房地产项目分阶段纳税筹划初探

Exploration on Sub-phase Tax Planning for Real Estate Projects

在国家对房地产实行宏观调控的背景下,我国房地产企业面临着来自各方面的压力,加之其在开发及经营过程投入资金多、建设及销售周期长、涉税标的金额大、涉及税种多、范围广等特点,使房地产业成为税收负担较重的行业。房地产行业的一般项目通常分为前期准备阶段、开发建设阶段、销售或保有阶段,本文将分别针对房地产项目的这几个阶段进行纳税筹划的初探。

In the context of implementing macro-control to real estate,China＇s real estate companies are facing pressure from all sides,together with its features in development and operation,such as more funds and long period of construction and sales,business funding,cycle length,the large amount of tax-related subject matter,involving many taxes,wide range,which makes the real estate become industry with more heavier tax burden.The general project of the real estate industry is usually divided into the preparation stage,the development and construction phase,sale or retention phase,this paper explores tax planning in view of these stages of the real estate project.