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“营改增”是我国新时期税制改革的重要价值取向和政策内涵,必将对房地产企业的税负尤其是土地增值税清算产生重要影响,于是房地产企业的土地增值税清算税收筹划便显得很重要。本文首先阐释营改增背景及房地产企业土地增值税涵义,而后系统分析营改增对房地产企业土地增值税清算的具体影响,最后提出营改增后房地产企业土地增值税清算筹划对策,即适当延缓土地增值税的清算时点、精心筹划合理增加可扣除项目金额、利用土地增值税的征税范围进行筹划、强化金融机构利息支付环节筹划。
“Tax Reform” is an important value orientation and policy connotation of the tax reform in the new period in our country. It is bound to have a significant impact on the tax burden of real estate enterprises, especially the land value-added tax settlement. Therefore, the tax planning of land value- It seems very important. This paper first explains the background of the VAT reform and the meaning of the land value-added tax of real estate enterprises, and then systematically analyzes the impact of VAT reform on the real estate value-added taxation of real estate enterprises. Finally, it puts forward that the land value- When the land value increment tax is cleared, it plans to increase the amount of deductible items reasonably, make use of the scope of taxation of land value increment tax, and strengthen the planning of interest payment of financial institutions.