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在1995年,国家税务部门就已经发布了相关房地产企业纳税的规定和措施,对于房地产企业纳税筹划的定义,应该是指房地产企业为达到减轻企业税收负担,以及合理利用税法条款来进行合法避税的行为。目前,我国的税收相关法律还不够健全,政府制定的税收制度没有起到足够的引导作用,所以房地产企业的税负还是很高的。所以,研究我国房地产企业的纳税筹划是具有很重要的现实意义的。本文便是从房地产企业纳税筹划的基本概述说起,结合其内外部经济环境的变化,以及房地产企业纳税筹划的重要性,来探讨关于房地产企业纳税筹划的相关技术方法,使房地产企业达到合理避税的目的,减轻税收负担,引领企业走向良性的发展道路。
In 1995, the state tax department has already released the relevant real estate tax regulations and measures for the real estate business tax planning should be defined as the real estate business tax relief to reduce corporate tax burden, and the reasonable use of tax laws to legally avoid tax behavior. At present, China’s tax-related laws are not yet sound enough, the tax system developed by the government did not play a sufficient guiding role, so the tax burden of real estate companies is still very high. Therefore, studying the tax planning of real estate enterprises in our country is of great practical significance. This article starts with the basic overview of the tax planning of real estate enterprises, and discusses the related technical methods of tax planning of real estate enterprises in light of the changes of its internal and external economic environment and the importance of tax planning for real estate enterprises so that the real estate enterprises can reach a reasonable tax avoidance The purpose of reducing tax burden, leading the business to a benign path of development.