摘要
通过对我国房地产行业发展现状进行分析,结合国内房地产税务筹划研究现状,提出了土地增值税税务筹划的理论与方法,以期达到降低企业税负,实现企业的最佳盈利能力的目的。
Through the analysis on current development situation of China＇ s real estate industry, combining with the research status of domestic real estate tax planning, put forward the theory and method of land value added tax planning, in order to reduce the enterprises tax burden, real- ized the best profitability of enterprises.
出处
《山西建筑》
2014年第13期257-258,共2页
Shanxi Architecture
关键词
房地产行业
土地增值税
税收筹划
real estate industry, land value-added tax, tax planning
