依据房地产行业财务特点浅谈房地产企业主要税种纳税筹划.docVIP

依据房地产行业财务特点浅谈房地产企业 主要税种纳税筹划 烟台日樱置业集团 刘青枝 摘要：本文主要是依据房地产行业的财务特点讲述房地产企业三个主要税种营业税、土地增值税和企业所得税的纳税筹划方法。 关键词：纳税筹划 房地产行业财务特点 主要税种 近年来，理性随着国家对房地产市场调控力度的加强地产企业资金压力剧增,利润空间如何通过加强财务管理收费主体的纳税筹划例：房地产公司开发的住宅小区销售即将清盘，小区按元/收取物业费，同时，公司经与小区业主委员会协商认可，代收居民的水、电、煤气等费用，年代收00万元，按代收款项的3%收取代收手续费，为1万元。方案：公司下设机构税法规定，对房地产开发企业代收项目应并入营业额计算缴纳营业税，应交营业税：00*5%=25万元。方案：独立核算物业公司，为公司的子公司对独立核算的物业公司税法规定，从事物业管理的单位，以与物业有关的全部收入减去代业主支付的水、电、燃气以及代承租者支付的水、电、燃气、房屋租金的价款后的余额为营业税的计税金额。则物业公司仅就手续费部分缴纳营业税，而公司无须缴纳营业税，物业公司该项业务应交营业税：1%=0.75万元。两种方案通过企业销售未完工开发产品取得的收入，应先按预计计税毛利率分季（或月）计算出预计毛利额，计入当期应纳税所得额。开发产品完工后，企业应及时结算其计税成本并计算此前销售收入的实际毛利额，同时将其实际毛利额与其对应的预计毛利额之间的差额，计入当年度企业本项目与其他项目合并计算的应纳税所得额（也即在预收时根据计税毛利率调增，在结转收入时再予以调减）。 Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curricu