本文關(guān)鍵詞：房地產(chǎn)開發(fā)企業(yè)土地增值稅納稅籌劃分析　出處：《河北大學》2013年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 房地產(chǎn) 土地增值稅 納稅籌劃

【摘要】：伴隨著社會主義市場經(jīng)濟體制逐步不斷完善，房地產(chǎn)業(yè)逐步形成和發(fā)展，并又擁有巨大的發(fā)展?jié)摿�。同時，房價高、住房難也成為大家備受關(guān)注的民生問題。房地產(chǎn)開發(fā)企業(yè)作為房地產(chǎn)業(yè)的主要角色，也成為了焦點。房地產(chǎn)開發(fā)企業(yè)在稅收方面顯著特點是，要繳納土地增值稅和營業(yè)稅金額均較大。土地增值稅是對房地產(chǎn)開發(fā)企業(yè)的收益影響最大的稅種之一，所以進行有效的土地增值稅納稅籌劃是房地產(chǎn)開發(fā)企業(yè)在發(fā)展過程中刻不容緩的一件大事，同時，合理有效的納稅籌劃也是房地產(chǎn)開發(fā)企業(yè)增強核心競爭力的有效方法之一。 本文主要研究土地增值稅的納稅籌劃問題。在實際的納稅過程中，房地產(chǎn)開發(fā)企業(yè)可根據(jù)不同的業(yè)務環(huán)節(jié)，在合法合理、可實用性和可操作性的前提條件下，運用不同的土地增值稅納稅籌劃方法降低納稅負擔，從而降低成本，增加經(jīng)濟效益，打造企業(yè)的競爭優(yōu)勢。本文首先介紹土地增值稅產(chǎn)生與發(fā)展，分析我國近十年來土地增值稅的稅額變化情況和土地增值稅在國家稅收和地方稅收所占比重情況，然后介紹現(xiàn)行的相關(guān)規(guī)定。在此基礎(chǔ)上，進一步解釋房地產(chǎn)開發(fā)企業(yè)進行納稅籌劃的現(xiàn)狀并不樂觀，進行合理合法有效的土地增值稅稅收籌劃是房地產(chǎn)開發(fā)企業(yè)亟待補上的一課，并結(jié)合“因素分析”學說，詳細闡述了房地產(chǎn)開發(fā)企業(yè)在進行土地增值稅納稅籌劃時可以加以運用的籌劃因素。最后，運用土地增值稅稅收籌劃方法結(jié)合具體案例進行納稅籌劃，通過對比、分析，，找到對企業(yè)最有利的納稅籌劃方法。
[Abstract]:With the gradual improvement of socialist market economic system, the real estate industry has gradually formed and developed, and has a huge potential for development. At the same time, the housing price is high. Housing difficulties have also become people's livelihood concerns. Real estate development enterprises as the main role of the real estate industry has also become the focus. Real estate development enterprises in the tax aspects of the remarkable characteristics. To pay land value-added tax and business tax amount are larger. Land value-added tax is one of the most important taxes on the income of real estate development enterprises. Therefore, effective land value-added tax planning is a matter of great urgency in the process of development of real estate development enterprises, at the same time. Reasonable and effective tax planning is also one of the effective methods for real estate development enterprises to enhance their core competitiveness. This paper mainly studies the tax planning of land value-added tax. In the actual tax payment process, real estate development enterprises can according to different business links, under the premise of legal, reasonable, practical and operational. In order to reduce the tax burden, reduce the cost, increase the economic benefit and build the competitive advantage of the enterprise, this paper first introduces the production and development of the land value-added tax. This paper analyzes the changes in the tax amount of land value-added tax and the proportion of land value-added tax in national and local taxes in China in the past ten years, and then introduces the current relevant regulations. It is not optimistic to further explain the current situation of tax planning for real estate development enterprises. It is an urgent lesson for real estate development enterprises to carry out reasonable and effective tax planning of land value-added tax. Combined with the theory of "factor analysis", this paper expounds in detail the planning factors that can be used in the planning of land value-added tax in real estate development enterprises. This paper applies the method of tax planning of land value-added tax to carry on tax planning with concrete cases, and through comparison and analysis, finds out the most favorable method of tax planning for enterprises.
【學位授予單位】：河北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F299.233.4

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本文編號：1415276