目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言........................................................................................................................11.土地增值税风险分析与防范概述........................................................................31.1 土地增值税概述.........................................................................................31.2 土地增值税风险分析.................................................................................31.3 土地增值税风险分析防范方法.................................................................32.佳兆业地产（沈阳）有限公司土地增值税清算分析........................................52.1 土地增值税清算流程.................................................................................52.2 土地增值税缴款情况构成.........................................................................52.3 土地增值税清算收入情况构成.................................................................62.4 土地增值税清算扣除情况构成.................................................................73 佳兆业地产（沈阳）有限公司土地增值税存在的风险分析............................93.1 房屋定价不合理导致税收增加利润降低的风险.....................................93.2 项目核算方法不合理产生税收增加的风险.............................................93.3 计税扣除方法运用不合理引发扣除减少的风险.....................................93.4 清算与核定征收方式选择不准确导致税收增加的风险.......................104.佳兆业地产（沈阳）有限公司土地增值税风险防范措施..............................114.1 利用税收优惠政策对房地产销售合理定价...........................................114.2 普通住宅和商品房分开核算...................................................................114.3 利用合理方式增加可扣除金额....
