目录1引言.............................................................................................................................42企业土地增值税计算、缴纳.....................................................................................72.1土地增值税计算缴纳的理论依据.........................................................................72.2企业土地增值税的计算、缴纳.............................................................................83骏辉企业土地增值税计算、缴纳存在的问题.........................................................94导致问题的原因分析.................................................................................................94.1税务人员的综合素质不高.....................................................................................94.2没有充分利用国家的优惠政策.............................................................................94.3没有建立税收筹划体系.........................................................................................95改进建议...................................................................................................................105.1实施人才战略，培养专业的税务管理人员.......................................................105.2控制增值率...........................................................................................................105.3充分利用国家的税收优惠政策来降低税负.......................................................125.4合理推后企业的纳税申报时间...........................................................................135.5建立税收筹划体系...............................................................................................136结论...........................................................................................................................14参考文献......................................................................................................................14致谢............................................................................................................................16JunfuirealestatecompanylandVATcalculation,payandimprovementideasByAbstract：Currently,duetotherealestateboom,thestateofthemacro-controlofrealestatestrengthening,andtherelatedpolicieshaveissued,forexample,onMay26,2010,thestateadministrationoftaxationissuedthelandontheliquidationvalueaddedtaxnoticeonthe,"newcountriesarticle10"andfromalltherulesaretoincreasethelandvalueaddedtaxmentionedcollectionandmanagementstrength,strictexecution.Therefore,realestateenterprisefundflowpressureincrease,therefore,incomplywiththetaxlawsandtherelatedlawsandregulations,underthepremiseofoptimizationofrealestatevalueaddedtaxtocalculateandpayandimprovement,willbegoodforrealestateenterprisestobemorerationaluseofenterprisefunds,thepromotionenterprisemanagementbenefit.Thispapermainlyusingliteratureresearchandempiricalresearchmethod,throughthegeneralfairealestatecompanylandVATcalculation,paymentandimproveAngle,inviewofthedevelopmentofrealestatecompanygeneralfailinksandsaleslink,andthenexploretherealestateenterprisehowtolawfulandreasonableutilizationofthepreferentialtaxpoliciesrelatedtocalculateandpaytax.Throughtheanalysisandcomparison,thebestwaytopaytaxesfromenterpriseandimproveenterprisetaxprogram,reasonablyreducetheenterprisetaxburden,therealizationenterprisetaxminimizationandbestprof...
