本文關(guān)鍵詞：PL房地產(chǎn)開發(fā)企業(yè)土地增值稅清算案例分析　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn)開發(fā)企業(yè) 土地增值稅 稅收籌劃

【摘要】：房地產(chǎn)業(yè)的稅收收入即是國家財(cái)政稅收收入主要來源，又是地方財(cái)政收入的重要來源，而土地增值稅是房地產(chǎn)開發(fā)企業(yè)所負(fù)擔(dān)的最主要稅種之一。隨著國家宏觀調(diào)控政策持續(xù)深入，如何對(duì)土地增值稅的稅收征管，已成為地稅部門征管的重點(diǎn)和難點(diǎn)。同時(shí)，作為企業(yè)能否合理、有效地對(duì)土地增值稅進(jìn)行籌劃,將直接關(guān)系到房地產(chǎn)開發(fā)企業(yè)的生存與發(fā)展。 論文選擇PL房地產(chǎn)開發(fā)企業(yè)的土地增值稅清算案例作為研究對(duì)象，對(duì)PL房地產(chǎn)開發(fā)企業(yè)的經(jīng)營背景、財(cái)務(wù)狀況和稅收狀況進(jìn)行簡要的介紹，對(duì)其土地增值稅清算過程中與稅務(wù)機(jī)關(guān)的爭議點(diǎn)進(jìn)行深入的分析，從而分別從企業(yè)角度總結(jié)該如何進(jìn)行土地增值稅稅收籌劃和從稅務(wù)機(jī)關(guān)角度總結(jié)該如何進(jìn)行土地增值稅的稽查。 首先，論文結(jié)合國內(nèi)外關(guān)于土地增值稅的發(fā)展歷程和征收意義的研究文獻(xiàn)，進(jìn)行梳理與歸納，為對(duì)PL房地產(chǎn)開發(fā)企業(yè)的土地增值稅清算進(jìn)行案例分析提供必要的理論基礎(chǔ)和分析依據(jù)。 其次，論文以PL房地產(chǎn)開發(fā)企業(yè)的土地增值稅清算為案例，詳細(xì)分析PL公司的經(jīng)營背景、財(cái)務(wù)、稅收等方面的情況。并在此基礎(chǔ)上對(duì)PL房地產(chǎn)開發(fā)公司土地增值稅清算的稽核結(jié)果以及企業(yè)與稅務(wù)機(jī)關(guān)在政策的理解、增值額和增值率的確定方面的爭議點(diǎn)進(jìn)行分析，從而得出兩者是如何達(dá)成共識(shí)的。 最后，通過案例啟示，從企業(yè)角度總結(jié)該如何從合理利用特殊項(xiàng)目扣除規(guī)定、合理劃分開發(fā)成本和期間費(fèi)用以及合理調(diào)節(jié)房地產(chǎn)銷售收入三個(gè)方面進(jìn)行土地增值稅稅收籌劃，同時(shí)從稅務(wù)機(jī)關(guān)角度總結(jié)該如何進(jìn)行土地增值稅的稽查。 綜上所述，，房地產(chǎn)開發(fā)企業(yè)在進(jìn)行土地增值稅的籌劃時(shí),如何確定征稅范圍、計(jì)稅依據(jù)和稅收優(yōu)惠政策等方面，設(shè)計(jì)土地增值稅納稅籌劃方案。既合理、合法的控制扣除項(xiàng)目金額是最有效的籌劃切入點(diǎn),又靈活的使用稅收優(yōu)惠政策，兩者相互影響和相互制約，不能夠完全割裂開來。在國家與地方稅局征管越來越嚴(yán)格的狀況下，企業(yè)進(jìn)行稅收籌劃的手段顯示多樣化。因此，也考驗(yàn)著稅務(wù)機(jī)關(guān)在房地產(chǎn)土地增值稅清算時(shí)，需要不斷加強(qiáng)征管力度與政策的合規(guī)性的融合。
[Abstract]:The real estate tax revenue is the main source of state revenue, but also an important source of local fiscal revenue, and land value-added tax is one of the most important tax burden of the real estate development enterprises. With the national macro-control policy continued in-depth on the land value-added tax collection tax, has become a focus and difficulty the tax department administration. At the same time, as the enterprise is reasonable, effective value-added tax on land planning, will be directly related to the survival and development of the real estate development enterprises.
The settlement of land value-added tax case PL real estate development enterprises as the research object, the PL real estate development business background, a brief introduction of financial and tax status, the settlement of land value-added tax and the tax authorities in the process of dispute are analyzed deeply, which respectively from the angle of enterprises, summarizes the how to carry out the land value-added tax planning and how to summarize the land value-added tax inspection from the tax authorities.
First, the paper combs and summarizes the domestic and foreign research literatures on the development process and significance of land value-added tax, providing the necessary theoretical basis and analysis basis for the case analysis of land value-added tax liquidation of PL real estate development enterprises.
Secondly, based on the PL real estate development enterprises in the settlement of land value-added tax as a case, a detailed analysis of PL company's business background, financial, tax and other aspects of the situation. The results of the audits of PL real estate development company settlement of land value-added tax and on this basis, enterprises and tax authorities in the understanding of the policy, the controversy to determine the point value and increment rate are analyzed, and the conclusion that the two is how to reach a consensus.
Finally, through case study, it summarizes how to reasonable use of special items from deduction from the perspective of enterprise, rational division of costs of development cost and reasonable adjustment period and land value-added tax planning in three aspects of real estate sales revenue from the tax authorities at the same time, summarized how to carry on the land value-added tax inspection.
To sum up, the real estate development enterprises in the land value-added tax planning, how to determine the scope of Taxation, tax basis and tax preferential policies, land value-added tax planning scheme design. Both reasonable and legitimate to control the amount of deductions is the most effective plan starting point, preferential tax policy and flexible use, between the two influence and restrict each other, can not be completely separated. At the national and local tax administration increasingly stringent conditions, enterprises and means of tax planning shows diversification. Therefore, is also a test of the tax authorities in the liquidation of real estate land value-added tax, need to continue to strengthen the collection and management and policy compliance fusion.

【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.4;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 殷華;;房地產(chǎn)開發(fā)企業(yè)稅收籌劃分析[J];金融經(jīng)濟(jì);2008年24期

2 馬圣君;;房地產(chǎn)企業(yè)土地增值稅籌劃分析[J];技術(shù)與市場;2008年05期

3 羅禮林;;目前房地產(chǎn)稅收管理中存在的問題及對(duì)策[J];商場現(xiàn)代化;2007年11期

4 任s

本文編號(hào)：1373457