文档介绍：摘要
房地产行业作为我国国民经济支柱性、基础性、先导性的产业,是我国财政收入的重要来源。自2000年以来,我国房地产行业表现出了几次大起大落,尤其凸显在房价的涨跌中。导致房价高涨的因素众多,税负过重是其中较重要的一个因素。房地产行业涉及十多类税种,而土地增值税又是其中的重中之重,它税率高、税负重。2006年12月,国家税务总局提出房地产企业土地增值税的缴纳将由先前的“预征制”转为“清算制”,这可能使某些房地产企业利润受损,对房地产企业资金链带来了巨大的考验。因此对土地增值税进行纳税筹划,对减轻房地产企业的税收负担、改善经营环境具有举足轻重的作用。
本文在阐明纳税筹划的目标和原则等理论问题、房地产企业发展状况和经营特征、土地增值税筹划对房地产企业的重要意义的基础上,分析了房地产企业土地增值税的筹划现状,总结了其中存在的主要问题,并通过举例的方式介绍了几种纳税筹划方法在不同场合中的有效运用。最后,从企业自身角度和政府宏观调控角度提出了如何进一步加强土地增值税筹划的对策。
关键词:房地产企业;土地增值税;纳税筹划;现状问题;加强对策
Abstract
As the backbone of China's national economy, basic, leading industries, real estate industry is an important source of fiscal revenue. It has showed several drastic fluctuations since 2000, especially in the rise and fall of property price. Among the factors of leading to high property prices, over-taxed is a relatively important one. Real estate industry involves more than ten kinds of taxes, and the land value-added tax is the most important, the tax rate is high and the burden is heavy. On December28, 2006, the state taxation administration promulgated a law, specifying that the land value-added of the real estate enterprises should be made by the former “in the system” to “clear system”. Thus, learn how to corporate tax planning of the land value-added is playing an important role to reduce the burden of taxation.
Based on expounding the goals and principles of tax planning theory, real estate enterprise development and management features, the important significance of land tax planning for real estate enterprises, this paper analyzes the situation of land value-added tax, summarizes the main problems. And then, introduces several ways of tax planning method which is effective in different situations through examples. Finally, from the angle of enterprises and government macro-control, it points out how to further strengthen its land tax planning.
Key Words:real estate enterprise; land value-added tax; tax planning; current problems; strengthen countermeasures
目录
一、纳税筹划的目标和原则 1
(一