土地增值税的清算对房地产开发企业的影响及应对措施分析

Analysis of the Impact on Real Estate Enterprise by Liquidating Value-added Tax and Its Countermeasures

研究目的:定量分析土地增值税的清算对房地产开发企业的影响,并提出应对措施。研究方法:本文采用对比分析法,定量分析了土地增值税清算对房地产开发企业的影响和采取应对措施的效果。研究结果:在土地增值税清算情况下,房地产企业的综合税负水平高于土地增值税预征情况下的税负水平,并且项目增值额越大,两种情况下房地产企业的综合税负水平的差别越大。研究结论:针对土地增值税清算对房地产开发企业的利润有较大影响这一情况,可以采取集团内部转移定价和缩短项目周期的方式,从而有利于房地产开发企业将更多的利润留在企业内,合理、合法降低税负水平。

Research purposes： The quantitative analysis is made for the impact on real estate corporation by liquidating value -added tax on land and the countermeasures for it are proposed. Research methods：By adopting contrastive analysis method, the quantitative analyses are made for the impact on real estate corporation by liquidating value -added tax on land and the achievements made by taking the countermeasure. Research results： Under the situation of levying value - added tax on land, the comprehensive tax burden of real estate enterprise is higher than that under the condition of pre - levy. Meanwhile, for a project, the amount of added value is larger, the gap of the comprehensive tax burdens is greater between two situations. Research conclusions ： Aiming at the situation of big impact on Real Estate enterprise by value - added tax on land, we can adopt the internally transferring pricing in enterprise and shortening the periods of the project. They are helpful for the enterprise to reserve more profits and reduce its tax burden reasonably and legally.