房地产企业土地增值税筹划分析  

Analysis of planning Land Appreciation Tax of real estate enterprises

作　　者：石红红[1] 

机构地区：[1]辽宁工程技术大学经济管理学院,辽宁阜新123000

出　　处：《辽宁工程技术大学学报（社会科学版）》2011年第2期134-136,共3页Journal of Liaoning Technical University(Social Science Edition)

基　　金：辽宁省教育厅创新团队基金资助项目(08337)

摘　　要：针对土地增值税筹划中的误区,采用对比分析的方法,通过合理区分土地增值税的费用扣除与企业所得税的费用扣除标准,运用"免税临界点最高定价系数",结合房地产企业的土地增值税筹划具体事项,以求尽可能地减轻企业税负、降低纳税风险。研究结果有利于提高房地产企业的竞争能力。In view of misunderstandings in Land Appreciation Tax planning,contrastive analysis was made.Deduction standard of LAT was properly differentiated from that of enterprise income tax.Based on the specific items of LAT planning for real estate enterprises,＂ duty-free critical point with the highest pricing coefficient＂ was applied to reduce tax and risk of firms as far as possible.The result is helpful for improving real estate enterprises＇ competitiveness.

关 键 词：房地产企业 土地增值税 税收筹划 

分 类 号：F810[经济管理—财政学]