摘要纳税筹划是缴税人依据所涉及的税收环境，在我国法令准许的领域内，对公司的经管事项或涉税事项施行事前策划，设法避免税务风险，节制降低税收负担，从而完成让缴税人财政权益无穷大的一连串行动。伴同社会主义市场经济体制持续的完备和成长，房地产公司渐次趋向成熟，成为拥有巨大进步潜力的重要行业。与此同时，高额房价、住房困难等伴随发生的民生问题也备受关注，而房地产公司作为房地产业的重要角色更成为了社会公众着眼的焦点。土地增值税又是房地产公司所交纳的最重要的税收种类的一种，对其收益有着至关重要的作用，所以对土地增值税的筹划是房地产公司增强竞争力的重要手段。怎样实行行之有效的纳税筹划，也会直接关系到房地产公司利润的实现。借鉴国内外纳税筹划的先进原理，从土地增值税纳税筹划的角度入手，根据青达公司的实际情况，站在缴税人角度，探讨具体房地产公司如何合理合法运用税法优厚细则实行纳税筹划。起首为引言，重要大环境和作用、探索的目标物及手段、论文的框架和布局等；其次是有关原理综述，主要说明纳税筹划及土地增值税纳税筹划的含义、基础原理和方式；再次介绍青达公司的基础景况，并对公司纳税筹划的环境加以分析。关键词：房地产企业；土地增值税；纳税筹划AbstractTaxplanningisataxbasedonpeopleinvolvedinthetaxenvironment,theActpermittedwithinourfield,thecompany'stax-relatedeconomicissuesormattersofplanninginadvance,trytoavoidtaxrisks,controlreducethetaxburden,therebycompletingthetaxsothatpeoplefinancialinterestinfiniteseriesofactions.Withthesocialistmarketeconomicsystemofcompleteandsustainedgrowth,realestatedevelopmententerprisesgraduallymaturing,hasahugepotentialforprogresshasbecomeanimportantindustry.Livelihoodissuesatthesametime,highprices,housingdifficultiesarealsoassociatedwiththeoccurrenceofconcern,andrealestatedevelopmententerprisesasanimportantroleintherealestateindustryhasbecomethefocusofthepubliceye.LATisthemostimportantkindofataxpaidbyrealestatedevelopmententerprises,theirincomehasacrucialrole,sothelandtaxplanningisanimportantmeansofrealestatedevelopmententerprisestoenhancecompetitiveness.Howtoimplementeffectivetaxplanning,willbedirectlyrelatedtotherealestatedevelopmententerprisesrealizedprofits.Inthispaper,welearnfromtheadvancedtheoryoftaxplanning,landvalue-addedtaxplanningfromthestartpointofview,accordingtotheactualsituationofgreenrealestatedevelopmentcompanies,peoplestandingtaxpointofview,toexplorespecificrealestatedevelopmententerprisestouselegitimatefavorabletaxrulesimplementedTaxPlanning.Firstistheintroduction,importanttopicsincludingtheenvironmentandtheroleofthisTitle,explorationtargetsandmeanspaperframeandlayout;followedbyareviewrelatedprinciple,introducestaxplanningandlandvalue-addedtaxplanningcontent,thebasicprinciplesandmethods;re-introducethebasicsituationofYouthofthecompany,andthecompany'staxplanningenvironmenttobeanalyzed;andthendiscussesthereasonsforYouthofthecompanyretainedlandvaluetaxplanningandtheresultingproblems.KeyWords:RealestatecompanyLandappreciationTaxplanning目录摘要IAbstractII一、绪论5（一）研究背景5（二）研究目的及意义61.研究目的......................................................................................................................62.研究意义......................................................................................................................6（三）国内外文献综述61.国外文献综述..............................................................................................................62.国内文献综述........................................................
