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随着我国社会经济的快速发展和人们生活水平的提高,我国的房地产企业的迅猛发展,在房地产企业的各种税收政策中占比重较大的一项就是土地增值税。该种税是对转让地上建筑物、土地使用权以及地上建筑附着物获取收入的跟人和单位,就房地产转让所取得的增值额征收税种。因此,房地产行业想要提高经济效益,减轻房地产行业因纳税所带来的各种负担,就需要加强房地产企业的税收筹划。
With the rapid socio-economic development of our country and the improvement of people’s living standard, the rapid development of real estate enterprises in our country is the largest proportion of the various tax policies in real estate enterprises. This kind of tax is a type of tax imposed on the added value of the real estate transfer obtained by the people and units that have received income from the transfer of the buildings on the ground, the land use rights and the attachments to the buildings on the ground. Therefore, the real estate industry wants to improve economic efficiency, reduce the real estate industry due to tax burden, you need to strengthen the real estate tax planning.