論房地產企業土地增殖稅的納稅籌劃
摘 要: 土地增值稅是對轉讓國有土地使用權、地上建築物及其附着物並取得收入的單位和個人，就其轉讓房地產所取得的增值額徵收的1種稅。文章對土地增值稅作了簡要介評，闡述了土地增值稅的基本概念、含義、計算方法等，繼而分析房地產開發行業土地增值稅的`特殊性，並根據土地增值稅的稅率特點及有關優惠政策，結合1系列具體案例，提出了房地產開發企業土地增值稅籌劃的主要內容和措施，包括控制增值額法、收入分解籌劃法、均衡申報各種房地產業務價格法、將房地產銷售業務轉換爲代建房業務法、利用土地增值稅的稅率特點和優惠政策籌劃法等，全方位、綜合地使企業適用較低稅率納稅或享受免稅待遇。
關鍵詞:土地增值稅；增值額；扣除項目金額；納稅籌劃
Prepare in terms of the paying taxes of
enterprises land value-added tax of the real estate
Abstract：The value-added tax of land is to transferring the state-run land usufruct, building, deposit and units and individuals that obtain income on the ground, it transfers appreciation a kind of tax that volume impose real estate obtain. The article makes a brief introduction to land value-added tax, explain its basic conception, meaning, computing technology of value-added tax, etc. Then it analyzes the particularity of the land value-added tax of trade of development of real estate. According to the tax rate characteristic of the value-added tax of land and relevant preferential policies, the author combined a series of concrete cases, put forward the main content and measures of preparing the land value-added tax of investment enterprise of the real estate, including controlling the appreciation volume law, the income decomposes the law of preparing. Declaring various real estate business price laws proportionally, changing real estate selling operation into building room directly for customers, utilizing land tax rate characteristic and preferential policy of value-added tax prepare law, etc. In order to omni-directional make enterprises applicable for lower tax rate or enjoy the duty-free treatment synthesizing.
Key words：Value-added tax of land; Appreciation volume; Deduct the amount of money of the project; Pay taxes and prepare
