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财政部国家税务总局关于企业改制重组有关财政部国家税务总局关于企业改制重组有关土


                   地增值税政策的通土地增值税政策的通知财税〔2015〕5 号············58


                   财政部税务总局关于继续实施企业改制重组有关土地增值税政策的通知
                   财税〔2018〕57 号··························································59


                   河北省地方税务局关于印发《河北省土地增值税管理办法》的通知




                   冀地税发〔2006〕37 号····························61



                   河北省地方税务局关于调整房地产开发项目土地增值税预征率和核定征收率的公告



                   河北省地方税务局公告 2010 年第 1 号                ····················66


                   河北省地方税务局关于转发国家税务总局《土地增值税清算管理规程》的通知


                   冀地税发〔2009〕34 号          ···························66


                   河北省地方税务局关于对地方税有关业务问题的解答················67
                   河北省地方税务局关于对土地增值税土地成本分摊方法进行明确的通知
                   冀地税征便函 2014 年第 3 号          ·················································· 70


                   财政部 税务总局关于继续实施企业改制重组有关土地增值税政策的公告
                   财政部 税务总局公告 2021 年第 21 号              ········································· 72



                   财政部 税务总局关于延续供热企业增值税 房产税 城镇土地使用税优惠政策的通知
                   财税〔2019〕38 号···························································73


                   税务师行业职业道德指引——专业胜任能力·····································74
                   房地产业纳税风险评估业务指引·························81



                   土地增值税清算鉴证业务规则(过渡)·····················104














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