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)(di)增(zeng)值稅(shui)清(qing)(qing)算(suan)(suan)方(fang)(fang)式(shi)包括(kuo)據(ju)實清(qing)(qing)算(suan)(suan)（查賬征(zheng)收(shou)(shou)(shou)）和核(he)定(ding)征(zheng)收(shou)(shou)(shou)，核(he)定(ding)征(zheng)收(shou)(shou)(shou)是(shi)據(ju)實清(qing)(qing)算(suan)(suan)方(fang)(fang)式(shi)的一種(zhong)補充，主(zhu)管稅(shui)務(wu)(wu)機(ji)關(guan)基于主(zhu)觀(guan)和客(ke)觀(guan)的需要(yao)，可(ke)(ke)以(yi)對符合(he)一定(ding)條(tiao)件的項(xiang)目(mu)開展核(he)定(ding)征(zheng)收(shou)(shou)(shou)，主(zhu)觀(guan)需要(yao)指的是(shi)納稅(shui)人(ren)(ren)不配(pei)合(he)、不提(ti)供資料(liao)、不按照規定(ding)期限辦理清(qing)(qing)算(suan)(suan)手(shou)續，稅(shui)務(wu)(wu)機(ji)關(guan)將(jiang)核(he)定(ding)征(zheng)收(shou)(shou)(shou)方(fang)(fang)式(shi)作(zuo)為(wei)一種(zhong)制(zhi)約手(shou)段；客(ke)觀(guan)需要(yao)指的是(shi)時間(jian)久遠導(dao)致項(xiang)目(mu)清(qing)(qing)算(suan)(suan)資料(liao)殘缺不全，稅(shui)務(wu)(wu)機(ji)關(guan)將(jiang)核(he)定(ding)征(zheng)收(shou)(shou)(shou)方(fang)(fang)式(shi)作(zuo)為(wei)清(qing)(qing)算(suan)(suan)的必要(yao)手(shou)段。因此，土(tu)地(di)(di)增(zeng)值稅(shui)核(he)定(ding)征(zheng)收(shou)(shou)(shou)是(shi)稅(shui)務(wu)(wu)機(ji)關(guan)的依(yi)職權事項(xiang)，但實際征(zheng)管中，由于房地(di)(di)產項(xiang)目(mu)開發(fa)周(zhou)期長、人(ren)(ren)員變動大，清(qing)(qing)算(suan)(suan)資料(liao)歸集存在客(ke)觀(guan)難度，納稅(shui)人(ren)(ren)也(ye)可(ke)(ke)以(yi)主(zhu)動向稅(shui)務(wu)(wu)機(ji)關(guan)申(shen)請土(tu)地(di)(di)增(zeng)值稅(shui)核(he)定(ding)征(zheng)收(shou)(shou)(shou)，筆者認為(wei)，土(tu)地(di)(di)增(zeng)值稅(shui)核(he)定(ding)征(zheng)收(shou)(shou)(shou)更多的是(shi)作(zuo)為(wei)一種(zhong)制(zhi)約手(shou)段和補充方(fang)(fang)式(shi)，不宜(yi)被當(dang)做為(wei)一種(zhong)可(ke)(ke)爭取的優(you)惠手(shou)段，稅(shui)務(wu)(wu)機(ji)關(guan)是(shi)否同意納稅(shui)人(ren)(ren)核(he)定(ding)征(zheng)收(shou)(shou)(shou)的訴求，應從納稅(shui)人(ren)(ren)客(ke)觀(guan)“不能”而非納稅(shui)人(ren)(ren)主(zhu)觀(guan)“籌劃”的角度出(chu)發(fa)。

2.對納(na)稅人未(wei)按照規定期限(xian)內辦理清算(suan)手續或報送納(na)稅資料的，是否須稅務處罰后才可以開展土地增(zeng)值稅核(he)定征收？

對(dui)(dui)納(na)稅(shui)(shui)(shui)(shui)人(ren)未(wei)(wei)按(an)照(zhao)規(gui)定(ding)(ding)(ding)期(qi)(qi)限(xian)(xian)辦(ban)理(li)(li)清算(suan)手續或報送納(na)稅(shui)(shui)(shui)(shui)資料的(de)，符合(he)土(tu)(tu)(tu)地增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)條(tiao)件(jian)。同時根據(ju)稅(shui)(shui)(shui)(shui)收(shou)征(zheng)(zheng)(zheng)(zheng)管(guan)法第六(liu)十二條(tiao)規(gui)定(ding)(ding)(ding)，對(dui)(dui)納(na)稅(shui)(shui)(shui)(shui)人(ren)未(wei)(wei)按(an)照(zhao)規(gui)定(ding)(ding)(ding)期(qi)(qi)限(xian)(xian)辦(ban)理(li)(li)納(na)稅(shui)(shui)(shui)(shui)申報和報送納(na)稅(shui)(shui)(shui)(shui)資料的(de)，由(you)稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)關(guan)(guan)(guan)責(ze)令限(xian)(xian)期(qi)(qi)改(gai)(gai)正，可(ke)以(yi)處(chu)(chu)二千(qian)元以(yi)下(xia)的(de)罰款(kuan)(kuan)(kuan)；情(qing)節嚴重的(de)，可(ke)以(yi)處(chu)(chu)二千(qian)元以(yi)上(shang)一(yi)(yi)萬元以(yi)下(xia)的(de)罰款(kuan)(kuan)(kuan)。實(shi)際(ji)征(zheng)(zheng)(zheng)(zheng)管(guan)中，納(na)稅(shui)(shui)(shui)(shui)人(ren)經稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)關(guan)(guan)(guan)責(ze)令限(xian)(xian)期(qi)(qi)改(gai)(gai)正仍未(wei)(wei)改(gai)(gai)正的(de)，稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)關(guan)(guan)(guan)是(shi)(shi)否(fou)須對(dui)(dui)其予以(yi)罰款(kuan)(kuan)(kuan)后才(cai)可(ke)以(yi)開(kai)展土(tu)(tu)(tu)地增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)？筆者認為，稅(shui)(shui)(shui)(shui)務(wu)(wu)罰款(kuan)(kuan)(kuan)并(bing)非(fei)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)必要(yao)前置環節，稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)關(guan)(guan)(guan)也可(ke)以(yi)直接(jie)開(kai)展土(tu)(tu)(tu)地增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)，理(li)(li)由(you)一(yi)(yi)是(shi)(shi)稅(shui)(shui)(shui)(shui)收(shou)征(zheng)(zheng)(zheng)(zheng)管(guan)法第六(liu)十二條(tiao)對(dui)(dui)罰款(kuan)(kuan)(kuan)的(de)定(ding)(ding)(ding)位是(shi)(shi)“可(ke)以(yi)”而不(bu)(bu)是(shi)(shi)肯定(ding)(ding)(ding)的(de)，二是(shi)(shi)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)作為據(ju)實(shi)清算(suan)的(de)補(bu)充方式，是(shi)(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)關(guan)(guan)(guan)征(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)手段之一(yi)(yi)，在(zai)納(na)稅(shui)(shui)(shui)(shui)人(ren)不(bu)(bu)配合(he)提供資料的(de)時候可(ke)以(yi)直接(jie)采用，具體(ti)是(shi)(shi)否(fou)需要(yao)罰款(kuan)(kuan)(kuan)是(shi)(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)關(guan)(guan)(guan)裁(cai)量權，可(ke)以(yi)結(jie)合(he)征(zheng)(zheng)(zheng)(zheng)管(guan)需要(yao)擇(ze)機(ji)(ji)使用。

3.除(chu)采用單(dan)一核(he)定(ding)征收(shou)(shou)率外，土地增值稅核(he)定(ding)征收(shou)(shou)方(fang)法有無更(geng)好選擇(ze)？

根據國(guo)稅(shui)(shui)(shui)發[2010]53號第四條規定(ding)(ding)(ding)，各(ge)(ge)省級稅(shui)(shui)(shui)務機(ji)關(guan)要結合本地(di)(di)(di)實際，區分(fen)不同(tong)(tong)(tong)房(fang)地(di)(di)(di)產(chan)類(lei)型制定(ding)(ding)(ding)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)，核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)原(yuan)則(ze)上(shang)不得(de)(de)低于百分(fen)之5。部分(fen)省市稅(shui)(shui)(shui)務部門按(an)照(zhao)這一(yi)原(yuan)則(ze)，區分(fen)房(fang)地(di)(di)(di)產(chan)類(lei)型公(gong)(gong)(gong)布了所轄區域內的(de)(de)(de)(de)土地(di)(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)，公(gong)(gong)(gong)布單(dan)一(yi)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)的(de)(de)(de)(de)方(fang)(fang)式(shi)(shi)(shi)雖(sui)然簡單(dan)易操作，但由(you)(you)于不同(tong)(tong)(tong)房(fang)地(di)(di)(di)產(chan)項目(mu)(mu)由(you)(you)于土地(di)(di)(di)來源方(fang)(fang)式(shi)(shi)(shi)、建筑安裝檔次等(deng)各(ge)(ge)方(fang)(fang)面(mian)原(yuan)因土地(di)(di)(di)增(zeng)值(zhi)(zhi)(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)人會比對稅(shui)(shui)(shui)務機(ji)關(guan)公(gong)(gong)(gong)布的(de)(de)(de)(de)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)和(he)項目(mu)(mu)真(zhen)實稅(shui)(shui)(shui)負(fu)率(lv)(lv)，來選擇是(shi)否提(ti)供清(qing)算(suan)資料來爭取核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)方(fang)(fang)式(shi)(shi)(shi)，使得(de)(de)土地(di)(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)變相(xiang)成(cheng)為(wei)一(yi)種稅(shui)(shui)(shui)收(shou)(shou)優惠，同(tong)(tong)(tong)時單(dan)一(yi)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)未考(kao)率(lv)(lv)項目(mu)(mu)特殊性，有違公(gong)(gong)(gong)平原(yuan)則(ze)。因此(ci)，筆者建議(yi)土地(di)(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)應遵(zun)從按(an)照(zhao)項目(mu)(mu)增(zeng)值(zhi)(zhi)(zhi)高低來確定(ding)(ding)(ding)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)的(de)(de)(de)(de)原(yuan)則(ze)，可以參照(zhao)同(tong)(tong)(tong)類(lei)型項目(mu)(mu)的(de)(de)(de)(de)稅(shui)(shui)(shui)負(fu)來確定(ding)(ding)(ding)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)，或者參照(zhao)基(ji)準地(di)(di)(di)價、當地(di)(di)(di)扣(kou)除項目(mu)(mu)金(jin)額標(biao)準來核定(ding)(ding)(ding)扣(kou)除項目(mu)(mu)金(jin)額，測算(suan)土地(di)(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)率(lv)(lv)，此(ci)種處理方(fang)(fang)式(shi)(shi)(shi)可以盡(jin)量還(huan)原(yuan)項目(mu)(mu)的(de)(de)(de)(de)真(zhen)實增(zeng)值(zhi)(zhi)(zhi)情況，既符合土地(di)(di)(di)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)征(zheng)(zheng)稅(shui)(shui)(shui)原(yuan)理，又能兼顧公(gong)(gong)(gong)平原(yuan)則(ze)，防止核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)方(fang)(fang)式(shi)(shi)(shi)濫用。

4.核定征收率是否一定不得低于百分(fen)之5？

稅(shui)(shui)(shui)(shui)務(wu)總局2010年(nian)發(fa)布的(de)國(guo)(guo)稅(shui)(shui)(shui)(shui)發(fa)[2010]53號第四條(tiao)(tiao)要(yao)求土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收率(lv)原(yuan)則上不(bu)得低(di)于百(bai)分(fen)之5，該規(gui)定(ding)與(yu)近幾年(nian)房(fang)地(di)(di)(di)(di)(di)產市場發(fa)展(zhan)的(de)狀況基本吻合，但對于2010年(nian)前(qian)已(yi)建設銷售的(de)房(fang)地(di)(di)(di)(di)(di)產項(xiang)目(mu)(mu)(mu)，受(shou)制(zhi)于房(fang)價低(di)、項(xiang)目(mu)(mu)(mu)增(zeng)(zeng)(zeng)值低(di)的(de)原(yuan)因，土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)負率(lv)很(hen)難達(da)到百(bai)分(fen)之5，如(ru)強制(zhi)按照百(bai)分(fen)之5的(de)低(di)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收率(lv)限制(zhi)，稅(shui)(shui)(shui)(shui)企產生巨(ju)大爭議，使得歷史(shi)項(xiang)目(mu)(mu)(mu)拖而不(bu)清，也(ye)不(bu)符合土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)對項(xiang)目(mu)(mu)(mu)真實(shi)增(zeng)(zeng)(zeng)值征(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)的(de)原(yuan)理(li)(li)。筆者認為，由于土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)政策(ce)的(de)特殊性(xing)，土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)清算(suan)項(xiang)目(mu)(mu)(mu)往(wang)往(wang)需要(yao)往(wang)前(qian)追溯10年(nian)、20年(nian)，應(ying)從(cong)實(shi)體從(cong)舊、程序從(cong)新的(de)原(yuan)則，參(can)考國(guo)(guo)稅(shui)(shui)(shui)(shui)發(fa)[2006]187號文第七條(tiao)(tiao)關于“不(bu)低(di)于預征(zheng)(zheng)(zheng)(zheng)(zheng)率(lv)的(de)征(zheng)(zheng)(zheng)(zheng)(zheng)收率(lv)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)”的(de)規(gui)定(ding)，稅(shui)(shui)(shui)(shui)務(wu)機關在(zai)土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)低(di)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收率(lv)的(de)確定(ding)上應(ying)分(fen)段處理(li)(li)，對國(guo)(guo)稅(shui)(shui)(shui)(shui)函[2010]53 號文發(fa)布后(hou)達(da)到清算(suan)條(tiao)(tiao)件的(de)項(xiang)目(mu)(mu)(mu)，土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收率(lv)不(bu)得低(di)于百(bai)分(fen)之5；對國(guo)(guo)稅(shui)(shui)(shui)(shui)發(fa)[2010]53號文發(fa)布前(qian)達(da)到清算(suan)條(tiao)(tiao)件的(de)項(xiang)目(mu)(mu)(mu)，土(tu)地(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)收率(lv)不(bu)低(di)于當年(nian)當地(di)(di)(di)(di)(di)的(de)預征(zheng)(zheng)(zheng)(zheng)(zheng)率(lv)即(ji)可。

5.土地增值稅核定征(zheng)收流程、方式應注意哪些(xie)要點？

土(tu)地增值(zhi)稅(shui)(shui)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)容易造成較大的(de)(de)(de)稅(shui)(shui)企爭議，筆者(zhe)認為(wei)應關注幾個要(yao)點：一是(shi)嚴格(ge)遵從核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)流(liu)程(cheng)，國稅(shui)(shui)發[2009]91號第三十五條(tiao)要(yao)求稅(shui)(shui)務機關須發出(chu)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)事項通(tong)知書，開展核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)核(he)查(cha)、審核(he)合(he)(he)(he)議。二是(shi)準確(que)把(ba)握很(hen)低核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)的(de)(de)(de)限制，如稅(shui)(shui)務機關通(tong)過核(he)定(ding)(ding)扣除(chu)項目金(jin)額(e)來測(ce)算土(tu)地增值(zhi)稅(shui)(shui)稅(shui)(shui)負率(lv)的(de)(de)(de)，應與很(hen)低核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)（百分(fen)之(zhi)5或預(yu)征(zheng)(zheng)(zheng)(zheng)率(lv)）比對，按照(zhao)孰高(gao)原則確(que)定(ding)(ding)的(de)(de)(de)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)。三是(shi)合(he)(he)(he)理(li)界(jie)定(ding)(ding)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)的(de)(de)(de)功(gong)能定(ding)(ding)位，核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)沒(mei)有必要(yao)按照(zhao)據(ju)實清算對憑證(zheng)、證(zheng)據(ju)鏈的(de)(de)(de)嚴格(ge)審核(he)要(yao)求，稅(shui)(shui)務機關可以綜(zong)合(he)(he)(he)參照(zhao)基(ji)準地價、造價標(biao)準、評估報告、賬載金(jin)額(e)、資金(jin)記錄等(deng)，來測(ce)算土(tu)地成本、建安成本進而確(que)定(ding)(ding)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)。