房地产开发企业土地增值税税收筹划浅析毕业论文设计

毕 业 设 计（论 文）

题 目：浅析房地产开发企业土地增值税税收筹划

English Title: Analyses the real estate development

enterprise land VAT tax planning

东华理工大学毕业设计（论文） 摘要

摘 要

税收筹划是企业一项非常重要的财务管理活动，可以为企业减轻税收支出带来经济利益，提高财务管理水平和企业竞争力，已成为企业发展不可忽略的重要因素。房地产行业作为我国国民经济支柱性、基础性的产业，但房地产开发企业面临的税收问题很多：营业税、企业所得税、土地使用税、土地增值税······而土地增值税又是其中的重中之重，它税率高、税负重，因此对土地增值税进行税收筹划，对房地产企业减轻税负，降低纳税风险，改善经营环境，提高房地产企业的竞争能力，具有举足轻重的作用。本文首先从国内外税收筹划研究现状着手，分析本文建立的理论基础；其次，研究分析税收筹划理论，介绍与税收筹划和土地增值税相关的概念，为展开对房地产企业的税收筹划建立必要的理论基础；最后，详细介绍房地产开发企业土地增值税税收筹划的方法。

关键词：房地产开发企业；土地增值税；税收筹划

东华理工大学毕业设计（论文） ABSTRACT

ABSTRACT

The tax planning is an important enterprise financial management activities, can bring economic benefits to reduce tax expenditures for the enterprise, improve the level of financial management and enterprise competitiveness, has become an important factor in enterprise development. Real estate industry as the backbone, the foundational industry of the national economy, but real estate development enterprise tax problem facing many: business tax, enterprise income tax, land use tax, land value-added tax · · · · · · and land value added tax is one of the most important, it's high tax rates, tax burden is heavy, so the land value-added tax, tax planning, real estate enterprises to reduce tax burden, reduce the tax risk, improve the operating environment, improve the real estate enterprise competition ability, plays a decisive role. This paper, starting from the tax planning at home and abroad research status of analysis in this paper, establish the theoretical basis; Secondly, the analysis of tax planning theory, this paper introduces concepts related to tax planning and land value-added tax, to launch on the real estate enterprise tax planning to establish a necessary theoretical basis; Finally, introduce real estate development enterprise land VAT tax planning methods.

Key words: real estate development enterprises; Land value-added tax; Tax planning

东华理工大学毕业设计（论文） 目录

目 录

引言 ....................................................................................................................................... 2 一、文献综述 ....................................................................................................................... 3 （一）国外税收筹划研究现状 ........................................................................................... 3 （二）国内税收筹划研究现状 ........................................................................................... 3 （三）房地产开发企业税收筹划研究现状 ....................................................................... 4 二、房地产开发企业土地增值税税收筹划理论研究 ....................................................... 5 （一）房地产企业财税特征分析 ....................................................................................... 5 （二）税收筹划概述 ........................................................................................................... 5 （三）土地增值税概述 ....................................................................................................... 5 1.土地增值税的概念 ...................................................................................................... 5 2.土地增值税的计算 ...................................................................................................... 5 3.税收优惠 ...................................................................................................................... 6 三、房地产开发企业土地增值税税收筹划方法 ............................................................... 7 （一）利用土地增值税起征点进行筹划 ........................................................................... 7 1.假如纳税人享受起征点优惠。 .................................................................................. 7 2.假如纳税人想通过提高售价达到增加税后收益。 .................................................. 7 （二）分散收入筹划法 ....................................................................................................... 9 1.分散收入筹划一般是将可以分开单独处理的部分从整个房地产中分离，降低房地产销售收入。 ............................................................................................................ 9 2.普通住宅和其他房地产开发项目分开核算收入。 .................................................. 9 3.分散收入还可以通过多次签订售房合同来实现。 ................................................ 10 4.成立房地产销售公司，使房地产开发与销售相分离。 ........................................ 10 （三）代收费用筹划法 ..................................................................................................... 10 （四）成本费用筹划法 ..................................................................................................... 11 1.适度加大建造成本法 ................................................................................................ 12 2.期间费用移位法 ........................................................................................................ 12 3.利息费用的筹划法 .................................................................................................... 13 （五）利用土地增值税的征税范围进行筹划 ................................................................. 14 1.房地产代建房行为 .................................................................................................... 14 2.合作建房 .................................................................................................................... 14 3.以房地产投资联营 .................................................................................................... 14 结论 ..................................................................................................................................... 16 致 谢 ................................................................................................................................. 17 参考文献 ............................................................................................................................. 18