| 房产税的筹划及其会计核算 |
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| 引用本文： | 张小庆.房产税的筹划及其会计核算[J].商丘职业技术学院学报,2004,3(4):22-23. |
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| 作者姓名： | 张小庆 |
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| 作者单位： | 浙江省工艺品进出口有限公司,浙江,杭州,310006 |
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| 摘 要： | 税收筹划，是指纳税人为充分享受税收权利、优化税收成本、回避涉税风险而进行的筹划活动和选择行为，客观上具有谋求合法的“实现税收最晚、承担税负最轻、适用税基最窄、享受税权最多、惩戒风险最小、税收成本最佳”目的。税收筹划的出现是税收进步的象征，是经济发展到一定阶段的必然现象，也是现代企业必修的功课。房产税是以房屋为征税对象，按房屋的计税余值或租金收入，向产权所有人征收的一种财产税。由于计税的依据不同，相应税率相差很大，因此，应当从加强会计核算的角度出发做好房产税的筹划。
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| 关 键 词： | 房产税 税收筹划 会计核算 企业管理 土地价值 |
| 文章编号： | 1671-8127(2004)04-0022-02 |
| 修稿时间： | 2004年3月11日 |
The designing of the real estate tax and its accountancy check |
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| Zhang Xiao-qing.The designing of the real estate tax and its accountancy check[J].Journal of Shangqiu Vocational and Technical College,2004,3(4):22-23. |
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| Authors: | Zhang Xiao-qing |
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| Institution: | Zhejiang Arts and crafts Import and Export LTD.Co.Zhejiang Hangzhou 310006 |
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| Abstract: | Tax desiging refers to the designing and choosing behaviors conducted by taxpayers for the sake of fully enjoying the tax rights,optimizing the tax costs and obviating the tax risks. It is aimed at the last taxpayers' undertaking the least tax, paying fewer taxes while enjoying the most tax rights, taking the least reprimanding risks and reducing the possible tax costs. The emergence of tax designing is a symbol of tax progress and an inevitable phenomenon of economic development for modern enterprises to make sense. The real estate tax is a kind of property tax with houses as its objects,based on houses' tax surplus value and obtained from the holders of property right.Owing to different ways of tax calculation, the tax rates are different accordingly. As a result,the designing of the real estate tax should be got well from the prespective of strngthening the accountancy check. |
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| Keywords: | The real estate tax Tax designing The accountancy check |
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