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随着房地产行业土地成本的逐年提高及国家对房地产行业调控的长期性,房地产行业面临着较大的资金压力,在这种情况下如何降低成本就成为各个房地产企业比较关心的问题,土地增值税是对房地产企业收益影响较大的税种之一,如何进行合理的土地增值税税收筹划,减轻纳税负担,成为房地产企业关注的重要课题之一。本文结合项目土地增值税清算,对土地增值税筹划过程中的几个要点进行分析,主要分为项目前期和后期两部分,项目前期主要指取得土地到项目首期开盘预售前,后期主要指项目开盘预售后到项目售罄完工。
With the increasing cost of land in the real estate industry and the long-term state regulation of the real estate industry, the real estate industry is faced with tremendous financial pressure. How to reduce the cost in such a situation has become a concern for real estate companies. The Land Appreciation Tax It is one of the tax types that have a great influence on the real estate enterprises’ income. How to carry out the reasonable land value increment tax tax planning and reduce the tax burden has become one of the important topics that the real estate enterprises are concerned about. In this paper, the land value-added tax clearing project, the land value-added tax planning process analysis of several points, mainly divided into two parts of the project early and late, the project early mainly refers to the acquisition of land to the project before the opening of pre-sale pre- Project opened pre-sale to the project sold out completed.