1、 译文： 浅谈房地产开发企业的税收筹划 学生姓名 学 号 院 系 经济与管理学院 专 业 会计 指导教师 完成日期 Of tax planning for real estate enterprises Abstract: Corporate tax planning refers to the taxpayer under the tax laws of therelevant provisions of the Tax matters of the enterprise to reduce the tax burden, help toachieve corporate financial
2、 goals of the measures and arrangements. Therefore, tax planning is different from tax evasion, tax evasion, is a key financial management business activities. This according to the characteristics of the real estate industry, respectively, from real estate project, construction and sales stage shou
3、ld take into account the tax planning, has great practical significance. 1 Introduction Tax is the enterprise Zaisheng Chan operations free of charge to the Government to pay a charge, compulsory and free Xing, business as an independent business Zhu Ti, can, under the premise of the reasonable and
4、legitimate, as Jianshao taxes to bring an 负担 revenue reached a low. Business activities of tax planning as an important event, is certain of the objective conditions exist, and Now it seems at least include government taxes of Shui Ping Hu Tax Law Changes Qingkuanglianglei Yinsu. Tax Planning in a l
5、arge extent is the use of the benefits of accounting policy choice. Chinas tax laws and accounting codes specify the enterprises the extent permitted by law and regulations of their selections accounting policies, offers enterprises a reasonable tax avoidance Kong Jian, stressing a point of view of
6、real estate accounting policies the main form of Tax Planning. First of all taxes according to law is a prerequisite for tax planning, tax planning is based on the existing tax system, if an area is not the actual operating revenue based on existing tax law, but to other factors like income index ba
7、sed on, then to Tax Planning for the actual meaning will be lost, which is tax planning enterprises should pay attention to important issues. Second, the existing tax law as a legal stability, also has some flexibility, so a tax planning should always pay attention to tax law changes. In the system
8、transition has not been completed, more frequent tax adjustment stage, this particular attention, because once the adjustment of tax law, tax planning may disappear or change the basis to plan the result may well be planned with the original expectations of the opposite. Therefore, enterprises shoul
9、d pay attention to policy makers and financial personnel changes in Tax Law and adjust, and adjust accordingly tax planning strategies and programs. Any tax adjustments, the content itself is the basis for the new tax planning. Tax planning by the three operational levels of composition: 1 primary t
10、ax planning: avoiding over-tax business. 2 Intermediate Tax Planning: Optimizing corporate tax strategy. 3 senior tax planning: towards a favorable tax policy. Real tax planning is a rational business continued to mature, and the symbol of a growing awareness of a business tax performance. In the co
11、ntext of tax law, taxpayers are facing a variety of different tax options tax program, taxpayers can be evasive, choose a low tax burden of the programs, business tax planning is a reasonable maximum extent permitted by the tax law reduce the corporate tax burden. 2 empirical fact One should conside
12、r the project in Real Estate Tax Planning Real Estate Tax planning is a matter of overall co-ordination of financial management activities, project phases in the real estate tax planning is most important. A selection of suitable housing means Most enterprises tend to own real estate construction an
13、d sales of real estate, planning in this way less space, if used on behalf of the building, in building, etc. are planning larger space. (1) real estate on behalf of the CCB. This approach means the real estate development business real estate on behalf of customers to charge their clients on behalf
14、 of the construction of income. On the real estate development enterprises, has made some income, but still no transfer of property ownership, its income is labor compensation, the tax base for the business tax, land value-added tax is not a category. Real estate development companies can use this way to reduce the tax burden, but only in the early
