在我国税制下,不动产转让涉及的税种较多,主要涉及营业税金及附加、土地增值税、企业所得税、印花税及契税,税负也较重,尤其是土地增值税采用的是超率累进,随着增值率的增长适用税率也不断提高,而不同程度的增值又正是不动产区别于其他财产的重要特征之一。因此,不动产转让过程中的税收筹划越来越受到纳税人的关注。一、案例简介 Under the tax system in our country, there are more taxes involved in the real estate transfer, mainly involving business taxes and surcharges, land value increment tax, enterprise income tax, stamp duty and deed tax, and heavy tax burden. In particular, the land value increment tax The growth rate of value-added tax rates are also rising, and varying degrees of value-added is another important feature of real estate from other properties. Therefore, tax planning in the process of real estate transfer has drawn more and more attention from taxpayers. First, the case introduction