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随着《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》(国税发〔2006〕187号)的发布,全国房地产企业将全面进行土地增值税的清算工作,面临根据项目增值额与可扣除项目之间的比率正式征收30%～60%不等的土地增值税的局面,无疑加大了房地产开发企业的税收成本,给企业的资金运作也带来了一定的压力。面对这样的变化,房地产开发企业应提高项目运作质量,加强税收筹划在成本控制、现金流控制中的预警作用,使企业能够合理的判断项目的经营风险及利润率,从而稳健而持续的成长。
With the release of the Circular of the State Administration of Taxation on the Issues Related to the Liquidation of Land Appreciation Taxes of Real Estate Development Enterprises (Guo Shui Fa [2006] No. 187), the real estate enterprises across the country will conduct a full liquidation of the land value increment tax With the deduction of the ratio between the project formally levied 30% to 60% of the land value-added tax situation, undoubtedly increased the real estate development companies tax costs, the operation of the funds to the enterprise has also brought some pressure. In the face of such changes, real estate development enterprises should improve the quality of project operation, enhance the early warning function of tax planning in cost control and cash flow control, and enable enterprises to reasonably determine the operation risk and profit margin of the project so as to achieve steady and continuous growth .