| 关于房地产合作开发的涉税业务探讨 |
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| 引用本文： | 吴彬,张甫军.关于房地产合作开发的涉税业务探讨[J].特区经济,2012(4):296-298. |
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| 作者姓名： | 吴彬 张甫军 |
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| 作者单位： | 暨南大学经济学院 |
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| 摘 要： | 房地产合作开发作为当前房地产开发的主流模式之一,涉及多方利益主体,合作方式具有多样性和复杂性,因而涉及的征税情形也不尽相同。本文主要从房地产合作开发模式切入,简要分析了房地产合作开发中常见模式的涉税情形,以便准确纳税和进行税收筹划。
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| 关 键 词： | 涉税业务 合作开发 合同实质 项目公司 |
Probing into real estate industry development and cooperation’s tax related business |
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| Wu Bin Zhang Fu Jun.Probing into real estate industry development and cooperation’s tax related business[J].Special Zone Economy,2012(4):296-298. |
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| Authors: | Wu Bin Zhang Fu Jun |
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| Institution: | Wu Bin Zhang Fu Jun |
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| Abstract: | Real estate cooperative development asone of the mainstream development models,involves many interest subjects and the ways of cooperation features various and complicated.Therefore,tax related businesses are different.This paper enters mainly from the ways of cooperative development and analyses the tax situation related,so that tax planning could be made precisely before taxpaying. |
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| Keywords: | Tax related business Cooperative development Contract essence Project Company |
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