房地产企业税务筹划思考
发布时间：2018-12-18 09:36
【摘要】：房地产业在国民经济中占有重要地位,涉税较多,税负较重,房地产业进行税收筹划可以减少纳税成本,从而达到增加企业利润的目的。本文采用理论与案例相结合的方法,通过对我国房地产开发企业的特点和发展趋势进行分析,尤其是在"营改增"实行后,房地产企业由缴纳营业税改为缴纳增值税,增值税税款的计算方法和纳税申报方式等都出现了较大变化,比营业税复杂得多,税务筹划的空间也相应扩大。企业要及时根据房地产企业"营改增"后的新变化,研究税务筹划的新思路、新方法。
[Abstract]:The real estate industry plays an important role in the national economy, involving more taxes and heavy tax burden. The tax planning of the real estate industry can reduce the cost of paying taxes and thus achieve the purpose of increasing the profits of enterprises. This article adopts the method of combining theory and case, through the analysis of the characteristics and development trend of the real estate development enterprises in our country, especially after the implementation of "business reform and increase", the real estate enterprises change from paying business tax to paying value-added tax. The calculation method and tax declaration method of VAT have changed greatly, which is much more complicated than business tax, and the space of tax planning is expanded accordingly. Enterprises should study new ideas and methods of tax planning according to the new changes of real estate enterprises.
【作者单位】： 铜陵学院会计学院;
【分类号】：F812.42;F299.233.42
本文编号：2385656
[Abstract]:The real estate industry plays an important role in the national economy, involving more taxes and heavy tax burden. The tax planning of the real estate industry can reduce the cost of paying taxes and thus achieve the purpose of increasing the profits of enterprises. This article adopts the method of combining theory and case, through the analysis of the characteristics and development trend of the real estate development enterprises in our country, especially after the implementation of "business reform and increase", the real estate enterprises change from paying business tax to paying value-added tax. The calculation method and tax declaration method of VAT have changed greatly, which is much more complicated than business tax, and the space of tax planning is expanded accordingly. Enterprises should study new ideas and methods of tax planning according to the new changes of real estate enterprises.
【作者单位】： 铜陵学院会计学院;
【分类号】：F812.42;F299.233.42
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