【摘要】：房地產(chǎn)業(yè)在國(guó)民經(jīng)濟(jì)中占有重要地位,涉稅較多,稅負(fù)較重,房地產(chǎn)業(yè)進(jìn)行稅收籌劃可以減少納稅成本,從而達(dá)到增加企業(yè)利潤(rùn)的目的。本文采用理論與案例相結(jié)合的方法,通過(guò)對(duì)我國(guó)房地產(chǎn)開(kāi)發(fā)企業(yè)的特點(diǎn)和發(fā)展趨勢(shì)進(jìn)行分析,尤其是在"營(yíng)改增"實(shí)行后,房地產(chǎn)企業(yè)由繳納營(yíng)業(yè)稅改為繳納增值稅,增值稅稅款的計(jì)算方法和納稅申報(bào)方式等都出現(xiàn)了較大變化,比營(yíng)業(yè)稅復(fù)雜得多,稅務(wù)籌劃的空間也相應(yīng)擴(kuò)大。企業(yè)要及時(shí)根據(jù)房地產(chǎn)企業(yè)"營(yíng)改增"后的新變化,研究稅務(wù)籌劃的新思路、新方法。
[Abstract]:The real estate industry plays an important role in the national economy, involving more taxes and heavy tax burden. The tax planning of the real estate industry can reduce the cost of paying taxes and thus achieve the purpose of increasing the profits of enterprises. This article adopts the method of combining theory and case, through the analysis of the characteristics and development trend of the real estate development enterprises in our country, especially after the implementation of "business reform and increase", the real estate enterprises change from paying business tax to paying value-added tax. The calculation method and tax declaration method of VAT have changed greatly, which is much more complicated than business tax, and the space of tax planning is expanded accordingly. Enterprises should study new ideas and methods of tax planning according to the new changes of real estate enterprises.
【作者單位】： 銅陵學(xué)院會(huì)計(jì)學(xué)院;
【分類(lèi)號(hào)】：F812.42;F299.233.42

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