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(zeng)值(zhi)稅(shui)(shui)(shui)清(qing)算(suan)(suan)(suan)方(fang)式(shi)(shi)(shi)包(bao)括據實清(qing)算(suan)(suan)(suan)（查賬征(zheng)(zheng)收）和(he)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收，核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收是(shi)(shi)據實清(qing)算(suan)(suan)(suan)方(fang)式(shi)(shi)(shi)的(de)(de)一(yi)種補充，主(zhu)(zhu)管(guan)稅(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關(guan)(guan)基于主(zhu)(zhu)觀(guan)(guan)(guan)和(he)客觀(guan)(guan)(guan)的(de)(de)需要(yao)，可以(yi)對符合(he)一(yi)定(ding)(ding)(ding)條(tiao)件的(de)(de)項(xiang)目(mu)開展核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收，主(zhu)(zhu)觀(guan)(guan)(guan)需要(yao)指的(de)(de)是(shi)(shi)納(na)稅(shui)(shui)(shui)人不(bu)(bu)(bu)配合(he)、不(bu)(bu)(bu)提供資(zi)(zi)料(liao)(liao)、不(bu)(bu)(bu)按照規(gui)定(ding)(ding)(ding)期(qi)限辦理清(qing)算(suan)(suan)(suan)手(shou)續，稅(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關(guan)(guan)將核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收方(fang)式(shi)(shi)(shi)作(zuo)(zuo)為一(yi)種制約(yue)手(shou)段；客觀(guan)(guan)(guan)需要(yao)指的(de)(de)是(shi)(shi)時間久遠導致項(xiang)目(mu)清(qing)算(suan)(suan)(suan)資(zi)(zi)料(liao)(liao)殘缺(que)不(bu)(bu)(bu)全(quan)，稅(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關(guan)(guan)將核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收方(fang)式(shi)(shi)(shi)作(zuo)(zuo)為清(qing)算(suan)(suan)(suan)的(de)(de)必要(yao)手(shou)段。因此(ci)，土(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收是(shi)(shi)稅(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關(guan)(guan)的(de)(de)依職權事(shi)項(xiang)，但實際征(zheng)(zheng)管(guan)中，由于房地(di)產(chan)項(xiang)目(mu)開發(fa)周期(qi)長、人員變動大，清(qing)算(suan)(suan)(suan)資(zi)(zi)料(liao)(liao)歸集存在客觀(guan)(guan)(guan)難度，納(na)稅(shui)(shui)(shui)人也可以(yi)主(zhu)(zhu)動向稅(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關(guan)(guan)申(shen)請土(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收，筆者認為，土(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收更多的(de)(de)是(shi)(shi)作(zuo)(zuo)為一(yi)種制約(yue)手(shou)段和(he)補充方(fang)式(shi)(shi)(shi)，不(bu)(bu)(bu)宜被當做為一(yi)種可爭取的(de)(de)優(you)惠手(shou)段，稅(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關(guan)(guan)是(shi)(shi)否同意(yi)納(na)稅(shui)(shui)(shui)人核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收的(de)(de)訴求，應從納(na)稅(shui)(shui)(shui)人客觀(guan)(guan)(guan)“不(bu)(bu)(bu)能(neng)”而非納(na)稅(shui)(shui)(shui)人主(zhu)(zhu)觀(guan)(guan)(guan)“籌劃”的(de)(de)角度出發(fa)。

2.對(dui)納稅(shui)人未按照規定期(qi)限內辦理清算(suan)手(shou)續(xu)或報送納稅(shui)資(zi)料的，是否須稅(shui)務處(chu)罰后(hou)才可以開(kai)展土地增值(zhi)稅(shui)核定征收？

對(dui)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)未按(an)照規(gui)定期(qi)限(xian)辦理清(qing)算(suan)手續或報(bao)送(song)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)料(liao)的(de)(de)(de)(de)，符合土(tu)地增(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)核定征(zheng)收(shou)(shou)(shou)條件。同時根(gen)據稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)征(zheng)管(guan)(guan)法第六(liu)十二條規(gui)定，對(dui)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)未按(an)照規(gui)定期(qi)限(xian)辦理納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申報(bao)和報(bao)送(song)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)料(liao)的(de)(de)(de)(de)，由稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)責令限(xian)期(qi)改正，可(ke)(ke)(ke)以(yi)(yi)處二千元以(yi)(yi)下的(de)(de)(de)(de)罰(fa)(fa)(fa)(fa)款(kuan)；情節嚴重的(de)(de)(de)(de)，可(ke)(ke)(ke)以(yi)(yi)處二千元以(yi)(yi)上一萬元以(yi)(yi)下的(de)(de)(de)(de)罰(fa)(fa)(fa)(fa)款(kuan)。實際征(zheng)管(guan)(guan)中，納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)經稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)責令限(xian)期(qi)改正仍未改正的(de)(de)(de)(de)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)是(shi)(shi)否(fou)須對(dui)其(qi)予以(yi)(yi)罰(fa)(fa)(fa)(fa)款(kuan)后才可(ke)(ke)(ke)以(yi)(yi)開展(zhan)土(tu)地增(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)核定征(zheng)收(shou)(shou)(shou)？筆者認為(wei)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)罰(fa)(fa)(fa)(fa)款(kuan)并非核定征(zheng)收(shou)(shou)(shou)必要(yao)前置(zhi)環節，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)也(ye)可(ke)(ke)(ke)以(yi)(yi)直接開展(zhan)土(tu)地增(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)核定征(zheng)收(shou)(shou)(shou)，理由一是(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)征(zheng)管(guan)(guan)法第六(liu)十二條對(dui)罰(fa)(fa)(fa)(fa)款(kuan)的(de)(de)(de)(de)定位是(shi)(shi)“可(ke)(ke)(ke)以(yi)(yi)”而不(bu)是(shi)(shi)肯定的(de)(de)(de)(de)，二是(shi)(shi)核定征(zheng)收(shou)(shou)(shou)作為(wei)據實清(qing)算(suan)的(de)(de)(de)(de)補(bu)充方式，是(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)手段(duan)之(zhi)一，在納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)不(bu)配合提供資(zi)料(liao)的(de)(de)(de)(de)時候可(ke)(ke)(ke)以(yi)(yi)直接采用，具(ju)體是(shi)(shi)否(fou)需要(yao)罰(fa)(fa)(fa)(fa)款(kuan)是(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)裁量權，可(ke)(ke)(ke)以(yi)(yi)結合征(zheng)管(guan)(guan)需要(yao)擇(ze)機(ji)使用。

3.除采(cai)用單一核定(ding)征收率(lv)外，土地增值稅(shui)核定(ding)征收方法有無更(geng)好(hao)選擇？

根據國稅(shui)(shui)(shui)發[2010]53號(hao)第四條規定(ding)(ding)(ding)，各省級(ji)稅(shui)(shui)(shui)務機關(guan)要結(jie)合本(ben)地(di)實際，區分不(bu)同房(fang)(fang)地(di)產類型制定(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)，核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)原(yuan)則上不(bu)得低于(yu)(yu)百分之5。部(bu)分省市稅(shui)(shui)(shui)務部(bu)門按照這一(yi)原(yuan)則，區分房(fang)(fang)地(di)產類型公布了所轄區域內的(de)土地(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)，公布單(dan)(dan)一(yi)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)的(de)方式(shi)(shi)雖(sui)然簡單(dan)(dan)易操作，但由(you)于(yu)(yu)不(bu)同房(fang)(fang)地(di)產項(xiang)目(mu)(mu)(mu)由(you)于(yu)(yu)土地(di)來(lai)(lai)(lai)源方式(shi)(shi)、建筑(zhu)安裝檔(dang)次(ci)等各方面原(yuan)因土地(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)負(fu)存在較大的(de)差異，納(na)稅(shui)(shui)(shui)人會比對(dui)稅(shui)(shui)(shui)務機關(guan)公布的(de)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)和項(xiang)目(mu)(mu)(mu)真實稅(shui)(shui)(shui)負(fu)率(lv)(lv)(lv)，來(lai)(lai)(lai)選擇是否(fou)提供清算資料來(lai)(lai)(lai)爭取核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)方式(shi)(shi)，使得土地(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)變相成為一(yi)種稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)優惠(hui)，同時單(dan)(dan)一(yi)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)未考率(lv)(lv)(lv)項(xiang)目(mu)(mu)(mu)特(te)殊性，有違公平原(yuan)則。因此(ci)，筆者建議土地(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)應(ying)遵從按照項(xiang)目(mu)(mu)(mu)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)高低來(lai)(lai)(lai)確(que)定(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)的(de)原(yuan)則，可以參照同類型項(xiang)目(mu)(mu)(mu)的(de)稅(shui)(shui)(shui)負(fu)來(lai)(lai)(lai)確(que)定(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)，或者參照基準地(di)價、當地(di)扣除項(xiang)目(mu)(mu)(mu)金額(e)標準來(lai)(lai)(lai)核(he)(he)(he)定(ding)(ding)(ding)扣除項(xiang)目(mu)(mu)(mu)金額(e)，測算土地(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)(lv)(lv)，此(ci)種處(chu)理(li)方式(shi)(shi)可以盡量還原(yuan)項(xiang)目(mu)(mu)(mu)的(de)真實增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)情況，既(ji)符合土地(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)原(yuan)理(li)，又能兼(jian)顧公平原(yuan)則，防止核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)方式(shi)(shi)濫用。

4.核定(ding)(ding)征收(shou)率是否一定(ding)(ding)不(bu)得低(di)于百分之5？

稅(shui)(shui)(shui)(shui)(shui)務(wu)總局2010年(nian)發(fa)(fa)布(bu)(bu)的(de)(de)(de)(de)(de)國(guo)稅(shui)(shui)(shui)(shui)(shui)發(fa)(fa)[2010]53號第四條要求土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)(zheng)(zheng)收率原則上不(bu)(bu)得低(di)(di)(di)(di)于(yu)(yu)百分(fen)(fen)之5，該規定(ding)(ding)與近幾(ji)年(nian)房地(di)(di)(di)產市場發(fa)(fa)展的(de)(de)(de)(de)(de)狀況基本吻合，但對于(yu)(yu)2010年(nian)前已建(jian)設(she)銷(xiao)售的(de)(de)(de)(de)(de)房地(di)(di)(di)產項(xiang)目，受(shou)制于(yu)(yu)房價(jia)低(di)(di)(di)(di)、項(xiang)目增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)低(di)(di)(di)(di)的(de)(de)(de)(de)(de)原因，土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)負率很難達(da)(da)到百分(fen)(fen)之5，如(ru)強制按照百分(fen)(fen)之5的(de)(de)(de)(de)(de)低(di)(di)(di)(di)核定(ding)(ding)征(zheng)(zheng)(zheng)收率限制，稅(shui)(shui)(shui)(shui)(shui)企產生巨大爭(zheng)議，使(shi)得歷史(shi)項(xiang)目拖而不(bu)(bu)清(qing)(qing)，也(ye)不(bu)(bu)符合土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)對項(xiang)目真實增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)征(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)原理(li)。筆者認為，由于(yu)(yu)土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)政策的(de)(de)(de)(de)(de)特殊性(xing)，土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)清(qing)(qing)算(suan)項(xiang)目往往需要往前追溯10年(nian)、20年(nian)，應從實體從舊、程序從新的(de)(de)(de)(de)(de)原則，參考國(guo)稅(shui)(shui)(shui)(shui)(shui)發(fa)(fa)[2006]187號文第七條關(guan)于(yu)(yu)“不(bu)(bu)低(di)(di)(di)(di)于(yu)(yu)預(yu)征(zheng)(zheng)(zheng)率的(de)(de)(de)(de)(de)征(zheng)(zheng)(zheng)收率核定(ding)(ding)征(zheng)(zheng)(zheng)收土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)”的(de)(de)(de)(de)(de)規定(ding)(ding)，稅(shui)(shui)(shui)(shui)(shui)務(wu)機關(guan)在土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)低(di)(di)(di)(di)核定(ding)(ding)征(zheng)(zheng)(zheng)收率的(de)(de)(de)(de)(de)確定(ding)(ding)上應分(fen)(fen)段處理(li)，對國(guo)稅(shui)(shui)(shui)(shui)(shui)函[2010]53 號文發(fa)(fa)布(bu)(bu)后達(da)(da)到清(qing)(qing)算(suan)條件的(de)(de)(de)(de)(de)項(xiang)目，土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)(zheng)(zheng)收率不(bu)(bu)得低(di)(di)(di)(di)于(yu)(yu)百分(fen)(fen)之5；對國(guo)稅(shui)(shui)(shui)(shui)(shui)發(fa)(fa)[2010]53號文發(fa)(fa)布(bu)(bu)前達(da)(da)到清(qing)(qing)算(suan)條件的(de)(de)(de)(de)(de)項(xiang)目，土(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)(zheng)(zheng)收率不(bu)(bu)低(di)(di)(di)(di)于(yu)(yu)當年(nian)當地(di)(di)(di)的(de)(de)(de)(de)(de)預(yu)征(zheng)(zheng)(zheng)率即可。

5.土地增值稅(shui)核定征收流程、方(fang)式應注意哪些要點？

土(tu)地(di)(di)增值稅(shui)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)容易(yi)造(zao)成(cheng)較(jiao)大的(de)稅(shui)企爭議，筆者認為應(ying)關(guan)注幾個要點(dian)：一是嚴(yan)格(ge)遵從核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)流程，國稅(shui)發[2009]91號第(di)三十(shi)五(wu)條要求稅(shui)務(wu)機(ji)關(guan)須發出核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)事項通知書，開展核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)核查、審核合議。二是準(zhun)確把握很低核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)的(de)限制，如稅(shui)務(wu)機(ji)關(guan)通過核定(ding)(ding)(ding)扣(kou)除(chu)項目(mu)金額來測算(suan)(suan)土(tu)地(di)(di)增值稅(shui)稅(shui)負率(lv)的(de)，應(ying)與(yu)很低核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)（百分之5或預征(zheng)(zheng)率(lv)）比(bi)對(dui)，按照孰(shu)高原(yuan)則確定(ding)(ding)(ding)的(de)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)。三是合理界定(ding)(ding)(ding)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)的(de)功能(neng)定(ding)(ding)(ding)位，核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)沒有必要按照據實清(qing)算(suan)(suan)對(dui)憑證(zheng)、證(zheng)據鏈(lian)的(de)嚴(yan)格(ge)審核要求，稅(shui)務(wu)機(ji)關(guan)可(ke)以綜合參照基準(zhun)地(di)(di)價、造(zao)價標準(zhun)、評估報告(gao)、賬載金額、資金記錄等，來測算(suan)(suan)土(tu)地(di)(di)成(cheng)本、建安成(cheng)本進而確定(ding)(ding)(ding)核定(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)。