房地产企业土地增值税逃避税行为研究

发布时间：2018-05-15 08:32

本文选题：土地增值税 + 逃税　；参考：《上海交通大学》2015年硕士论文

【摘要】：本文首先分析了我国目前土地增值税的征管现状,揭示土地增值税流失严重的两个原因,一是房地产开发项目具有资金投入大、经营周期长、涉及范围广、经营方式灵活、成本项目繁多、专业化程度高的特点,土地增值税征收难度大,二是房地产企业在利益驱使下,利用税收优惠政策和关联交易逃税、避税。其次,本文搜集整理了房地产企业逃避土地增值的多种,对其逃避税行为的规制进行了理论和实践上的探讨。最后,对两项充满争议的房地产企业规避土地增值税的行为进行了分析,一是房地产企业是否在实践中利用合作建房的政策避税,二是房地产企业利用股权转让的形式进行土地使用权的转让是否是避税行为,并得出的结论:第一,合作建房适用税收优惠政策在税务实践中的认定十分严格,基本不适用,房地产企业避税空间小;第二,房地产企业利用股权转让土地使用权的行为并没有造成土地增值税的流失,而是转嫁给了土地受让方。
[Abstract]:This paper first analyzes the current situation of land value-added tax collection and management in our country, and reveals two reasons for the serious loss of land value-added tax. One is that real estate development projects have large capital investment, long operating cycle, wide scope and flexible management mode. The cost item is various, the specialization degree is high, the land value added tax collection difficulty is big, the second is the real estate enterprise under the interest drive, uses the tax preferential policy and the related party transaction tax evasion, the tax avoidance. Secondly, this paper collected and sorted out the real estate enterprises to evade the land appreciation, and discussed the regulation of tax evasion behavior in theory and practice. Finally, the paper analyzes the behavior of two controversial real estate enterprises to avoid the land value-added tax, one is whether the real estate enterprises use the cooperative housing policy to avoid tax in practice. The second is whether the transfer of land use right by real estate enterprises in the form of equity transfer is a tax avoidance act, and the conclusions are as follows: first, the tax preferential policy applied to cooperative housing construction is very strict in tax practice, and it is basically not applicable. The real estate enterprise tax avoidance space is small; second, the real estate enterprise uses the stock right to transfer the land use right behavior does not cause the land value-added tax loss, but transferred to the land transferee.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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