确定整体性开发思路 规避土地违规使用

2011年10月25日,全国国土资源管理系统向社会公布了4起国土资源领域违法违规案件的查处结果。同时,为加大对违法用地和违法采矿等国土资源领域违法违规案件的查处力度,国土资源部决定,挂牌督办黑龙江省、江苏省、山西省和重庆市4起违规用地典型案件,并适时公布查处结果。对于国家加大对违规用地的查处力度,我们应当给予肯定。但是我们也应该看到,查处不是目的,惩治也不是目的,探究违规用地出现的深层原因,以及探索规避土地违规现象出现的措施,才是大众更希望看到的。本期《经济》杂志将就城乡建设中土地违规使用现象出现的原因进行探析,试图找出解决这一问题的办法。     

确定整体性开发思路规避土地违规使用

2011年10月25日,全国国土资源管理系统向社会公布了4起国土资源领域违法违规案件的查处结果。同时,为加大对违法用地和违法采矿等国土资源领域违法违规案件的查处力度,国土资源部决定,挂牌督办黑龙江省、江苏省、山西省和重庆市4起违规用地典型案件,并适时公布查处结果。     

分析土地财政现象对房地产市场发展的影响

我国现行的土地过程经历了漫长的发展,自从分税制改革以后,土地财政已经成为了地方政府用来缓解财政矛盾的主要选择。现行的土地制度所具有的二元性导致了房地产市场静态的二元性,地方政府在对土地进行干预的过程中更加分化,已经成为了阻碍房地产行业利润和满足产业市场需求的一个障碍。     

房地产开发企业土地获取过程中的涉税问题分析

房地产行业中由于牵扯到各种各样的税收工作,因此政府应该加大对房地产行业的各项业务的管理工作,由于房地产行业税收不断地细化,对于房地产公司来说,如果处理公司业务与税收关系,实际上对于一个房地产公司发展具有极其重要的意义。同样的对于政府机构来说,帮助地产公司更好地发展,能够加大促进经济发展,因此政府也有义务帮助公司进行合理的税收说明和筹划,因此通过合理的纳税筹划来帮助地产公司规避风险,降低税负,最终达到经济效益和社会效益最大化具有极其重要的意义。     

从博弈论角度分析我国证券市场违规现象

我国证券市场的违规现象屡禁不止,本文从博弈论的角度对一现象进行分析和解释,并尝试在实战占应用所建立的模型为监管者进行规制提供参考。     

房地产开发企业土地增值税与所得税税前扣除比较分析

房地产开发企业经营增值收益部分涉及的税种主要有土地增值税和企业所得税,本文对房地产企业所涉及的哪以收益增值为课税目的的土地增值税和所得税税前扣除项目的异同进行了比较分析,一方面可以在实务操作时注意避免进入税种误区,另一方面探讨两种税法税前扣除趋同的可能性.     

土地管理与房地产开发经济的内在联系

在30多年里,我国通过改革开放加速了经济改革的步伐,大量企业在进行投资时,都会从事房地产开发,包括:企业建造厂房自己使用,以及企业建造厂房或住宅,出售给他人使用。房地产开发包含了土地取得、设计、施工和营运等多方面领域,是所有跨国活动中,最需要直接面对当地环境的一种产业。在这30多年间,我国的土地政策环境持续在改变,那企业如何在如此变化的环境中,成功从事房地产开发,回答这一问题能够指引未来房地产经济的发展。     

房地产开发企业土地增值税税收筹划研究

随着我国市场经济的不断发展,再加上国家的一系列宏观调控政策,房地产行业在市场竞争中表现得越来越激烈.在这样的大背景下,将企业的运营成本加以控制,已成为了提高企业收益和效益的重要手段之一,同时由于营销政策的出台,房地产行业的土地增值税清算受到了直接影响.房地产开发企业要想在激烈的市场竞争中不被打败,就必须主动地开展土地增值税筹划工作,探寻能够合理降低税务负担的有效途径.     

房地产开发企业土地增值税的税务筹划

企业税务筹划是企业纳税人在遵守国家法律、法规和政策的前提下,通过研究税法,在合法的前提下,对自身的经营、投资、理财等活动进行事先筹划和安排,以期尽可能减少纳税成本,谋求最大的税收利益的一种经济行为。对房地产企业来说,进行有效的土地增值税税收筹划,减轻纳税负担,相应增加企业的盈利,是当前及今后企业发展中的重要课题。     

Real estate markets and the macroeconomy: A dynamic coherence framework

This paper analyzes the dynamic interactions between real estate markets, in the US and the UK and their macroeconomic environments. We apply a new approach based on a dynamic coherence function (DCF) to study these interactions bringing together different real estate markets (the securitized market, the commercial market and the residential market). The results suggest that there is a common trend that drives the different real estate markets in the UK and the US, particularly in the long run, since they have a similar shape of the DCF. We also find that, in the US, wealth and housing expenditure channels are very conductive during real estate crises. However, in the UK, only the wealth effect is significant as a transmission channel during real estate market downturns. In addition, real estate markets in the UK and the US react differently to institutional shocks. This brings some insights on the conduct of monetary policy in order to avoid disturbances in real estate markets.     

Real estate price and heterogeneous investment behavior in China

We study the dynamic link between real estate prices and firms' investment behaviors in China using a new Keynesian dynamic stochastic general equilibrium model. The model features heterogeneous production sectors in which private firms face discriminatory borrowing constraints while state-owned firms are not. Fitted to China's quarterly data from 2005Q3 to 2014Q4, the quantitative general equilibrium model enables us to identify the driving forces behind and the macroeconomic variables interacting with land price. It confirms the existence of the “collateral channel” in the private sector without bearing the potential endogeneity problems in empirical studies. More importantly, we identify a “crowding out” channel between private and state-owned firms caused by discriminatory financial constraints. The “crowding out” channel implies a negative relationship between real estate prices and the investment of state-owned firms, which has been documented in empirical research but short of explanation so far.     

Real estate investment: Market volatility and optimal holding period under risk aversion

This paper deals with real estate portfolio optimization when investors are risk averse. In this framework, we examine an important decision making problem, namely the determination of the optimal time to sell a diversified real estate portfolio. The optimization problem corresponds to the maximization of a concave utility function defined on both the free cash flows and the terminal value of the portfolio. We determine several types of optimal times to sell and analyze their properties. We extend previous results, established for the quasi linear utility case, where investors are risk neutral. We consider four cases. In the first one, the investor knows the probability distribution of the real estate index. In the second one, the investor is perfectly informed about the real estate market dynamics. In the third case, the investor uses an intertemporal optimization approach which looks like an American option problem. Finally, the buy-and-hold strategy is considered. For these four cases, we analyze in particular how the solutions depend on the market volatility and we compare them with those of the quasi linear case. We show that the introduction of risk aversion allows to better account for the real estate market volatility. We also introduce the notion of compensating variation to better measure the impacts of both the risk aversion and the volatility.     

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。     

关于建立国有土地收益基金的构想

建立国有土地收益基金,既可满足土地收购储备的巨额资金需求,又可抑制地方政府过度出让土地的短期行为.     

论房地产开发与管理课程的建设

在分析房地产开发与管理课程的特点的基础上,提出房地产开发与管理核心课程建设的思路和措施。     

新时期下房地产企业如何开展土地增值税税收筹划工作

新时期下,我国税收制度进行了改革,这对于房地产企业而言,如何配合国家的税收改革政策去进行土地增值税税收筹划工作,关系到房地产企业降低税收负担,避免偷税、漏税等不良行为的发生,现已成为房地产企业高度重视的内容。基于此,本文对此进行相关研究,指出其重要性所在,并总结当前税收筹划过程中的问题,并提出相应的解决方案,为新时期下房地产企业开展土地增值税税收筹划工作提供参考。     

构建和谐房地产市场的路径选择

房地产可用于居住和投机,在过度自由的市场环境下,供给方利用房地产天然的垄断势力进行定价或抬价,以获取高额垄断利润,导致投机盛行。对于垄断行业,不适合完全市场化运作。政府应该重新审视并严格监管房地产市场,构建和谐房地产市场秩序。区别对待真实需求与投机需求,落实并增加经济调控手段,减少不恰当金融支持,降低流动性遏制过度投机,纠正房地产价格,以降低经济风险。