国际会计前沿

Vol.8 No.1 (March 2019)

房地产企业增值税纳税筹划思路探究
Research on the Thoughts of Value Added Tax Planning of Real Estate Enterprises

 

作者:

尚 磊 , 王树锋 :黑龙江八一农垦大学会计学院,黑龙江 大庆

 

关键词:

房地产企业增值税筹划税负均衡点Real Estate Enterprise Value Added Tax Planning Tax Balance Point

 

摘要:

房地产业长期以来作为我国各行业中领先的经济增长点,在国家宏观调控以及市场自身的调节下整体纳税水平逐步趋于稳定。房地产开发企业自身性质导致其经营过程中需要大量的资金投入,在做好经营策划基础上开展合理筹划纳税业务显得尤为重要。为此,采用对比分析、判断推理和案例分析等方法,围绕房地产企业经营各环节的相关业务所涉及的增值税问题开展纳税筹划,以期为同类企业提供增值税筹划的一些新思路。

The real estate industry has long been a leading economic growth point among various industries in China. Under the national macro-control and the regulation of the market itself, the overall taxation level has gradually tended to be stable. Due to the nature of real estate development enterprises, they need a large amount of capital investment in the process of operation. It is particularly important to be able to plan tax payment business on the basis of business planning. Therefore, by means of comparative analysis, judgment and reasoning, case analysis and other methods, tax planning is carried out around the value added tax issues involved in the relevant business of real estate business operations, in order to put forward some new ideas for value added tax planning for similar enterprises.

文章引用:

尚 磊 , 王树锋 (2019) 房地产企业增值税纳税筹划思路探究。 国际会计前沿, 8, 13-19. doi: 10.12677/FIA.2019.81003

 

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