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经济代表着一个国家的实力,中国要想稳定地屹立在世界的东方,那么加强经济建设,增强国家实力是不可回避的话题。房地产企业是国家支柱性产业,它的兴衰牵动着国家的经济命脉,随着国家税收政策的不断完善与发展,国家对房地产企业的税收政策也做了大幅度调整,而土地增值税又是房地产企业的重要税种之一,那么根据国家对房地产企业土地增值税的税收政策,在义务纳税的前提下,合理地节税,进而减少纳税成本,最终增加企业的效益成为房地产企业永恒的话题。本文从纳税筹划的作用说起,结合最新的土地增值税税收政策,浅谈下大多数房地产企业如何进行土地增值税的纳税筹划管理,希望对今后的房地产企业税收管理起到小小的借鉴。
Economy represents the strength of a country. If China wants to stably stand in the east of the world, then strengthening economic construction and strengthening national power are unavoidable topics. Real estate enterprises are the country’s pillar industries, its rise and fall affects the country’s economic lifeline, with the continuous improvement and development of national tax policies, the state tax policies for real estate companies have also made substantial adjustments, and land value-added tax is real estate According to the state’s taxation policy on the land value increment tax of real estate enterprises, under the premise of obligatory taxation, reasonable tax savings, and thus reduce the tax costs, ultimately increasing the efficiency of enterprises become the eternal topic of the real estate business. This article starts with the function of tax planning and combines with the latest tax policy of land value increment tax, discusses how to conduct the tax planning and management of the land value increment tax in most real estate enterprises, hoping to draw lessons from the tax management of real estate enterprises in the future.