房地产项目土地增值税筹划研究

Research on Land Value-Added Tax Planning of Real Estate Projects

房地产项目涉税环节多、涉及税种复杂,预缴和清算模式带来的税务风险也比较大。在所有税费中,土地增值税因计缴清算的复杂成了房地产项目税务风险管理和税费筹划的核心。如何在准确合规计缴土地增值税的基础上做好纳税筹划工作,合理减轻企业税负,是研究的重点。

Real estate projects involve many tax links and complex types of taxes,and the tax risks brought by the prepayment and liquidation mode are also relatively large.Among all taxes,land value-added tax has become the core of tax risk management and tax planning for real estate projects because of the complexity of accounting and liquidation.How to do a good job of tax planning and reasonably reduce the tax burden of enterprises on the basis of accurate planning and payment of land value-added tax is the focus of the research.