目录
4.2忽略了土地增值税计算的关键因素—增值率………………………………….7
4.4没有充分利用税收缴纳的期限优惠…………………………………………………………….8
Jun Hui Real Estate Company Operational Improvement of the Land Value-added
Tax Ideas
By
Liu Yuheng
April,2012
Abstract：Currently, due to the real estate boom, the state of the macro-control of real estate strengthening, and the related policies have issued, for example, on May 26, 2010, the state administration of taxation issued the land on the liquidation value added tax notice on the, “new countries article 10” and from all the rules are to increase the land value added tax mentioned collection and management strength, strict execution. Therefore, real estate enterprise fund flow pressure increase, therefore, in comply with the tax laws and the related laws and regulations, under the premise of optimization of real estate value added tax to calculate and pay and improvement, will be good for real estate enterprises to be more rational use of enterprise funds, the promotion enterprise management benefit. This paper mainly using literature research and empirical research method, through the general fai real estate company land VAT calculation, payment and improve Angle, in view of the development of real estate company general fai links and sales link, and then explore the real estate enterprise how to lawful and reasonable utilization of the preferential tax policies related to calculate and pay tax. Through the analysis and comparison, the best way to pay taxes from enterprise and improve enterprise tax program, reasonably reduce the enterprise tax burden, the realization enterprise tax minimization and best profitability.
Key words：Real estate; Land VAT; Computing; Pay; improveme
骏辉房地产公司土地增值税的业务
改进思路
刘宇恒
摘要:当前，由于房地产热潮，国家对房地产的宏观调控力度加强，相关政策相继出台，例如，2010年5月26日，国家税务总局发布《关于土地增值税清算有关问题的通知》， “新国十条”和各地细则均提及要加大土地增值税的征管力度，从严执行。因此，房地产企业的资金流动压力加大，因此，在遵守税法及相关法律法规的前提下，优化房地产增值税的计算、缴纳和改进，将有利于房地产企业更合理地利用企业资金，提升企业经营效益。本文主要运用文献研究和实证研究的方法，通过对骏辉房地产公司土地增值税的计算、缴纳及改进角度出发，针对骏辉房地产公司的开发环节和销售环节分析，探究房地产企业如何合法、合理利用相关税收优惠政策进行纳税额的计算、缴纳。通过分析、对比，得出企业的最佳纳税办法，进而改进企业纳税程序，合理降低企业税负，实现企业税负最小化和最佳盈利能力。
