房地产开发企业土地增值税纳税筹划研究--以M公司为例-毕业论文.docxVIP

- PAGE 房地产开发企业土地增值税纳税筹划研究—以M公司为例 摘要 现如今，我国社会经济发展速度呈现出又好又快的趋势，国民生活水平在此环境中日益提高，房地产开发企业随之迅速发展。与此同时，我国对于房地产开发企业的调控愈发严格，房地产开发企业外部环境受到限制，行业竞争加剧。寻求优势还得从企业内部出发，减轻税负成为了必要选择之一。土地增值税作为房地产开发企业重要的缴纳税种，对企业经营发展整体收益具有直接影响。因此，在法律许可的范围内充分考虑企业自身的经营情况并融入在土地增值税纳税筹划中，显得尤为重要。为了降低房地产开发企业的缴税压力以及提升企业的综合经济效益，本文以M公司为例将从土地增值税征收特点和国家相关税收政策等方面进行分析，为M公司提出一些相对合理的纳税筹划方案，同时也期望为房地产开发企业提供更好的纳税建议。 关键词：房地产开发企业 土地增值税 纳税筹划  Abstract Nowadays, Chinas social and economic development speed presents a good and fast trend, the national living standard in this environment is improving day by day, the real estate development enterprises develop rapidly. Meanwhile, Chinas regulation of real estate developer is more and more strict, the external environment is restricted, and the industry competition is intensified. Seeking the advantage also has to start from inside the enterprise, tax relief has become one of the necessary options. As an important type of tax paid by real estate developer, land value increment tax has a direct impact on the overall income of enterprise operation and development. Therefore, it is especially important to fully consider the operation situation of the company and integrate it into the tax planning of land value added tax within the scope permitted by law. For purpose of reducing the taxes on pressure of real estate developer and improve the comprehensive economic benefits of enterprises, taking M company as an example, this paper will analyze the characteristics of land value-added tax collection and relevant national tax policies, put forward some relatively reasonable tax planning schemes for M company, and hope to provide better tax Suggestions for real estate development enterprises. Keywords: real estate development enterprise, land value added tax, tax planning 目录 TOC \o 1-3 \h \z \u 摘要 I Abstract II 目录 III 前言 1 1 土地增值税纳税筹划相关概述 2 1.1 土地增值税相关概述 2 1.1.1 土地增值税的概念 2 1.1.2 土地增值税的征税范围 2 1.1.3 土地增值税的计算方法与扣除项目 2 1.2 纳税筹划相关概述 3 1.2.1 纳税筹划的概念 3