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我国税收最高的行业当中,房地产名列前茅,现行税法21个税种中房地产企业主要涉及的税种有耕地占用税、城镇土地使用税、营业税、城市维护建设税、企业所得税、土地增值税、房产税、契税和印花税、车船使用牌照税、个人所得税等十几种,所占比重很大。根据建设部公布的资料显示,房地产开发经营中税费占商品房房价的比重约为11%。再加上由于近几年房地产市场的过热发展,也促使政府对房地产行业加大了宏观调控的力度,相关的调控政策陆续颁布实施,房地产市场步入调整期。以上这些因素造成了房地产企业的资金成本加大,利润空间越来越小。在这种情况下,通过合理合法的方式进行税务筹划来达到减轻税负就显得尤为重要。本篇文章分析房地产行业的土地增值税、营业税的税务统筹与策划措施,为房地产行业所现行的税务统筹规划提出自己的一些建议。
China’s top tax industries among the best in real estate, the current tax law 21 kinds of tax real estate companies are mainly involved in tax types of farmland occupation tax, urban land use tax, business tax, urban maintenance and construction tax, corporate income tax, land value-added tax, property tax, deed tax And stamp duty, vehicle license plate tax, personal income tax more than a dozen, a large proportion. According to the information released by the Ministry of Construction, taxes on real estate development and management accounted for about 11% of commercial housing prices. Coupled with the overheated development of the real estate market in recent years, the government is also urging the government to step up macroeconomic regulation and control over the real estate industry. Relevant regulatory policies have been promulgated and implemented, and the real estate market has entered a period of adjustment. These factors have caused the real estate business to increase the cost of capital, profit margins become smaller and smaller. Under such circumstances, it is particularly important to reduce the tax burden through tax planning in a reasonable and lawful manner. This article analyzes the land value-added tax and business tax tax co-ordination and planning measures in the real estate industry and puts forward some suggestions for the tax planning in the real estate industry.