房地产业的纳税筹划.docVIP

房地产业的纳税筹划 摘 要 日前我国房地产行业受宏观调控政策，以及沉重税负的共同作用，竞争越来越激烈，生存压力越来越大房地产企业可以通过纳税筹划来实现税收负担最小化，从而降低成木，减轻资金压力，增加经济效益，增大企业价值，打造企业的竞争优势。为公司的发展打卜基础。 关键词：房地产；纳税；筹划  ABSTRACT Together before the real estate industry in China by the macro-control policies, as well as a heavy tax burden, increasingly fierce competition, increasing pressure to survive the real estate business through tax planning to minimize tax burden, thereby reducing the wood to reduce the financial pressureto increase economic efficiency, increase the enterprise value, to create a competitive advantage of enterprises. Play the BU foundation for the development of the company. Key Words：Real estate; Tax; Planning  目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc351899493 摘 要 PAGEREF _Toc351899493 \h 1 HYPERLINK \l _Toc351899494 ABSTRACT PAGEREF _Toc351899494 \h 2 HYPERLINK \l _Toc351899495 第一章 房地产业的发展和税收政策 PAGEREF _Toc351899495 \h 4 HYPERLINK \l _Toc351899496 1.1 我国房地产业的发展状况 PAGEREF _Toc351899496 \h 4 HYPERLINK \l _Toc351899497 第二章 房地产企业开展税收筹划的必要性和可行性 PAGEREF _Toc351899497 \h 7 HYPERLINK \l _Toc351899498 2.1 房地产企业税负率偏重 PAGEREF _Toc351899498 \h 7 HYPERLINK \l _Toc351899499 2.2 税收政策太多，变化太快，企业难以及时掌握 PAGEREF _Toc351899499 \h 8 HYPERLINK \l _Toc351899500 2.3税局官员不断轮换，税收政策越来越紧，税收征管越来越严 PAGEREF _Toc351899500 \h 8 HYPERLINK \l _Toc351899501 第三章 简要介绍几种房地产企业税收筹划方法 PAGEREF _Toc351899501 \h 10 HYPERLINK \l _Toc351899502 3.1 土地增值税的筹划 PAGEREF _Toc351899502 \h 10 HYPERLINK \l _Toc351899503 3.1.1 土地增值税的纳税筹划技术 PAGEREF _Toc351899503 \h 10 HYPERLINK \l _Toc351899504 3.1.2 案例分析 PAGEREF _Toc351899504 \h 10 HYPERLINK \l _Toc351899505 3.2 企业所得税的筹划 PAGEREF _Toc351899505 \h 11 HYPERLINK \l _Toc351899506 3.2.1 企业所得税的纳税筹划技术 PAGEREF _Toc351899506 \h 11 HYPERLINK \l _Toc351899507 3.2.2 案例分析 PAGEREF _Toc351899507 \h 11 HYPERLINK \l _Toc351899508 3.3 房产税的筹划 PAGEREF _Toc351899508 \h 12 HYPERLINK \l _Toc351899509 3.3.1 房产税的纳税筹划技术 PAGEREF _Toc351899509 \h 12 HYPERLINK \l _Toc351899510 3.3.2 案例分析 PAGEREF _Toc35189951