摘要
对房地产企业开启涉及的税种包括营业税、土地增值税、所得税等,其中,土地增值税对其的税后利润的影响最大。可在政策允许范围内,采取措施争取免税、合理避税、合法节税。
Tax of the estate enterprise include business tax,land appreciation tax, incom tax and so on. Land appreciation tax has an important role in profit after tax . According to policy, we should take measures to apply for tax free,remarkable tax mitigation, lawful tax saving.
出处
《信阳农业高等专科学校学报》
2009年第2期47-48,共2页
Journal of Xinyang Agricultural College
关键词
土地增值税
纳税筹划
房地产
land appreciation tax
programming of tax
real estate