摘要
目前,我国房地产税制设计的不合理以及政府收费繁杂,使房地产企业税费负担过重,进而使得房价居高不下。房地产企业可以在合法的前提下进行合理的筹划,降低税收成本。本文探讨的是房地产企业所涉及的营业税和土地增值税的筹划方法。
At present,tax design of real estate is unreasonable.And Chinese government charges diverse fees to real estate.Therefore,tax and fees burden on real estate enterprises is very heavy.And further,high prices of real estate could not descend.Real estate enterprises can plan taxation under legal condition to reduce tax cost.This paper discusses planning methods of business tax and increment tax on land value,which real estate enterprises involve.
出处
《特区经济》
北大核心
2011年第3期301-302,共2页
Special Zone Economy
关键词
房地产
营业税
土地增值税
税收筹划
real estate
business tax
increment tax on land value
tax planning
