房地产开发企业土地增值税的税收筹划研究

税收筹划是房地产开发企业财务管理的重要内容。对于房地产开发企业来说，筹划空间最大、最直接的税务筹划就是对土地增值税的筹划。本文重点阐述利用增值税临界点进行税收筹划、借款利息的筹划实务、代收费用处理过程中的税收筹划、将出租变为投资进行税收筹划、合法利用土地增值税减免政策五项内容。

Research on the land value-added tax of the taxation planning for the real estate enterprises

Taxation planning is important for the financial management of real estate developing enterprises. For those enterprises, the land value-added tax takes the biggest space and also is the most direct tax type in the taxation planning. This paper focuses on five points, which including： Taxation planning using the critical point of the value-added tax, taxation planning practice of interest on borrowings, taxation planning during the commissioned collection treatment process, taxation planning while turning lease into investment, legally taking advantage of land value-added tax deduction and exemption policies.