浅谈房地产项目土地增值税的纳税筹划

Discussion on the Tax Planning for Land Value-Added Tax of Real Estate Projects

对于房地产行业来讲,在近年来的发展中,国家出台了相关宏观政策,对该行业进行了调整,所以房地产企业的发展受到了一定程度的影响,许多企业在发展过程中由过去的粗放式管理模式向精细化管理模式转变。房地产企业在盈利的过程中,需要向政府及相关土地部门缴纳土地增值税,这对于企业自身的盈利能力以及现金流会产生较大的影响,所以房地产企业针对土地增值税进行纳税筹划具有非常重要的意义。论文以土地增值税纳税筹划的积极意义为出发点,论述了纳税筹划工作的原则及方法。

For the real estate industry,in the development of recent years,the state has issued relevant macro policies to adjust this industry,so the development of real estate enterprises has been affected to a certain extent,many enterprises have changed from the crude management mode in the past to the fine management mode in the development process.In the process of making profits,real estate enterprises need to pay land value-added tax to the government and relevant land departments,which will have a great impact on their own profitability and cash flow.Therefore,it is of great significance for real estate enterprises to carry out tax planning for land value-added tax.The paper discusses the principles and methods of tax planning work,taking the positive significance of tax planning for land value-added tax as the starting point.