PL房地产开发企业土地增值税清算案例分析

发布时间：2018-01-03 10:16

本文关键词：PL房地产开发企业土地增值税清算案例分析　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：房地产业的税收收入即是国家财政税收收入主要来源，又是地方财政收入的重要来源，而土地增值税是房地产开发企业所负担的最主要税种之一。随着国家宏观调控政策持续深入，如何对土地增值税的税收征管，已成为地税部门征管的重点和难点。同时，作为企业能否合理、有效地对土地增值税进行筹划,将直接关系到房地产开发企业的生存与发展。论文选择PL房地产开发企业的土地增值税清算案例作为研究对象，对PL房地产开发企业的经营背景、财务状况和税收状况进行简要的介绍，对其土地增值税清算过程中与税务机关的争议点进行深入的分析，从而分别从企业角度总结该如何进行土地增值税税收筹划和从税务机关角度总结该如何进行土地增值税的稽查。首先，论文结合国内外关于土地增值税的发展历程和征收意义的研究文献，进行梳理与归纳，为对PL房地产开发企业的土地增值税清算进行案例分析提供必要的理论基础和分析依据。其次，论文以PL房地产开发企业的土地增值税清算为案例，详细分析PL公司的经营背景、财务、税收等方面的情况。并在此基础上对PL房地产开发公司土地增值税清算的稽核结果以及企业与税务机关在政策的理解、增值额和增值率的确定方面的争议点进行分析，从而得出两者是如何达成共识的。最后，通过案例启示，从企业角度总结该如何从合理利用特殊项目扣除规定、合理划分开发成本和期间费用以及合理调节房地产销售收入三个方面进行土地增值税税收筹划，同时从税务机关角度总结该如何进行土地增值税的稽查。综上所述，，房地产开发企业在进行土地增值税的筹划时,如何确定征税范围、计税依据和税收优惠政策等方面，设计土地增值税纳税筹划方案。既合理、合法的控制扣除项目金额是最有效的筹划切入点,又灵活的使用税收优惠政策，两者相互影响和相互制约，不能够完全割裂开来。在国家与地方税局征管越来越严格的状况下，企业进行税收筹划的手段显示多样化。因此，也考验着税务机关在房地产土地增值税清算时，需要不断加强征管力度与政策的合规性的融合。
[Abstract]:The real estate tax revenue is the main source of state revenue, but also an important source of local fiscal revenue, and land value-added tax is one of the most important tax burden of the real estate development enterprises. With the national macro-control policy continued in-depth on the land value-added tax collection tax, has become a focus and difficulty the tax department administration. At the same time, as the enterprise is reasonable, effective value-added tax on land planning, will be directly related to the survival and development of the real estate development enterprises.
The settlement of land value-added tax case PL real estate development enterprises as the research object, the PL real estate development business background, a brief introduction of financial and tax status, the settlement of land value-added tax and the tax authorities in the process of dispute are analyzed deeply, which respectively from the angle of enterprises, summarizes the how to carry out the land value-added tax planning and how to summarize the land value-added tax inspection from the tax authorities.
First, the paper combs and summarizes the domestic and foreign research literatures on the development process and significance of land value-added tax, providing the necessary theoretical basis and analysis basis for the case analysis of land value-added tax liquidation of PL real estate development enterprises.
Secondly, based on the PL real estate development enterprises in the settlement of land value-added tax as a case, a detailed analysis of PL company's business background, financial, tax and other aspects of the situation. The results of the audits of PL real estate development company settlement of land value-added tax and on this basis, enterprises and tax authorities in the understanding of the policy, the controversy to determine the point value and increment rate are analyzed, and the conclusion that the two is how to reach a consensus.
Finally, through case study, it summarizes how to reasonable use of special items from deduction from the perspective of enterprise, rational division of costs of development cost and reasonable adjustment period and land value-added tax planning in three aspects of real estate sales revenue from the tax authorities at the same time, summarized how to carry on the land value-added tax inspection.
To sum up, the real estate development enterprises in the land value-added tax planning, how to determine the scope of Taxation, tax basis and tax preferential policies, land value-added tax planning scheme design. Both reasonable and legitimate to control the amount of deductions is the most effective plan starting point, preferential tax policy and flexible use, between the two influence and restrict each other, can not be completely separated. At the national and local tax administration increasingly stringent conditions, enterprises and means of tax planning shows diversification. Therefore, is also a test of the tax authorities in the liquidation of real estate land value-added tax, need to continue to strengthen the collection and management and policy compliance fusion.

【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.4;F812.42

【参考文献】