房产转让中土地增值税筹划的浅见

Transfer of property in land value increment tax planning improvidence

企业税收筹划是指纳税人根据税法中的相关规定对企业涉税事项进行筹划旨在减轻税负,有利于实现企业财务目标的对策与安排。土地增值税是对转让国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人,就其转让房地产所取得增值额征收的一种税。根据我国现行土地增值税的纳税特点及国家相关法规,结合企业实际,可以采用诸多税收筹划方法达到税收筹划收益。本文以土地增值税为例对房产转让税收筹划进行了分析。

The enterprise tax planning means that taxpayers under the relevant provisions of tax law reduce the tax burden on enterprise tax matters. It is benefi- cial for enterprises to achieve the strategy and planning of enterprise financial target. Land value added tax is to transfer of state - owned land use right, the earth buildings and its attachments and the income unit and individual, the transfer of real estate has made on a kind of tax evasion. According to China＇s current land VAT tax features and relevant national laws and regulations, with enterprise actual, can use many tax planning method to income tax planning. This thesis analyzes real estate transfer enterprises tax planning on the basis of Land Appreciation Tax.