房地产企业土地增值税筹划

论文总字数：20010字

摘 要

当前，房地产企业正面临激烈的市场竞争，而土地增值税由于其税率高、税负重的特点，企业要想扩大市场竞争力，获取更高利润，土地增值税筹划是必要举措。而于土地增值税筹划而言，主要筹划方向是土地增值税税额规模的大小，而关键影响因素主要是扣除项目金额与房地产销售价格的规模。因此，面对市场的严峻竞争，政府的宏观调控，X房地产开发企业作为一家传统的地产开发企业，其关键就是是要把握这两关键个因素进行税收筹划。

从房地产企业中土地增值税筹划之重要性为角度，以X企业A项目为例，根据政策要求和企业实际，制定合理的税收筹划措施，来为企业减轻税负。本文由由部分组成：第一章为绪论，旨在介绍文章之写作背景和研究意义；第二章为税收筹划相关理论；第三、四、五章为主干，研究了房地产行业概况、土地增值税筹划方法以及案例分析，通过理论解释和案例分析，探究了土地增值税的筹划策略，旨在能有效地筹划我国房地产企业的税负，使企业发展符合国民经济定位，从而达到减轻税收负担和提供企业利润目的，实现企业价值最大化。最后为研究结论与展望，得出，房地产企业土地增值税筹划势在必行的结论，企业应当因地制宜最佳筹划方案；只有公司不断概括提炼税收的基本要点，不断发展创新，财务人员不断提高己的专业素养，用理论知识和实际操作帮助企业实现价值，才能真正意义上取得税务筹划的成果将理论运用于实务。

关键词：土地增值税；税收筹划；房地产企业

Land Appreciation Tax Planning for the Real Estate

Abstract

Land value-added tax is one of the main taxes paid by real estate development enterprises. Real estate enterprises face fierce market competition. From the perspective of the enterprises themselves, planning for land value-added tax is the primary consideration to improve their own value. Due to its high tax rate and heavy tax burden, land value-added tax planning is a necessary measure for enterprises to expand market competitiveness and obtain higher profits. As for land value-added tax planning, the main planning direction is the size of the land value-added tax amount, and the key influencing factors are mainly the size of the deductible items and the real estate sales price. Therefore, in the face of severe market competition and government macro-control, X real estate development enterprise as a traditional real estate development enterprise, the key is to grasp these two key factors for reasonable tax planning.

From the perspective of the importance of land value-added tax planning in real estate enterprises, taking A project of X enterprise as an example, according to the policy requirements and the actual situation of the enterprise, reasonable tax planning measures are formulated to reduce the tax burden for the enterprise. This paper consists of three parts: The first chapter is the introduction, which aims to introduce the writing background and research significance of this paper; The second chapter is related theories of tax planning; Third, four, chapter five mainly dry, studies the real estate industry situation, land value-added tax planning method and case analysis, through the theoretical explanation and case analysis, explores the land value-added tax planning strategy, aimed at the real estate enterprise tax planning effectively, make the enterprise development conforms to the positioning of the national economy, so as to reduce the tax burden and providing corporate profits, Maximize enterprise value. Finally, for the conclusion and prospect of the study, it is concluded that the planning of land value-added tax for real estate enterprises is imperative, and enterprises should take measures according to local conditions to plan the best plan; Only when the company constantly summarizes and refines the basic points of taxation, constantly develops and innovates, and the financial personnel constantly improve their professional quality, help the enterprise realize value with theoretical knowledge and practical operation, can the results of tax planning be achieved in a real sense and the theory be applied to practice.

Keywords: Land appreciation tax; Tax planning; Real estate enterprises

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.2.1 研究目的 1

1.2.2 研究意义 1

1.3 研究内容及方法 2

1.3.1 研究内容 2

1.3.2 研究方法 2

1.4 论文框架 2

第二章 土地增值税税收筹划相关理论 2

2.1 税收筹划概说 2

2.1.1 税收筹划的含义 2

2.1.2 税收筹划的特征 2

2.2 我国土地增值税税制现状 2

2.2.1 我国土地增值税的基本制度规定 2

2.2.2 我国土地增值税的特征 4

2.3文献综述 5

2.3.1 税收筹划的研究综述 5

2.3.1 土地增值税的研究综述 5

第三章 房地产企业概况 7

3.1 房地产行业经营特征 7

3.2 房地产企业土地增值税筹划的必要性 7

第四章 土地增值税筹划策略与方法 9

4.1 筹划策略 9

4.1.1 利用税收优惠进行筹划 9

4.1.2 利用清算时点进行筹划 9

4.1.4 利用计税依据进行筹划 9

4.2 筹划方法 9

4.2.1 利息扣除法 9

4.2.2 临界点定价法 10

4.2.3 销售价格分离法 10

4.2.4 合理转移开发费 11

第五章 房地产企业土地增值税筹划案例分析——以X企业A项目为例 12

5.1 X企业A项目基本情况 12

5.2 X企业土地增值税筹划设计 12

5.2.1 利用利息扣除法筹划 12

5.3.2 设立装修子公司 13

5.4 筹划方法对比分析 14

研究结论与展望 15

结论 15

展望 15

参考文献 16

致 谢 17

第一章 绪 论

1.1 研究背景

根据国家统计局公布的数据信息，2020年1至12月，全国房地产开发投资和销售额情况的数据显示：全国房地产企业建筑面积为92.68亿平方米，房地产开发投资14.14万亿元，商品房销售面积为17.61亿平方米，土地购置房地产面积为2.55亿平方米，所公示的各项指标均以不同速度增长，房地产行业的行情呈现稳步回暖趋势。^[1]2020年，全国土地增值税收入达到6468亿元，是2010年1276亿元的6倍，税收与房地产业之间形成了相互促进，密不可分的格局。

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