| 房地产企业税收筹划 |
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| 引用本文： | 胡芳,罗鸣.房地产企业税收筹划[J].特区经济,2011(3):301-302. |
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| 作者姓名： | 胡芳 罗鸣 |
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| 作者单位： | 江西经济管理干部学院;恒大地产集团南昌公司; |
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| 摘 要： | 目前,我国房地产税制设计的不合理以及政府收费繁杂,使房地产企业税费负担过重,进而使得房价居高不下。房地产企业可以在合法的前提下进行合理的筹划,降低税收成本。本文探讨的是房地产企业所涉及的营业税和土地增值税的筹划方法。
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| 关 键 词： | 房地产 营业税 土地增值税 税收筹划 |
Real estate industry enterprise tax income planning |
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| Hu Fang Luo Ming.Real estate industry enterprise tax income planning[J].Special Zone Economy,2011(3):301-302. |
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| Authors: | Hu Fang Luo Ming |
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| Institution: | Hu Fang Luo Ming |
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| Abstract: | At present,tax design of real estate is unreasonable.And Chinese government charges diverse fees to real estate.Therefore,tax and fees burden on real estate enterprises is very heavy.And further,high prices of real estate could not descend.Real estate enterprises can plan taxation under legal condition to reduce tax cost.This paper discusses planning methods of business tax and increment tax on land value,which real estate enterprises involve. |
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| Keywords: | real estate business tax increment tax on land value tax planning |
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