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随着市场经济的发展和企业间竞争力的日益加剧,税收筹划已发展为企业的一项重要财务管理活动。良好的税收筹划手段,不仅能为企业减少税务成本,而且还能提高企业的财务管理能力和市场竞争力。作为我国的一项基础性行业,房地产业一直都是我国国民经济的支柱。然而,房地产业面临的税种较多,税负也较重。除了一般企业都会遇到的企业所得税、印花税、增值税等之外,其还涉及土地使用税、土地增值税。在众多税种中,土地增值税税负最重。因此对其进行税务筹划,具有积极意义。本文试围绕此展开论述,希望有助于我国房地产企业的未来发展。
With the development of market economy and the increasing competition among enterprises, tax planning has developed into an important financial management activity of an enterprise. Good tax planning tools can not only reduce tax costs for enterprises, but also improve their financial management capabilities and market competitiveness. As a basic industry in our country, the real estate industry has always been the pillar of our national economy. However, the real estate industry faces more taxes and heavier tax burden. In addition to corporate income tax, stamp duty, value-added tax, etc., which are commonly encountered by enterprises, it also involves land-use tax and land value-added tax. Among many types of taxes, land value-added tax burden is the heaviest. Therefore, tax planning for them has a positive meaning. This article attempts to discuss this around, hoping to contribute to the future development of China’s real estate business.