房地产企业土地增值税筹划研究

I摘要税务筹划是纳税人运用合法的手段，对其涉税活动进行科学、合理的事先筹划和安排，尽可能的降低税收成本，以实现自身价值最大化的一种财务管理活动。税务筹划是企业理财学重要的组成部分，越来越受到企业的重视。房地产行业已经成为我国国民经济的支柱产业之一，近年来成为社会关注的焦点和舆论的热点，目前国家紧锣密鼓的出台了一系列规范房地产企业及抑制房价过热的政策，彰显了国家打击房地产泡沫的决心，从房地产企业的角度进行税务筹划研究对国家和企业都有重要的意义。土地增值税作为房地产企业所缴纳的税费中占据比例相对较大的税种之一，对企业的财务状况有较大的影响，因此选择房地产企业土地增值税筹划作为主题进行研究，目的在于期望这些研究能帮助房地产企业度过眼前的调控寒冬。本文从房地产企业土地增值税筹划的基本理论入手，概述了土地增值税的定义，房地产企业土地增值税筹划的技术手段和目标，结合房地产行业土地增值税清算的实际情况，从五个方面分析了房地产企业土地增值税筹划的动因，从合理定价法，收入分散法，股权转让筹划法等角度，提出了房地产企业土地增值税筹划的方法。针对房地产企业土地增值税筹划过程中可能存在的风险，提出了相应风险的防范措施。通过本文的研究有助于完善房地产企业土地增值税筹划的过程和质量。关键词：房地产企业；土地增值税；税务筹划IIAbstractTaxplanningisafinancialmanagementmethodtorealizevaluemaximization,whichthetaxpayerutilizesasthelegitimatemethod,toplanandarrangethescientificandreasonableofthetaxactivity,asfaraspossibletoreducethetaxcost.Thetaxplanningtakestheimportantconstituentasthefinancialadministrationoftheenterprise,willbemoreandmorevaluedbyenterprises.Therealestateindustrywhichhasbeenoneofthepillarindustriesofnationaleconomyhasbecamethefocuswhichthesocietyandthepublicpayattentiontointherecentyears.Currentlyourcountryformulatesthepolicyaggressivelytostandardtherealestateenterprisesandsuppressesthepriceofhouseexcessively,highlightingthedeterminationofthecountryagainsttherealestatebubble,conductingtaxplanningresearchonthefacetoftherealestateenterprisehasthevitalsignificancetothecountryandtheenterprise.Thelandvalueincrementtaxoccupiesarelativelylargeproportionoftaxespaidbyrealestateenterprises,havingagreaterimpactonthefinancialposition,ThereforeIchooselandvalueincrementtaxplanningoftherealestateenterprisesasathemetostudy,aimingtohopethatthesestudieswouldhelptherealestatebusinessgetthroughthefrontoftheregulationofwinter.Thispaperbasedonthebasictheoriesoflandvalueincrementtaxplanningforrealestateenterprisessummarizesthedefinitionoflandvalueincrementtax,thetechniquesandobjectivesoflandvalueincrementtaxplanningfortherealestateenterprisessimplyfirstly;secondlyitanalyzesthemovingofthelandvalueincrementtaxplanningfortherealestateenterprisesfromfiveaspects,combiningtheactualsituationofthelandvalueincrementtaxliquidationoftherealestateindustry;thirdlyitputsforwardtenwaystoplanthelandvalueincrementtaxonthisbasis,suchasreasonablepricingmethod,incomedispersionmethod,equitytransferplanningmethodandsoon.Attheendofthearticle,thearticleputsforwardthepreventionmeasuresofcorrespondingrisktoimprovetheplanningprocessandthequalityofthelandvalueincrementtaxofrealestateenterprises.KeyWords：RealEstateEnterprise；LandValueIncrementTax；TaxPlanningIII目录引言························11房地产企业土地增值税筹划的基本理论········21.1土地增值税概述················································································21.2房地产企业土地增值税筹划的技术手段··················································41.3房地产企业土地增值税筹划的目标························································62房地产企业土地增值税筹划动因···········92.1土地增值税对房地产企业的影响···························································92.2有利于企业财务利益最大化、提高企业的竞争力······································92.3有利于提高企业的经营管理水平和财务管理水平····································92.4有助于降低企业的涉税风险·································································92.5房地产企业长远发展的需要·······························································103房地产企业土地增值税筹划方法···········113.1利用开发普通标准住宅的税收优惠政策················································113.2房地产开发费用中的财务费用筹划······················································133.3合理定价法····················································································153.4收入分散法····················································································16IV3.5恰当选择建房方式···········································································183.6有关房产销售中代收费用的筹划·························································193.7股权转让筹划法··············································································213.8利用不同增值率的房产是否合并来进行筹划··········································223.9增加扣除项目金额···········································································233.10成立房地产销售公司·······································································244房地产企业土地增值税筹划过程中可能存在的风险及防范254.1筹划成本大于筹划收益·····································································254.2过失性违法风险··············································································254.3土地出让金存在的灰色地带·······························································26结论························28致谢················错误!未定义书签。参考文献··············错误!未定义书签。1房地产企业土地增值税筹划研究引言1994年以后，房地产行业成为我国国民经济的支柱产业，也成为各省、市经济发展的引擎。房地产企业较高的投资回报率，使得对房地产行业的投资额逐渐增大，从1994年到2007年，投资额平均每年增长率为17.96％，远远超过同期我国GDP的增长速度，伴随着投资额连年高速增长，商品房的销售价格也是连年攀高，房价成为让政府头痛的经济问题，让民众心痛的现实问题，为了能让人民群众住得起房子，从2004年起政府从金融、税收、土地管理、房屋管理等方面陆续出台了一系列政策对房地产市场进行宏观调控，但让人遗憾的是2005年、2006年全国各地房价的涨幅不但没有减缓，反而愈演愈烈，2007年1月25日，面对高涨的房价，国家税务总局下发了《关于房地产开发企业土地增值税清算管理有关问题的通知》，明确了房地产企业土地增值税由原来的预征为主的缴纳方式改为清算缴纳方式，再加上其四级超率累进税率的计算方法，使得土地增值税在房地产开发企业所缴纳的众多的税费当中所占比例越来越大。作为政府调控房地产市场的宏观手段之一，土地增值税对房地产企业的影响越来越重大。从2005年出台“国八条”，2007年央行全年6次加息，10次上调存款准备金，2008年银行降息、宽松的信贷政策、加大政府财政支出、税收调节，2010年1月7日出台“国十一条”，直到2012年5月7日国务院总理温家宝在主持国务院常务会议时，提出了促