论房地产企业土地增殖税的纳税筹划

论房地产企业土地增殖税的纳税筹划
 
摘  要: 土地增值税是对转让国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人，就其转让房地产所取得的增值额征收的1种税。文章对土地增值税作了简要介评，阐述了土地增值税的基本概念、含义、计算方法等，继而分析房地产开发行业土地增值税的`特殊性，并根据土地增值税的税率特点及有关优惠政策，结合1系列具体案例，提出了房地产开发企业土地增值税筹划的主要内容和措施，包括控制增值额法、收入分解筹划法、均衡申报各种房地产业务价格法、将房地产销售业务转换为代建房业务法、利用土地增值税的税率特点和优惠政策筹划法等，全方位、综合地使企业适用较低税率纳税或享受免税待遇。

关键词:土地增值税；增值额；扣除项目金额；纳税筹划

Prepare in terms of the paying taxes of
enterprises land value-added tax of the real estate
 
Abstract：The value-added tax of land is to transferring the state-run land usufruct, building, deposit and units and individuals that obtain income on the ground, it transfers appreciation a kind of tax that volume impose real estate obtain. The article makes a brief introduction to land value-added tax, explain its basic conception, meaning, computing technology of value-added tax, etc. Then it analyzes the particularity of the land value-added tax of trade of development of real estate. According to the tax rate characteristic of the value-added tax of land and relevant preferential policies, the author combined a series of concrete cases, put forward the main content and measures of preparing the land value-added tax of investment enterprise of the real estate, including controlling the appreciation volume law, the income decomposes the law of preparing. Declaring various real estate business price laws proportionally, changing  real estate selling operation into building room directly for customers, utilizing land tax rate characteristic and preferential policy of value-added tax prepare law, etc. In order to omni-directional make enterprises applicable for lower tax rate or enjoy the duty-free treatment synthesizing.

Key words：Value-added tax of land; Appreciation volume; Deduct the amount of money of the project; Pay taxes and prepare