房地产企业土地增值税税收筹划研究与分析本科生毕业设计论文.doc

房地产企业土地增值税Abstract In recent years, the rapid development of real estate enterprises, has become Chinas important pillar of the national economy, large taxpayers 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, become 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 summit combined 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-added tax planning. Key words：Real Estate Development Enterprises;Land Appreciation Tax; Tax Planning;Research and Analysis 目 录 1.引言 1 2.土地增值税税收筹划的相关理论和文献综述 1 2.1土地增值税税收筹划的相关理论 1 2.1.1税收筹划的含义 1 2.1.2土地增值税含义及相关理论 2 2.2土地增值税税收筹划的文献综述 3 2.2.1国外关于房地产企业土地增值税纳税筹划的研究 3 2.2.2国内关于房地产企业土地增值税纳税筹划的研究 3 3. 河南老街坊置业有限公司概况及土地增值税税收筹划现状 5 3.1河南老街坊置业有限公司概况及项目简介 5 3.2河南老街坊置业有限公司土地增值税税收筹划现状 5 4. 河南老街坊置业有限公司土地增值税筹划中存在的问题分析 6 4.1底商与上层住宅土地增值税的核算方法 6 4.2利息支出的扣除问题 7 4.3费用在期间费用和开发间接费之