毕业论文--土地增值税税务筹划在房地产企业中的运用.docVIP

土地增值税税务筹划在房地产企业中的运用 摘要：近年来随着房价的不断上涨，房地产行业被认定为“暴利行业”,引起了社会的广泛关注，房价也成为与教育、医改并列的三大社会问题之一。政府对房地产宏观调控也不断升级，以税收为杠杆已经成为房地产调控的方向之一。房地产业税收在整个税制体系中占有重要地位，是国家调节房地产经济和社会经济分配的重要杠杆，是国家和地方财政收入的重要来源。2007年出台的土地增值税对于经济效率的研究及今后我国房地产业宏观调控政策的出台有着借鉴意义。本文按照以理论到实务的研究思路开展论述，首先对土地增值税税务筹划相关理论进行探讨，然后主要阐述了土地增值税的主要法律鉴定，在分析土地增值税对房地产企业纳税筹划影响的基础上，通过案例分析提出了税务筹划的方法，最后总结了房地产企业在进行土地增值税税务筹划时应注意的相关问题。土地增值税；税务筹划；房地产企业 Land VAT tax planning in the application of real estate enterprises AbstractIn recent years, with house prices continue to rise, real estate industry is identified as the profits industry, caused extensive attention of the whole society, house prices have become and education, tied for the three social medical problem. The government on real estate macro-control also escalating to tax as lever has become one of the direction of real estate regulation. Real estate tax in the entire tax system plays an important role in that the country regulates estate economic and social economic distribution of important leverage, it is country and an important source of local fiscal revenue. In 2007 on the introduction of the land VAT for the economic efficiency of the research and the future of Chinas real estate industry with the promulgation of the macroeconomic regulation and control policy for reference. This article according on the ideas of the theory to the practice, this paper firstly in land VAT tax planning related theory are discussed, and then mainly expounds the main land value added tax, legal appraisal of land VAT in analysis for real estate enterprises on the basis of tax planning influence through case analysis proposed tax planning methods, finally summarized the estate enterprise in land VAT tax planning should pay attention to the related issues. Keywords：Land VAT; Tax planning; Real estate enterprise 目录 前言 1 一、土地增值税税务筹划的概述 1 （一）税务筹划的概念及特点 1 1.税务筹划的概念 1 2.税务筹划的特点 1 （二）土地增值税的概念及特点 2 1.土地增值税的概念 2 2.土地增值税的特点 2 二、土地增值税的主要法律鉴定 2 （一）土地增值税的征税范围 2 1．征税范围的一般规定 2 2．征税范围的特殊规定 3 （二）土地增值税的计税依据 3