关键词 房地产开发企业 纳税政策 纳税筹划
Real estate industry is the backbone industries in China, reflected the development of our national economy level. Along with the rapid development of real estate, involving real estate related tax policy also changed, tax on the cost of real estate development company the proportion of quite large, so the tax policy of real estate development enterprise development impact, such as land value-added tax and income tax, business tax tax cost about 48% of total profit. So do tax planning work to reduce the real estate development companies, the tax cost and improve the economic benefit of enterprise is of great significance.
This civilization summarized according to taxes for real estate development enterprise tax planning method According to the features of real estate industry, summarized respectively for business tax, enterprise income tax, land VAT applicable tax planning method is different, and the powerful argumentation examples. Based on the theory and practice in two aspects of real estate development enterprise tax planning is discussed and the taxation planning in the introduction of the concept, characteristics and procedures, through the analysis based on jin real estate development Co., LTD, tax planning, expounds the case for real estate enterprises during actual operation of tax planning that real estate development enterprise how to reduce tax by tax planning with detailed cost figures to clarify tax planning on real estate development enterprise is so important。
Key words: real estate development enterprises tax policy tax planning