房地产企业土地增值税税收筹划研究与分析毕业论文.doc

房地产企业土地增值税税收筹划研究与分析
——以绿地集团河南老街坊置业有限公司为例
摘要
近年来,房地产企业迅猛发展,已成为我国国民经济的重要支柱产业之一,也是国税和地税的纳税大户,因此房地产开发企业迅速成为税局重点关注对象,房价过高已经受到全社会越来越多的关注和重视。随着土地增值税清算的展开,国家加强了对房地产企业的税收管理,土地增值税作为房地产企业的主要税种之一,在房地产开发企业的税费中占有相当大的比重,因此除了义务纳税之外,如何合理进行土地增值税税收筹划以减轻企业税收负担,成为众多房地产开发企业的要事,能否有效地通过税收筹划节税,直接关系到房地产企业的生存与发展。
河南老街坊置业有限公司同很多房地产开发企业一样,面临着如何正确合理的进行土地增值税税收筹划的问题。在此文中以河南老街坊置业有限公司为例,对其郑东新苑和峰会组合两个项目的土地增值税税收筹划的现状进行调查分析后,针对它存在税收风险和不合理税收筹划问题,从四个方面提出切实可行的土地增值税税收筹划的建议,希望为其他房地产开发企业在土地增值税税收筹划方面提供一些可借鉴的方法。
关键词:房地产开发企业;土地增值税;税收筹划;研究分析
Abstract
In recent years, the rapid development of real estate enterprises, has e China's important pillar of the national economy, large taxpayer's tax and land tax, real estate development enterprises quickly became the focus of tax bureau, housing prices are too high has been more and more social concern and attention. With the settlement of land appreciation tax, to strengthen the national tax administration of the real estate enterprises, land value-added tax as one of the main categories of real estate enterprises, occupy a large proportion in the real estate development enterprise tax, in addition to tax liability, how to reasonable land appreciation tax planning to reduce the business tax burden, e to many real estate development enterprises, can effectively planning tax through tax, is directly related to the survival and development of real estate enterprises.
Henan old neighborhood Properties Limited with a lot of real estate development enterprises, faced with how to correctly carry out land appreciation tax planning issues. This paper takes the Henan neighborhood property Co., Ltd. as an example, the Zheng Dong garden and the bined two items of land value-added tax planning present situation investigation and analysis, for it exists tax risk and unreasonable tax planning, put forward feasible land appreciation tax planning advice from four aspects, hope to provide some reference methods for other real estate development enterprises in the land value-ad