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税收筹划不是偷税漏税而是在合理合法的前提下,减轻企业税收负担,实现企业税后利润最大化。近些年,随着我国房地产市场的蓬勃发展,房屋租赁市场也变得特别活跃,国家开始对房产税的征收和稽查力度加大。本文通过案例,分别从四个房产使用权转让方式,结合模型,分析研究了其优势与局限性,为企业缴纳房产税提供了参考依据。
Tax planning is not tax evasion tax but under the premise of reasonable and legitimate, reduce the tax burden on enterprises to achieve corporate profits after tax maximize. In recent years, with the vigorous development of China’s real estate market, the housing rental market has become particularly active, the state began to increase the collection and inspection of property taxes. In this paper, we analyze the advantages and limitations of four real estate use right transfer modes and the model respectively, and provide reference for enterprises to pay real estate taxes.