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当前在我国有许多房地产的开发企业都面临着比较沉重的税收压力,其整体税收负担占本企业营业额的比例达到百分之二十。此外,在土地的增值税中营业额的收入比例也占百分之三。对于大部分房地产的企业来说,过高的税收会成为一个重大的资金负担,但是其土地的增值税仍然对企业的增值税筹划留有一定余地。基于此,本文从土地增值税筹划的手段与具体的筹划过程、筹划过程中存在的问题以及筹划的目标等进行相关论述,并针对房地产的开发企业在土地增值税提出相应的筹划改进对策。
At present, there are quite a lot of tax pressure on the development enterprises that have many real estate in our country, and their overall tax burden accounts for 20% of the turnover of their enterprises. In addition, revenue from sales of value added tax on land also accounts for 3% of the total revenue. For most real estate enterprises, excessive taxes can become a major financial burden, but the land value-added tax still leaves some room for the VAT planning of the enterprises. Based on this, this article discusses the means of land value increment tax planning and the specific planning process, the problems existing in the planning process and the objectives of the planning, and puts forward corresponding planning and improvement measures for the real estate development enterprises in the land value increment tax.