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随着我国市场经济的迅猛发展和不断完善,人民生活水平也在逐渐的提高,房地产开发企业对加快经济发展、促进城市建设、改善居住条件以及提高人民生活水平发挥着重要的作用。房地产企业税负中占有重要比重的是企业所得税。本文通过对新企业所得税涉及房地产行业的变化进行了进一步的分析,对新企业所得税对房地产企业税务筹划的影响进行了深入的研究和探讨。
With the rapid development and continuous improvement of the market economy in our country, the living standard of the people is also gradually increasing. The real estate development enterprises play an important role in accelerating economic development, promoting urban construction, improving living conditions and raising people’s living standard. Real estate business tax account for an important part of the income tax. In this paper, the new corporate income tax related to the real estate industry changes were further analyzed, the impact of the new corporate income tax on real estate business tax planning carried out in-depth study and discussion.