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随着房地产行业的不断发展,房地产开发企业创造高额利润的同时也带来了高税负,税收作为房地产开发企业外部成本来说,客观上影响了其经济收益。土地增值税就是较大的影响因素,是影响收益较大的税种之一,如何在土地增值税清算中有效地降低税费而保证企业收益,是当前房地产开发企业桌子思考的问题,因为它关系到自身的生存和发展。要想解除税收对企业发展的影响,就要合法地、灵活地采用多种措施来改革增值税的缴纳与核算,就要加强对相关法规的总结与掌握,明确其清算条件与纳税主体,做好预先的纳税筹划工作,合理确认收入的同时明确成本扣除项目需要注意的问题。只有这样才能使企业科学、合理、合法纳税,确保自身的经济利益。本文针对房地产企业土地增值税的清算展开讨论,首先分析了其清算流程,然后点明了税收增值税清算的具体过程。
With the continuous development of the real estate industry, real estate development enterprises to create high profits but also brought a high tax burden, as an external real estate development company tax costs, the objective impact on its economic benefits. The land value increment tax is one of the major influencing factors and one of the taxes that affect the income. How to effectively reduce the taxes and fees in the land value-added tax liquidation to ensure that the enterprise income is the problem of the current real estate development enterprises desk thinking, because it is To their own survival and development. In order to dispel the impact of taxation on the development of enterprises, we must legally and flexibly adopt a variety of measures to reform the payment and accounting of value-added tax. We must strengthen the compilation and control of relevant laws and regulations, specify the conditions for liquidation and the taxpayers, and do Good pre-tax planning work, a reasonable recognition of revenue at the same time clear the cost deductions need to pay attention to the issue. Only in this way can the enterprises scientifically, rationally and legally pay taxes and ensure their own economic interests. This article discusses the real estate enterprise land value-added tax liquidation, first analyzes the liquidation process, and then points out the tax VAT specific process.