摘要
房地产行业具有开发时间长、资金回收慢的特点,利用科学、合法的手段进行税收筹划,减轻房地产企业的税收压力,可以较大程度地提升房地产企业的资金效益,促进房地产行业长期良性地发展。本文拟就土地增值税政策对房地产企业税收的重要影响进行剖析,并在此基础上,就目前的房地产行业如何进行税收筹划给出了相关意见,以便更好地促进房地产企业税收难题的解决,进而增强房地产企业的资金效益,并最终提升房地产企业的发展质量。
The real estate industry has the characteristics of long development time and slow capital recovery.Using scientific and legal means to carry out tax planning and reduce the tax pressure of real estate enterprises can greatly improve the capital efficiency of real estate enterprises and promote the long-term benign development of the real estate industry.This paper intends to analyze the important impact of land value-added tax policy on real estate enterprise taxation,and on this basis,gives relevant opinions on how the current real estate industry conducts tax planning,in order to better promote the settlement of real estate enterprises’tax problems.In turn,it will enhance the capital efficiency of real estate enterprises and ultimately improve the development quality of real estate enterprises.
作者
刘东辉
LIU Dong-hui(Xi'an FanYi University,Xi'an 710105,China)
出处
《价值工程》
2019年第33期22-23,共2页
Value Engineering
基金
《中级财务会计》课程教学团队(项目编号：T1807)
关键词
房地产企业
土地增值税
筹划
real estate enterprise
land value-added tax
planning
作者简介
刘东辉(1979-),女,黑龙江大庆人,讲师,研究方向为财务管理。
