房地产企业土地增值税筹划研究.doc

- .. - -可修编. 摘要 税务筹划是纳税人运用合法的手段，对其涉税活动进展科学、合理的事先筹划和安排，尽可能的降低税收本钱，以实现自身价值最大化的一种财务管理活动。税务筹划是企业理财学重要的组成局部，越来越受到企业的重视。 房地产行业已经成为我国国民经济的支柱产业之一，近年来成为社会关注的焦点和舆论的热点，目前紧锣密鼓的出台了一系列规房地产企业及抑制房价过热的政策，彰显了打击房地产泡沫的决心，从房地产企业的角度进展税务筹划研究对和企业都有重要的意义。土地增值税作为房地产企业所缴纳的税费中占据比例相对较大的税种之一，对企业的财务状况有较大的影响，因此选择房地产企业土地增值税筹划作为主题进展研究，目的在于期望这些研究能帮助房地产企业度过眼前的调控寒冬。 本文从房地产企业土地增值税筹划的根本理论入手，概述了土地增值税的定义，房地产企业土地增值税筹划的技术手段和目标，结合房地产行业土地增值税清算的实际情况，从五个方面分析了房地产企业土地增值税筹划的动因，从合理定价法，收入分散法，股权转让筹划法等角度，提出了房地产企业土地增值税筹划的方法。针对房地产企业土地增值税筹划过程中可能存在的风险，提出了相应风险的防措施。通过本文的研究有助于完善房地产企业土地增值税筹划的过程和质量。 关键词：房地产企业；土地增值税；税务筹划 Abstract Tax planning is a financial management method to realize value maximization, which the taxpayer utilizes as the legitimate method, to plan and arrange the scientific and reasonable of the tax activity, as far as possible to reduce the tax cost. The tax planning takes the important constituent as the financial administration of the enterprise, will be more and more valued by enterprises. The real estate industry which has been one of the pillar industries of national economy has became the focus which the society and the public pay attention to in the recent years. Currently our country formulates the policy aggressively to standard the real estate enterprises and suppresses the price of house excessively, highlighting the determination of the country against the real estate bubble, conducting tax planning research on the facet of the real estate enterprise has the vital significance to the country and the enterprise. The land value increment tax occupies a relatively large proportion of taxes paid by real estate enterprises, having a greater impact on the financial position, Therefore I choose land value increment tax planning of the real estate enterprises as a theme to study, aiming to hope that these studies would help the real estate business get through the front of the regulation of winter. This paper b