房地产开发企业土地增值税纳税筹划分析

发布时间：2018-01-12 17:36

本文关键词：房地产开发企业土地增值税纳税筹划分析　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：伴随着社会主义市场经济体制逐步不断完善，房地产业逐步形成和发展，并又拥有巨大的发展潜力。同时，房价高、住房难也成为大家备受关注的民生问题。房地产开发企业作为房地产业的主要角色，也成为了焦点。房地产开发企业在税收方面显著特点是，要缴纳土地增值税和营业税金额均较大。土地增值税是对房地产开发企业的收益影响最大的税种之一，所以进行有效的土地增值税纳税筹划是房地产开发企业在发展过程中刻不容缓的一件大事，同时，合理有效的纳税筹划也是房地产开发企业增强核心竞争力的有效方法之一。本文主要研究土地增值税的纳税筹划问题。在实际的纳税过程中，房地产开发企业可根据不同的业务环节，在合法合理、可实用性和可操作性的前提条件下，运用不同的土地增值税纳税筹划方法降低纳税负担，从而降低成本，增加经济效益，打造企业的竞争优势。本文首先介绍土地增值税产生与发展，分析我国近十年来土地增值税的税额变化情况和土地增值税在国家税收和地方税收所占比重情况，然后介绍现行的相关规定。在此基础上，进一步解释房地产开发企业进行纳税筹划的现状并不乐观，进行合理合法有效的土地增值税税收筹划是房地产开发企业亟待补上的一课，并结合“因素分析”学说，详细阐述了房地产开发企业在进行土地增值税纳税筹划时可以加以运用的筹划因素。最后，运用土地增值税税收筹划方法结合具体案例进行纳税筹划，通过对比、分析，，找到对企业最有利的纳税筹划方法。
[Abstract]:With the gradual improvement of socialist market economic system, the real estate industry has gradually formed and developed, and has a huge potential for development. At the same time, the housing price is high. Housing difficulties have also become people's livelihood concerns. Real estate development enterprises as the main role of the real estate industry has also become the focus. Real estate development enterprises in the tax aspects of the remarkable characteristics. To pay land value-added tax and business tax amount are larger. Land value-added tax is one of the most important taxes on the income of real estate development enterprises. Therefore, effective land value-added tax planning is a matter of great urgency in the process of development of real estate development enterprises, at the same time. Reasonable and effective tax planning is also one of the effective methods for real estate development enterprises to enhance their core competitiveness. This paper mainly studies the tax planning of land value-added tax. In the actual tax payment process, real estate development enterprises can according to different business links, under the premise of legal, reasonable, practical and operational. In order to reduce the tax burden, reduce the cost, increase the economic benefit and build the competitive advantage of the enterprise, this paper first introduces the production and development of the land value-added tax. This paper analyzes the changes in the tax amount of land value-added tax and the proportion of land value-added tax in national and local taxes in China in the past ten years, and then introduces the current relevant regulations. It is not optimistic to further explain the current situation of tax planning for real estate development enterprises. It is an urgent lesson for real estate development enterprises to carry out reasonable and effective tax planning of land value-added tax. Combined with the theory of "factor analysis", this paper expounds in detail the planning factors that can be used in the planning of land value-added tax in real estate development enterprises. This paper applies the method of tax planning of land value-added tax to carry on tax planning with concrete cases, and through comparison and analysis, finds out the most favorable method of tax planning for enterprises.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.233.4

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