| 基于临界点税率的房地产企业土地增值税筹划研究 |
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| 引用本文： | 王君夫.基于临界点税率的房地产企业土地增值税筹划研究[J].延安教育学院学报,2010,24(4):47-48. |
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| 作者姓名： | 王君夫 |
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| 作者单位： | 延安大学财经学院,陕西,延安,716000 |
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| 摘 要： | 土地增值税是房地产企业的重要成本,有效筹划土地增值税,合理避税,对于降低房地产企业成本,提高其盈利能力具有十分重要现实意义。在《土地增值税暂行条例》相关条款内容的基础上,结合案例分析,主要探讨通过改变房屋销售价格和提高可扣除项目金额进行税收筹划的方法。
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| 关 键 词： | 房地产企业 临界点 土地增值税 筹划 |
Research on Real Estate Enterprises' Land Value-added Tax Planning Based on Critical Point of Rate |
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| Wang Junfu.Research on Real Estate Enterprises' Land Value-added Tax Planning Based on Critical Point of Rate[J].Journal of Yanan College of Education,2010,24(4):47-48. |
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| Authors: | Wang Junfu |
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| Institution: | Wang Junfu (Finance ＆ Economics School of Yan＇an University, Yan＇an Shaanxi 716000) |
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| Abstract: | Land value increment tax is a major cost of the real estate business. Effective planning of land value increment tax and reasonable tax avoidance is of great practical significance for real estate companies to lower costs and improve its profitability. On the basis of the relevant terms of Provisional Regulations on Land Appreciation Tax and the case studies, the article focuses on changes in housing selling price and increase the amount of deductible items for tax planning methods. |
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| Keywords: | real estate business critical point land value-added tax planning |
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