房地产企业税收策划法律问题研究——以营改增制度变迁为观察重点

Research on Legal Issues of Real Estate Enterprise Tax Planning: Taking Changes in the System of Business Tax Replaced by Value-added Tax as the Focus of Observation

多年来,房地产业已经成为我国支柱产业。现行税制下,房地产企业税负重于其他企业。税收策划是每个房地产企业减轻税负的内在需求。税收策划是合法的,但税收策划方案在税企之间也容易产生争议。税收策划中应充分利用房地产企业税收法律制度特点,重点关注房地产企业改征增值税后发生的变化,以及对土地增值税、企业所得税等税种产生的巨大影响。在确保税收策划方案合法性的基础上,根据税收政策的变化适时调整,确保落实中能顺利实施,防范税收策划方案实施中的法律风险。

Over the years,the real estate industry has become a pillar industry in China. Under the current tax system,the tax burden of real estate enterprises are heavier than other enterprises.Tax planning is the internal demand of each real estate enterprise to reduce tax burden.Tax planning is legal,but tax planning schemes are also prone to disputes between tax and companies. Tax planning makes full use of the characteristics of real estate enterprises’ taxation legal system,focusing on the changes that occur after real estate enterprises change business into value-added tax,as well as the huge impact on land value-added tax,corporate income tax and other taxes.On the basis of ensuring the legality of the tax planning scheme,timely adjustments should be made according to changes in taxation policies to ensure that the implementation is smooth and to prevent legal risks in the implementation of tax planning scheme.