会计学专业 房地产投资与土地增值税政策分析

I房地产投资与土地增值税政策分析摘 要自 1998 年特别是 2003 年以来，房地产规模以“肉眼可见”的速度快速增长，房地产市场发展迅速，也产生了各种各样的不平衡不充分发展的问题。因此企业在获取经济利益的同时，也要承担相应的纳税义务，房地产企业的税负严重影响了企业的经济效益，对于房地产企业，怎样减轻税负，加强土地增值税清算。因此，房地产企业需要从自身实际情况出发，合理运用相关经济政策，加强增值税清算，减少不必要税额支出。近年来，我国的税收政策出现了较大的调整，本文对于房地产企业落实《关于房地产企业土地增值税清算管理办法》如何进行土地增值税筹划及如何面对清算过程中出现的挑战进行分析，从企业纳税筹划角度和企业纳税管理角度对房地产企业加强土地增值税清算提出了一些建议,主要是利用建造普通标准住宅的税收优惠政策,合理增加扣除项目金额,聘用专业人全面准确掌握土地增值税相关税收政策,积极防范税务风险。最终提高房地产企业的经济利益和社会利益具有重要现实意义。关键词：房地产企业；土地增值税；清算；物业税； IIAnalysis on Read Estate Investment and value-added tax policyAbstractSince 1998, especially since 2003, the scale of real estate has been growing at a visible speed, and the real estate market has been developing rapidly. The tax burden of real estate enterprises has seriously affected the economic benefits of enterprises. For Real Estate Enterprises, how to reduce the tax burden and strengthen the value-added tax liquidation. Therefore, real estate enterprises need to proceed from their own actual situation, rational use of relevant economic policies, strengthen value-added tax liquidation, reduce unnecessary tax expenditure. In recent years, China's tax policy has undergone major adjustments, in this paper, we analyze how the real estate enterprises implement the "measures for the value-added tax of real estate enterprises" , how to plan the value-added tax and how to face the challenges in the liquidation process, from the perspective of enterp...