企业不动产处置的土地增值税纳税筹划  

Research on the Tax Planning of Land-VAT to the Real Estate Disposal in Enterprises

作　　者：张学义[1] 常红[1] 

机构地区：[1]黑龙江八一农垦大学,黑龙江大庆

出　　处：《国际会计前沿》2017年第4期36-40,共5页Frontiers of International Accounting

摘　　要：全国试行“营改增”导致地方财政收入吃紧,地方税征管越来越严格,不动产处置中大量业务被税务认定为“国有房地产转让”而征收土地增值税。为此,结合现行土地增值税法规政策规定,阐明了不动产处置适用的土地增值税政策,探讨了不动产处置业务的土地增值税筹划技术要领,并举例分析了有效运用现行税收法规与政策差异开展土地增值税筹划的显著效果。The national trial of “business tax reform levy VAT” led to tight local financial revenue, so that the local tax collection and management is more stringent. Most of the real estate disposal was tax identified as “state-owned real estate transfer” business, thus levying land value-added tax. Therefore, combined with the current land value increment tax regulations and policies, the policy of land value increment tax applicable to the real estate disposal is expounded, the technical essentials of the land value increment taxation of the real estate disposal business are discussed, and examples are given to analyze the effective application of the current tax regulations and policies to carry out the land The significant effect of VAT planning.

关 键 词：不动产处置 土地增值税 纳税筹划 

分 类 号：F2[经济管理—国民经济]