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房地产企业的从开发、经营、销售以及保有环节均有涉税,主要的税种有契税、营业税、城建税及教育费附加、土地增值税、企业所得税等,其中的最重要的就是土地增值税,因此对于土地增值税的纳税筹划就成了房地产行业的首要目标。本文浅议了相关的其中几项筹划措施。
Real estate companies from the development, management, sales and retention aspects are tax-related, the main tax deed tax, business tax, urban construction tax and education surcharges, land value-added tax, corporate income tax, of which the most important is the land value-added tax, Therefore, the tax planning for the land value-added tax has become the primary goal of the real estate industry. This article discusses some of the related planning measures.