房地产开发企业土地增值税纳税筹划分析-会计学专业论文.docxVIP

摘 要 摘 要 伴随着社会主义市场经济体制逐步不断完善，房地产业逐步形成和发展，并又拥有 巨大的发展潜力。同时，房价高、住房难也成为大家备受关注的民生问题。房地产开发 企业作为房地产业的主要角色，也成为了焦点。房地产开发企业在税收方面显著特点是， 要缴纳土地增值税和营业税金额均较大。土地增值税是对房地产开发企业的收益影响最 大的税种之一，所以进行有效的土地增值税纳税筹划是房地产开发企业在发展过程中刻 不容缓的一件大事，同时，合理有效的纳税筹划也是房地产开发企业增强核心竞争力的 有效方法之一。 本文主要研究土地增值税的纳税筹划问题。在实际的纳税过程中，房地产开发企业 可根据不同的业务环节，在合法合理、可实用性和可操作性的前提条件下，运用不同的 土地增值税纳税筹划方法降低纳税负担，从而降低成本，增加经济效益，打造企业的竞 争优势。本文首先介绍土地增值税产生与发展，分析我国近十年来土地增值税的税额变 化情况和土地增值税在国家税收和地方税收所占比重情况，然后介绍现行的相关规定。 在此基础上，进一步解释房地产开发企业进行纳税筹划的现状并不乐观，进行合理合法 有效的土地增值税税收筹划是房地产开发企业亟待补上的一课，并结合“因素分析”学 说，详细阐述了房地产开发企业在进行土地增值税纳税筹划时可以加以运用的筹划因 素。最后，运用土地增值税税收筹划方法结合具体案例进行纳税筹划，通过对比、分析， 找到对企业最有利的纳税筹划方法。 关键词 房地产 土地增值税 纳税筹划 I Abstract Abstract Along with the socialist market economy gradually perfected, the real estate industry has gradually formed and developed, and it has tremendous potential of development. At the same time, the high prices of housing、housing difficult also become the peoples livelihood problems ,which we pay great attention to. Real estate development enterprises have become the focus of the public as the main role of the real estate industry. Having to pay sufficiently high level of land appreciation tax and business tax is the remarkable characteristic of the real estate development enterprises. Land appreciation tax is one of the most influential taxes, which is related to the total profits, so it has great important for the real estate development enterprises to carry out effectively land appreciation tax planning. And also carrying out effectively land appreciation tax planning contributes to enhance the core competitiveness for the real estate development enterprises. This paper mainly discusses the problem of land appreciation tax planning. Real estate development enterprises can make the tax planning in the course of business, under the principles of legitimacy，goal-oriented and operability in practice. Tax planning not only can maximize the benefits by cutting down the cost, but also create the competitive advantage for the enterprise