房地产开发企业税务筹划思路探究  

Exploration on Tax Planning of Real Estate Development Enterprises

作　　者：邢黎阳 

机构地区：[1]中铁置业南通有限公司,江苏南通226001

出　　处：《中国房地产业》2023年第36期10-13,共4页China Real Estate

摘　　要：本文以房地产开发企业税务筹划为主要研究对象,在分析当前房地产开发企业在新税制背景下面临的税务筹划挑战的基础上,按增值税、土地增值税和企业所得税的顺序认真梳理了房地产开发企业的税务筹划思路,对其中一些关键的税务筹划方式予以具体说明,以期为房地产开发企业的税务筹划工作提供有益的理论指导.This paper takes the tax planning of real estate development enterprises as the main research object,analyzes the tax planning challenges faced by real estate development enterprises under the new tax system,carefully sorts out the tax planning ideas of real estate development enterprises in the order of valueadded tax,land value-added tax and enterprise income tax,and explains some key tax planning methods in detail,with a view to providing useful theoretical guidance for tax planning of real estate development enterprises.

关 键 词：房地产开发企业 税务筹划 增值税 土地增值税 企业所得税 

分 类 号：F81[经济管理—财政学]