土地增值税的税收筹划

Tax Planning of Land V.A.T

税收筹划是指纳税人在税收法规允许的范围内,通过对经营、投资、理财活动的事先安排和筹划,达到减轻税负,实现税后收益最大化的目的。本文从利息支出扣除、合理定价、有关房产销售中代收费用、不同增值率的房产是否合并等四个方面并结合具体的案例对土地增值税的税收筹划进行了探讨。

Tax planning is to alleviate the tax burden and realize the benefit maximum within the law by arrangement and planning on management,investment and financing in advance.This article deals with the tax planning of Land V.A.T with specific cases through four aspects,such as interest expense deduction,reasonable pricing and etc.