房地产开发企业土地增值税筹划及风险防范(论文11000字)
摘 要
上世纪九十年代开始，我国房地产行业开始呈迅猛发展姿态，迅速成长为国民经济的支柱产业，房地产行业拉动国民经济的增长，国民经济的增长也反过来对房地产企业的资金状况产生影响。房地产行业一方面不仅能加快消费结构优化、改善人民生活水平，另一方面还能稳定金融业促进金融业发展。在当今市场环境中，随着国家对个人购买商品房实施限购令政策后，房地产企业与企业之间的竞争越来越激烈，如何减轻企业税负，提高企业在宏观环境下的自主竞争力，并且有效避免税收筹划带来的风险，已经成为企业管理的焦点问题。
本文通过分析土地增值税税收政策，针对其中减免税的规定及相关扣除标准，提出了几点适用于房地产开发企业的税收筹划方案，并将其运用到华商房地产开发公司中，对该公司的一个项目做出具体筹划，分析比对筹划带来的利益。以及将房地产开发公司筹划过程中会出现的风险因素进行列举，并阐述应对的相关措施。
关键词： 土地增值税，税收筹划，风险，措施
Land value increment tax planning and risk prevention of real estate development enterprises
--HuaShang Real Estate Company as an Example
ABSTRACT
Beginning of the last century in 90s, China's real estate industry has begun to show a rapid development attitude, has grown into a pillar industry of the national economy, Real estate industry stimulating the growth of the national economy, The growth of the national economy in turn affects the real estate business funds. Real estate industry on the one hand can not only accelerate the consumption structure optimization, improve the people's living standards, on the other hand can also stabilize the financial sector to promote the development of financial industry. In today's market environment, with the national implementation of the purchase of commercial housing purchase restriction policy on individuals, competition between real estate enterprises and enterprises increasingly fierce, how to reduce the corporate tax burden, improve enterprise competitiveness in the macro environment, and effectively avoid the risk of tax planning, the core issue has been included in the enterprise management.
In this paper, through the analysis of the VAT tax policy for land, tax relief and related provisions of the standard deduction, and puts forward some applicable to the real estate development enterprise tax planning, and apply it to the Chinese real estate development company, to make specific planning for a project of the company, analysis of the benefits of planning. As well as the real estate development company in the process of planning may be listed in the risk factors, to eliminate the risk of the relevant measures.
KEYWORDS：Land value added tax，Tax planning; risk，Measures
目 录
1 土地增值税筹划相关理论 1
1.1 前言 1
1.2 土地增值税筹划理论 2
2 土地增值税筹划现状 3
2.1 土地增值税税负 3
2.2 税收筹划方法 4
2.2.1 分散收入法 4
2.2.2 增加扣除项目金额法 4
2.2.3 税率临界点法 5
2.2.4 清算时点的选择 5
3 华商房地产开发公司土地增值税筹划分析 7
3.1 房地产企业发展情况 7
3.2 华商房地产开发公司项目基本情况 8
3.3 税收筹划方法的运用 11
3.3.1 分解销售收入 11
3.3.2 增加扣除项目金额法 11
3.3.3 利息费用扣除 12
3.3.4 控制清算时点 12
4 税收筹划风险分析 13
4.1 经营性风险 13
4.2 国家政策性风险 13
4.3 税务机关执法风险 14
5 防范税收筹划风险的措施 15
5.1 建立有效的风险预警机制 15
5.2 寻求税务机关帮助 15
5.3 提高筹划人员业务水平 15
参考文献 17
后 记 18 |
