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以房地产为代表的不动产行业自执行营改增政策以来,行业主要税种如增值税、企业所得税、土地增值税的税负及其变化成为房地产行业关注的重点。土增税是房地产行业的重点税种之一,关于土增税的税收筹划历来成为行业及相关领域专业人士的研究重点。本文首先就“营改增”后土地增值税方面的计税规定相关变化进行分析;其次简要介绍了常用的土地增值税筹划方法;最后提出合理筹划建议,旨在为相关企业土地增值税税收筹划提供借鉴。
Real estate industry, represented by real estate, has been the focus of the real estate industry since the tax rebate policy was implemented in the major camps such as value added tax, corporate income tax and land appreciation tax. Tax increase in the soil is one of the key tax categories in the real estate industry. Tax planning for tax increases has always been the focus of research in the industry and related fields. This paper first analyzes the relevant changes in the tax regulations on land value increment tax after the increase of “battalion to VAT”; secondly, it briefly introduces the commonly used method of planning land value increment tax; finally, it puts forward reasonable planning suggestions to improve the land value- Tax planning to provide reference.