| 房地产开发企业土地增值税税收筹划 |
| |
| 引用本文： | 胡艳.房地产开发企业土地增值税税收筹划[J].辽宁工程技术大学学报(社会科学版),2014(4):360-366. |
| |
| 作者姓名： | 胡艳 |
| |
| 作者单位： | 安徽商贸职业技术学院会计系,安徽芜湖241002 |
| |
| 摘 要： | 针对土地增值税税收筹划问题,采用归纳分析的方法,分析了土地增值税对中国房地产开发企业的影响,主要从纳税临界点、征税范围、扣除项目、核算方式、利用装修费五个方面分析了房地产企业土地增值税纳税筹划的具体方法,以期对房地产企业税收筹划提供借鉴和参考.
|
| 关 键 词： | 土地增值税 纳税筹划 房地产企业 开发成本 扣除项目 |
Tax planning of land＇s value-added tax of real-estate development enterprises |
| |
| HU Yan.Tax planning of land＇s value-added tax of real-estate development enterprises[J].Journal of Liaoning Technical University(Social Science Edition),2014(4):360-366. |
| |
| Authors: | HU Yan |
| |
| Institution: | HU Yan (Accounting Department, Anhui Business College of Vocational Technology, Wuhu 241002, China) |
| |
| Abstract: | In view of LAT tax planning problems, inductive analyses were made to analyze the effect of LAT on China＇s real-estate development companies. In order to provide reference on tax planning for real-estate business, analyses were made of specific methods for tax planning of value-added tax of LAT real-estate business from tax critical point, scope of taxation, deductions, accounting methods, and renovation costs. |
| |
| Keywords: | LAT tax planning real-estate business development costs deductions |
| 本文献已被 维普 等数据库收录！ |
|
