(de)(de)(de)(de)(de)(de)(de)規定(ding)(ding)(ding)，稅(shui)(shui)(shui)務機關(guan)在土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)低(di)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)的(de)(de)(de)(de)(de)(de)(de)確定(ding)(ding)(ding)上應分段處(chu)理，對國稅(shui)(shui)(shui)函[2010]53 號(hao)文(wen)(wen)發(fa)布后達到(dao)清(qing)算條件的(de)(de)(de)(de)(de)(de)(de)項(xiang)目(mu)(mu)(mu)，土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)不(bu)得低(di)于(yu)百(bai)分之5；對國稅(shui)(shui)(shui)發(fa)[2010]53號(hao)文(wen)(wen)發(fa)布前達到(dao)清(qing)算條件的(de)(de)(de)(de)(de)(de)(de)項(xiang)目(mu)(mu)(mu)，土(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)(lv)不(bu)低(di)于(yu)當年當地(di)(di)的(de)(de)(de)(de)(de)(de)(de)預(yu)征(zheng)(zheng)率(lv)(lv)即可。

5.土地增值稅核定征(zheng)收流(liu)程、方(fang)式應注意哪些要點？

土地(di)增值稅(shui)(shui)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)容易造成較(jiao)大的(de)稅(shui)(shui)企爭議(yi)，筆者認為(wei)應(ying)關注幾個要點：一(yi)是(shi)嚴(yan)格遵從核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)流程，國稅(shui)(shui)發[2009]91號第三十五(wu)條要求稅(shui)(shui)務機關須(xu)發出核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)事項通知(zhi)書(shu)，開展核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)核(he)查(cha)、審核(he)合(he)議(yi)。二是(shi)準確把(ba)握(wo)很(hen)低核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)率(lv)的(de)限制，如稅(shui)(shui)務機關通過(guo)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)扣除項目金額來測(ce)算土地(di)增值稅(shui)(shui)稅(shui)(shui)負(fu)率(lv)的(de)，應(ying)與很(hen)低核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)率(lv)（百(bai)分之5或預征(zheng)(zheng)率(lv)）比對，按照孰高原則確定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)率(lv)。三是(shi)合(he)理界定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)的(de)功能定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)位(wei)，核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)沒有(you)必要按照據實清算對憑證(zheng)、證(zheng)據鏈的(de)嚴(yan)格審核(he)要求，稅(shui)(shui)務機關可以綜(zong)合(he)參照基(ji)準地(di)價、造價標準、評估報告(gao)、賬載金額、資金記(ji)錄等，來測(ce)算土地(di)成本(ben)、建安成本(ben)進(jin)而(er)確定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)率(lv)。