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近年来随着房地产高速发展及税收政策不断完善,国家加强了对房地产企业税收征管工作,特别是土地增值税计算复杂、申报较难,是房地产企业税负非常重的税种。纳税筹划不但影响土地增值税本身,同时也影响企业的其他税种如企业所得税等,做好土增税纳税筹划管理工作,使企业在综合节税同时,实现企业价值最大化,是房地产企业良性发展的前提保障。本文从纳税筹划的作用说起,结合目前税收政策,浅谈大多数房地产企业在土地增值税筹划上存在的问题及解决的对策,希望对今后的土地增值税管理起到一些借鉴。
In recent years, with the rapid development of real estate and continuous improvement of tax policies, the state has stepped up tax collection and administration over real estate enterprises. In particular, the calculation of land value increment tax is complicated and reporting is rather difficult. It is a tax that is very heavy for real estate enterprises. Tax planning will not only affect the land value increment tax itself, but also affect other types of enterprises such as corporate income tax, tax planning and management of soil tax increase, so that enterprises in the overall tax savings at the same time, realize the maximization of corporate value is the healthy development of real estate business The premise of protection. Starting from the function of tax planning, this paper discusses the problems existing in the planning of land value increment tax in most real estate enterprises and countermeasures in light of the current tax policy. It is hoped that this paper will provide some reference for the management of land value increment tax in the future.