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)地增值稅(shui)清(qing)算方(fang)式(shi)包(bao)括據實清(qing)算（查賬(zhang)征(zheng)收(shou)(shou)(shou)）和(he)核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)，核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)是(shi)據實清(qing)算方(fang)式(shi)的(de)(de)(de)一(yi)種補充，主管稅(shui)務機關(guan)(guan)基(ji)于(yu)主觀(guan)和(he)客(ke)觀(guan)的(de)(de)(de)需(xu)(xu)(xu)要，可(ke)(ke)以(yi)對符合一(yi)定(ding)(ding)條件的(de)(de)(de)項(xiang)(xiang)目開展核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)，主觀(guan)需(xu)(xu)(xu)要指的(de)(de)(de)是(shi)納(na)(na)稅(shui)人(ren)(ren)不配合、不提供資料、不按照(zhao)規定(ding)(ding)期(qi)限辦理清(qing)算手(shou)(shou)續，稅(shui)務機關(guan)(guan)將(jiang)核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)方(fang)式(shi)作為一(yi)種制(zhi)約(yue)手(shou)(shou)段(duan)(duan)；客(ke)觀(guan)需(xu)(xu)(xu)要指的(de)(de)(de)是(shi)時間久遠導致項(xiang)(xiang)目清(qing)算資料殘(can)缺不全，稅(shui)務機關(guan)(guan)將(jiang)核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)方(fang)式(shi)作為清(qing)算的(de)(de)(de)必要手(shou)(shou)段(duan)(duan)。因此(ci)，土(tu)地增值稅(shui)核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)是(shi)稅(shui)務機關(guan)(guan)的(de)(de)(de)依(yi)職(zhi)權事項(xiang)(xiang)，但實際征(zheng)管中，由于(yu)房地產項(xiang)(xiang)目開發周期(qi)長、人(ren)(ren)員變動(dong)大，清(qing)算資料歸集存在(zai)客(ke)觀(guan)難度(du)，納(na)(na)稅(shui)人(ren)(ren)也可(ke)(ke)以(yi)主動(dong)向(xiang)稅(shui)務機關(guan)(guan)申請土(tu)地增值稅(shui)核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)，筆者認為，土(tu)地增值稅(shui)核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)更多的(de)(de)(de)是(shi)作為一(yi)種制(zhi)約(yue)手(shou)(shou)段(duan)(duan)和(he)補充方(fang)式(shi)，不宜(yi)被當(dang)做為一(yi)種可(ke)(ke)爭取的(de)(de)(de)優(you)惠手(shou)(shou)段(duan)(duan)，稅(shui)務機關(guan)(guan)是(shi)否同意納(na)(na)稅(shui)人(ren)(ren)核(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)的(de)(de)(de)訴(su)求，應從(cong)納(na)(na)稅(shui)人(ren)(ren)客(ke)觀(guan)“不能(neng)”而非納(na)(na)稅(shui)人(ren)(ren)主觀(guan)“籌劃(hua)”的(de)(de)(de)角度(du)出發。

2.對納稅人未按照規定期(qi)限(xian)內辦理清(qing)算手(shou)續或報送納稅資(zi)料的，是(shi)否須稅務(wu)處罰(fa)后才(cai)可以開展土地增值稅核定征收？

對(dui)(dui)納稅(shui)(shui)人(ren)(ren)未按照規(gui)定(ding)(ding)(ding)期(qi)限(xian)辦(ban)理(li)清算(suan)手續或報(bao)送納稅(shui)(shui)資(zi)料(liao)的(de)(de)，符合土(tu)地(di)增值稅(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)條件(jian)。同時(shi)根據稅(shui)(shui)收(shou)征(zheng)(zheng)(zheng)(zheng)管(guan)法第(di)六十二(er)條規(gui)定(ding)(ding)(ding)，對(dui)(dui)納稅(shui)(shui)人(ren)(ren)未按照規(gui)定(ding)(ding)(ding)期(qi)限(xian)辦(ban)理(li)納稅(shui)(shui)申報(bao)和報(bao)送納稅(shui)(shui)資(zi)料(liao)的(de)(de)，由稅(shui)(shui)務機(ji)關責(ze)令(ling)(ling)限(xian)期(qi)改正，可(ke)(ke)以(yi)(yi)處二(er)千(qian)元(yuan)以(yi)(yi)下的(de)(de)罰(fa)(fa)款；情(qing)節嚴重的(de)(de)，可(ke)(ke)以(yi)(yi)處二(er)千(qian)元(yuan)以(yi)(yi)上(shang)一(yi)(yi)萬元(yuan)以(yi)(yi)下的(de)(de)罰(fa)(fa)款。實(shi)(shi)際征(zheng)(zheng)(zheng)(zheng)管(guan)中，納稅(shui)(shui)人(ren)(ren)經稅(shui)(shui)務機(ji)關責(ze)令(ling)(ling)限(xian)期(qi)改正仍未改正的(de)(de)，稅(shui)(shui)務機(ji)關是(shi)(shi)(shi)否須對(dui)(dui)其予以(yi)(yi)罰(fa)(fa)款后才可(ke)(ke)以(yi)(yi)開展土(tu)地(di)增值稅(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)？筆(bi)者認為，稅(shui)(shui)務罰(fa)(fa)款并非核定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)必要前置環(huan)節，稅(shui)(shui)務機(ji)關也可(ke)(ke)以(yi)(yi)直接(jie)開展土(tu)地(di)增值稅(shui)(shui)核定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)，理(li)由一(yi)(yi)是(shi)(shi)(shi)稅(shui)(shui)收(shou)征(zheng)(zheng)(zheng)(zheng)管(guan)法第(di)六十二(er)條對(dui)(dui)罰(fa)(fa)款的(de)(de)定(ding)(ding)(ding)位(wei)是(shi)(shi)(shi)“可(ke)(ke)以(yi)(yi)”而不是(shi)(shi)(shi)肯定(ding)(ding)(ding)的(de)(de)，二(er)是(shi)(shi)(shi)核定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)作(zuo)為據實(shi)(shi)清算(suan)的(de)(de)補充(chong)方式，是(shi)(shi)(shi)稅(shui)(shui)務機(ji)關征(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)手段之一(yi)(yi)，在納稅(shui)(shui)人(ren)(ren)不配合提供資(zi)料(liao)的(de)(de)時(shi)候可(ke)(ke)以(yi)(yi)直接(jie)采用，具體是(shi)(shi)(shi)否需要罰(fa)(fa)款是(shi)(shi)(shi)稅(shui)(shui)務機(ji)關裁量權(quan)，可(ke)(ke)以(yi)(yi)結合征(zheng)(zheng)(zheng)(zheng)管(guan)需要擇機(ji)使用。

3.除(chu)采用單(dan)一核定征收(shou)率外，土地增(zeng)值稅(shui)核定征收(shou)方法(fa)有無更好(hao)選擇？

根據國稅(shui)(shui)發(fa)[2010]53號第四條(tiao)規定(ding)(ding)(ding)(ding)(ding)，各(ge)(ge)省級(ji)稅(shui)(shui)務機關要(yao)結合本地(di)實際，區分(fen)不同房地(di)產類(lei)型(xing)制(zhi)定(ding)(ding)(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)，核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)原(yuan)則(ze)上(shang)不得(de)(de)低于(yu)百分(fen)之5。部(bu)分(fen)省市稅(shui)(shui)務部(bu)門按照(zhao)這一原(yuan)則(ze)，區分(fen)房地(di)產類(lei)型(xing)公(gong)(gong)布了所轄區域(yu)內的(de)(de)土(tu)(tu)地(di)增值稅(shui)(shui)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)，公(gong)(gong)布單(dan)一核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)的(de)(de)方(fang)式(shi)雖然簡(jian)單(dan)易操作，但由于(yu)不同房地(di)產項(xiang)(xiang)目(mu)(mu)(mu)由于(yu)土(tu)(tu)地(di)來(lai)源方(fang)式(shi)、建筑安裝(zhuang)檔次等各(ge)(ge)方(fang)面原(yuan)因土(tu)(tu)地(di)增值稅(shui)(shui)稅(shui)(shui)負(fu)存(cun)在較大的(de)(de)差(cha)異，納(na)稅(shui)(shui)人會比對稅(shui)(shui)務機關公(gong)(gong)布的(de)(de)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)和(he)項(xiang)(xiang)目(mu)(mu)(mu)真實稅(shui)(shui)負(fu)率(lv)(lv)(lv)，來(lai)選擇是否提供(gong)清算資料來(lai)爭取核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)方(fang)式(shi)，使(shi)得(de)(de)土(tu)(tu)地(di)增值稅(shui)(shui)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)變相成為一種稅(shui)(shui)收(shou)(shou)(shou)優惠，同時單(dan)一核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)未考(kao)率(lv)(lv)(lv)項(xiang)(xiang)目(mu)(mu)(mu)特殊(shu)性，有違(wei)公(gong)(gong)平原(yuan)則(ze)。因此，筆(bi)者建議土(tu)(tu)地(di)增值稅(shui)(shui)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)應遵(zun)從按照(zhao)項(xiang)(xiang)目(mu)(mu)(mu)增值高低來(lai)確定(ding)(ding)(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)的(de)(de)原(yuan)則(ze)，可以參照(zhao)同類(lei)型(xing)項(xiang)(xiang)目(mu)(mu)(mu)的(de)(de)稅(shui)(shui)負(fu)來(lai)確定(ding)(ding)(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)，或者參照(zhao)基準地(di)價、當地(di)扣除項(xiang)(xiang)目(mu)(mu)(mu)金額標準來(lai)核(he)(he)定(ding)(ding)(ding)(ding)(ding)扣除項(xiang)(xiang)目(mu)(mu)(mu)金額，測算土(tu)(tu)地(di)增值稅(shui)(shui)核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)，此種處理方(fang)式(shi)可以盡量還原(yuan)項(xiang)(xiang)目(mu)(mu)(mu)的(de)(de)真實增值情況，既符合土(tu)(tu)地(di)增值稅(shui)(shui)征(zheng)(zheng)(zheng)稅(shui)(shui)原(yuan)理，又(you)能兼(jian)顧(gu)公(gong)(gong)平原(yuan)則(ze)，防(fang)止核(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)方(fang)式(shi)濫用。

4.核(he)定征收率是否一定不得低于百分之5？

稅(shui)(shui)(shui)(shui)(shui)務總局2010年(nian)(nian)發(fa)布(bu)的(de)(de)(de)(de)國(guo)稅(shui)(shui)(shui)(shui)(shui)發(fa)[2010]53號(hao)第四條(tiao)要(yao)求土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)收(shou)率(lv)(lv)原則上不(bu)(bu)(bu)得低(di)(di)(di)(di)于(yu)(yu)百(bai)分之(zhi)(zhi)5，該規定(ding)(ding)與近幾年(nian)(nian)房地(di)(di)產(chan)市場(chang)發(fa)展的(de)(de)(de)(de)狀況(kuang)基本吻(wen)合，但對(dui)(dui)于(yu)(yu)2010年(nian)(nian)前(qian)已建(jian)設銷售的(de)(de)(de)(de)房地(di)(di)產(chan)項(xiang)目(mu)(mu)，受制于(yu)(yu)房價低(di)(di)(di)(di)、項(xiang)目(mu)(mu)增(zeng)(zeng)值低(di)(di)(di)(di)的(de)(de)(de)(de)原因(yin)，土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)負率(lv)(lv)很難(nan)達(da)(da)到百(bai)分之(zhi)(zhi)5，如強制按照百(bai)分之(zhi)(zhi)5的(de)(de)(de)(de)低(di)(di)(di)(di)核定(ding)(ding)征(zheng)收(shou)率(lv)(lv)限制，稅(shui)(shui)(shui)(shui)(shui)企產(chan)生(sheng)巨大(da)爭議，使(shi)得歷(li)史項(xiang)目(mu)(mu)拖而不(bu)(bu)(bu)清，也不(bu)(bu)(bu)符(fu)合土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)對(dui)(dui)項(xiang)目(mu)(mu)真實增(zeng)(zeng)值征(zheng)稅(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)原理。筆者(zhe)認為，由于(yu)(yu)土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)政策的(de)(de)(de)(de)特殊性，土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)清算(suan)(suan)項(xiang)目(mu)(mu)往(wang)往(wang)需要(yao)往(wang)前(qian)追溯10年(nian)(nian)、20年(nian)(nian)，應從(cong)實體從(cong)舊、程(cheng)序(xu)從(cong)新(xin)的(de)(de)(de)(de)原則，參考國(guo)稅(shui)(shui)(shui)(shui)(shui)發(fa)[2006]187號(hao)文第七條(tiao)關于(yu)(yu)“不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)(yu)預(yu)征(zheng)率(lv)(lv)的(de)(de)(de)(de)征(zheng)收(shou)率(lv)(lv)核定(ding)(ding)征(zheng)收(shou)土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)”的(de)(de)(de)(de)規定(ding)(ding)，稅(shui)(shui)(shui)(shui)(shui)務機(ji)關在(zai)土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)低(di)(di)(di)(di)核定(ding)(ding)征(zheng)收(shou)率(lv)(lv)的(de)(de)(de)(de)確定(ding)(ding)上應分段處理，對(dui)(dui)國(guo)稅(shui)(shui)(shui)(shui)(shui)函[2010]53 號(hao)文發(fa)布(bu)后達(da)(da)到清算(suan)(suan)條(tiao)件的(de)(de)(de)(de)項(xiang)目(mu)(mu)，土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)收(shou)率(lv)(lv)不(bu)(bu)(bu)得低(di)(di)(di)(di)于(yu)(yu)百(bai)分之(zhi)(zhi)5；對(dui)(dui)國(guo)稅(shui)(shui)(shui)(shui)(shui)發(fa)[2010]53號(hao)文發(fa)布(bu)前(qian)達(da)(da)到清算(suan)(suan)條(tiao)件的(de)(de)(de)(de)項(xiang)目(mu)(mu)，土(tu)地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)收(shou)率(lv)(lv)不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)(yu)當(dang)年(nian)(nian)當(dang)地(di)(di)的(de)(de)(de)(de)預(yu)征(zheng)率(lv)(lv)即(ji)可。

5.土地增值稅(shui)核定征(zheng)收流程、方式應(ying)注意哪些(xie)要點？

土(tu)地(di)(di)增值稅(shui)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)容易造成較大的(de)稅(shui)企爭(zheng)議(yi)，筆者認為(wei)應關(guan)注幾個要點(dian)：一是嚴格(ge)遵(zun)從核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)流程，國稅(shui)發[2009]91號第三十五(wu)條要求稅(shui)務(wu)機(ji)關(guan)須(xu)發出核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)事項(xiang)(xiang)通知書，開展核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)核(he)查(cha)、審核(he)合(he)議(yi)。二是準(zhun)(zhun)確把握很低核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)的(de)限制(zhi)，如(ru)稅(shui)務(wu)機(ji)關(guan)通過核(he)定(ding)(ding)(ding)(ding)(ding)(ding)扣除項(xiang)(xiang)目金額來(lai)測算(suan)土(tu)地(di)(di)增值稅(shui)稅(shui)負率(lv)(lv)(lv)的(de)，應與很低核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)（百分之5或(huo)預征(zheng)(zheng)(zheng)率(lv)(lv)(lv)）比對(dui)，按照(zhao)孰高原則確定(ding)(ding)(ding)(ding)(ding)(ding)的(de)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)。三是合(he)理界定(ding)(ding)(ding)(ding)(ding)(ding)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)的(de)功能定(ding)(ding)(ding)(ding)(ding)(ding)位(wei)，核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)沒有(you)必要按照(zhao)據實清算(suan)對(dui)憑證、證據鏈(lian)的(de)嚴格(ge)審核(he)要求，稅(shui)務(wu)機(ji)關(guan)可(ke)以綜合(he)參照(zhao)基準(zhun)(zhun)地(di)(di)價、造價標準(zhun)(zhun)、評(ping)估報告、賬(zhang)載金額、資金記錄等，來(lai)測算(suan)土(tu)地(di)(di)成本、建(jian)安成本進而確定(ding)(ding)(ding)(ding)(ding)(ding)核(he)定(ding)(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)。