、房地产开发企业土地增值税筹划及风险防范摘要上世纪九十年代开始，我国房地产行业开始呈迅猛发展姿态，迅速成长为国民经济的支柱产业，房地产行业拉动国民经济的增长，国民经济的增长也反过来对房地产企业的资金状况产生影响。房地产行业一方面不仅能加快消费结构优化、改善人民生活水平，另一方面还能稳定金融业促进金融业发展。在当今市场环境中，随着国家对个人购买商品房实施限购令政策后，房地产企业与企业之间的竞争越来越激烈，如何减轻企业税负，提高企业在宏观环境下的自主竞争力，并且有效避免税收筹划带来的风险，已经成为企业管理的焦点问题。本文通过分析土地增值税税收政策，针对其中减免税的规定及相关扣除标准，提出了几点适用于房地产开发企业的税收筹划方案，并将其运用到华商房地产开发公司中，对该公司的一个项目做出具体筹划，分析比对筹划带来的利益。以及将房地产开发公司筹划过程中会出现的风险因素进行列举，并阐述应对的相关措施。关键词：土地增值税，税收筹划，风险，措施Landvalueincrementtaxplanningandriskpreventionofrealestatedevelopmententerprises--HuaShangRealEstateCompanyasanExampleABSTRACTBeginningofthelastcenturyin90s,China'srealestateindustryhasbeguntoshowarapiddevelopmentattitude,hasgrownintoapillarindustryofthenationaleconomy,Realestateindustrystimulatingthegrowthofthenationaleconomy,Thegrowthofthenationaleconomyinturnaffectstherealestatebusinessfunds.Realestateindustryontheonehandcannotonlyacceleratetheconsumptionstructureoptimization,improvethepeople'slivingstandards,ontheotherhandcanalsostabilizethefinancialsectortopromotethedevelopmentoffinancialindustry.Intoday'smarketenvironment,withthenationalimplementationofthepurchaseofcommercialhousingpurchaserestrictionpolicyonindividuals,competitionbetweenrealestateenterprisesandenterprisesincreasinglyfierce,howtoreducethecorporatetaxburden,improveenterprisecompetitivenessinthemacroenvironment,andeffectivelyavoidtheriskoftaxplanning,thecoreissuehasbeenincludedintheenterprisemanagement.Inthispaper,throughtheanalysisoftheVATtaxpolicyforland,taxreliefandrelatedprovisionsofthestandarddeduction,andputsforwardsomeapplicabletotherealestatedevelopmententerprisetaxplanning,andapplyittotheChineserealestatedevelopmentcompany,tomakespecificplanningforaprojectofthecompany,analysisofthebenefitsofplanning.Aswellastherealestatedevelopmentcompanyintheprocessofplanningmaybelistedintheriskfactors,toeliminatetheriskoftherelevantmeasures.KEYWORDS：Landvalueaddedtax，Taxplanning;risk，Measures目录1土地增值税筹划相关理论............................................11.1前言................................................................................................................11.2土地增值税筹划理论....................................................................................22土地增值税筹划现状................................................32.1土地增值税税负............................................................................................32.2税收筹划方法................................................................................................42.2.1分散收入法..............................................................................................42.2.2增加扣除项目金额法...........................................................................42.2.3税率临界点法.......................................................................................52.2.4清算时点的选择...................................................................................53...
