土地增值税筹划研究.docVIP

摘 要 税务筹划（Tax Planning）在西方发达有着悠久的历史，而在我国是近些年才逐渐被人们所认识、了解并付诸实践。目前我国实行的是多税种、多环节的复合税制，主税种的税负伸缩性较大，成为纳税人重点筹划的对象。税务筹划是纳税人在不违反税收法律、法规的前提下，通过对经营、投资、理财活动的安排等进行筹划，尽可能地减轻税收负担，以获取节税收利益的活动。税务筹划的主要原则包括合法性、可行性、安全性和筹划性等。税务筹划的方式主要是利用选择性条款、鼓励性条款和缺陷性条款进行筹划。 2005年至2008年，我国的房地产行业经历了房价快速大幅上涨到缓步回落的过程。在此期间，政府颁布了一系列旨在稳定房价，防止宏观经济过热的政策。2007年随着美国次贷危机的爆发，全球的房地产市场都受其影响陷入低迷。由于房地产行业是对资金有着高度依赖的特殊性行业，随着美国次贷危机逐渐影响到我国的实体经济，国内房地产企业普遍遇到贷款利率高企、商品房滞销、利润率大幅下滑以及无法取得开发贷款等问题，现金流十分紧张。同时，政府要求从2007年1月起开展土地增值税的清算工作。土地增值税税率是30%——60%，税负较重，也因此成为当前房地产企业税务筹划的重点。 对土地增值税的筹划从两个方面着手：一是控制税率，即控制土地增值率；二是控制应纳税额，即合理分解收入和控制扣除项目金额。本文首先从对土地转让方式、销售收入和扣除项目金额三个方面进行筹划分析，寻找合理的筹划方案以减轻房地产开发企业的实际税负。其次，根据上述思路，采用理论联系实际的研究方法，通过案例分析的方式，以一个房地产项目为例，分析比较不同的筹划思路和方案导致企业税负的变化。最后，对土地增值税筹划过程中可能面临的税务筹划风险进行了分析研究。 房地产企业进行税务筹划主要目的一是为了减轻税负，二是为了延缓纳税义务发生的时间，提高资金周转率。长远来看房地产企业必须转变目前依靠土地快速增值获取利润的发展模式，要做到产品差异化、经济规模化和融资方式多样化。只有这样才能从本质上提高企业的竞争力和抗风险能力。 关键词： 税务筹划 房地产 土地增值税 Abstract The Tax Planning has a long history in the western developed countries, and it has been recognized, acknowledged and executed by China in the recently years. At present, China has executed a complex tax system which involves many tax types and many tax collections. While the flexibility of the main tax’s tax burden is large, it has been considered as the main target for the taxpayer to do tax planning. The Tax Planning is the activities that under the precondition of complying with the law and regulations, through the plan of managing, investing and financing, the taxpayers have tried their best to light the tax burden, in order to reduce tax and earn more interest. The principles of the Tax Planning are validity, feasibility, security, planning and so on. And the methods of Tax Planning are to use the selective clauses, encouraging clauses and limited clauses to plan. During 2005 to 2008, China’s real estate industry had experienced a process that it had developed very quickly at first, and then fallen slowly. During this period, the government had issued a series policies to stabi