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qian xi nong cun xiao chan quan fang chu zhi you guan she shui wen ti
Pages: 49-51
Year: Issue:  3
Journal: Accounting Learning

Keyword:  “小产权房”新农村建设涉税问题城乡结合部改革试点综合配套统筹城乡农村集镇;
Abstract: 农村小产权房在一些地方“蓬勃发展”,屡禁不止,在新农村建设中,特别是重庆市进行的统筹城乡综合配套改革试点,在城乡结合部、农村集镇、交通要道集散地,“小产权房”问题更是热点话题。然而其税收征管一直是一个盲点,本文试从营业税角度进行分析农村小产权房处置的有关涉税问题。
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