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論房地產(chǎn)企業(yè)土地增殖稅的納稅籌劃
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論房地產(chǎn)企業(yè)土地增殖稅的納稅籌劃
摘 要: 土地增值稅是對(duì)轉(zhuǎn)讓國(guó)有土地使用權(quán)、地上建筑物及其附著物并取得收入的單位和個(gè)人，就其轉(zhuǎn)讓房地產(chǎn)所取得的增值額征收的1種稅。文章對(duì)土地增值稅作了簡(jiǎn)要介評(píng)，闡述了土地增值稅的基本概念、含義、計(jì)算方法等，繼而分析房地產(chǎn)開發(fā)行業(yè)土地增值稅的特殊性，并根據(jù)土地增值稅的稅率特點(diǎn)及有關(guān)優(yōu)惠政策，結(jié)合1系列具體案例，提出了房地產(chǎn)開發(fā)企業(yè)土地增值稅籌劃的主要內(nèi)容和措施，包括控制增值額法、收入分解籌劃法、均衡申報(bào)各種房地產(chǎn)業(yè)務(wù)價(jià)格法、將房地產(chǎn)銷售業(yè)務(wù)轉(zhuǎn)換為代建房業(yè)務(wù)法、利用土地增值稅的稅率特點(diǎn)和優(yōu)惠政策籌劃法等，全方位、綜合地使企業(yè)適用較低稅率納稅或享受免稅待遇。
關(guān)鍵詞:土地增值稅；增值額；扣除項(xiàng)目金額；納稅籌劃
Prepare in terms of the paying taxes of
enterprises land value-added tax of the real estate
Abstract：The value-added tax of land is to transferring the state-run land usufruct, building, deposit and units and individuals that obtain income on the ground, it transfers appreciation a kind of tax that volume impose real estate obtain. The article makes a brief introduction to land value-added tax, explain its basic conception, meaning, computing technology of value-added tax, etc. Then it analyzes the particularity of the land value-added tax of trade of development of real estate. According to the tax rate characteristic of the value-added tax of land and relevant preferential policies, the author combined a series of concrete cases, put forward the main content and measures of preparing the land value-added tax of investment enterprise of the real estate, including controlling the appreciation volume law, the income decomposes the law of preparing. Declaring various real estate business price laws proportionally, changing real estate selling operation into building room directly for customers, utilizing land tax rate characteristic and preferential policy of value-added tax prepare law, etc. In order to omni-directional make enterprises applicable for lower tax rate or enjoy the duty-free treatment synthesizing.
Key words：Value-added tax of land; Appreciation volume; Deduct the amount of money of the project; Pay taxes and prepare
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