外文翻译浅谈房地产开发企业的税收筹划Word文件下载.docx

外文翻译浅谈房地产开发企业的税收筹划Word文件下载.docx

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浅谈房地产开发企业的税收筹划

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院系经济与管理学院

专业会计

指导教师

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Oftaxplanningforrealestateenterprises

Abstract:

CorporatetaxplanningreferstothetaxpayerunderthetaxlawsoftherelevantprovisionsoftheTaxmattersoftheenterprisetoreducethetaxburden,helptoachievecorporatefinancialgoalsofthemeasuresandarrangements.Therefore,taxplanningisdifferentfromtaxevasion,taxevasion,isakeyfinancialmanagementbusinessactivities.Thisaccordingtothecharacteristicsoftherealestateindustry,respectively,fromrealestateproject,constructionandsalesstageshouldtakeintoaccountthetaxplanning,hasgreatpracticalsignificance.

1Introduction

TaxistheenterpriseZaishengChanoperationsfreeofchargetotheGovernmenttopayacharge,compulsoryandfreeXing,businessasanindependentbusinessZhuTi,can,underthepremiseofthereasonableandlegitimate,asJianshaotaxestobringan负担revenuereachedalow.Businessactivitiesoftaxplanningasanimportantevent,iscertainoftheobjectiveconditionsexist,andNowitseemsatleastincludegovernmenttaxesofShuiPingHuTaxLawChangesQingkuangliangleiYinsu.TaxPlanninginalargeextentistheuseofthebenefitsofaccountingpolicychoice.China’staxlawsandaccountingcodesspecifytheenterprisestheextentpermittedbylawandregulationsoftheirselectionsaccountingpolicies,offersenterprisesareasonabletaxavoidanceKongJian,stressingapointofviewofrealestateaccountingpoliciesthemainformofTaxPlanning.

Firstofalltaxesaccordingtolawisaprerequisitefortaxplanning,taxplanningisbasedontheexistingtaxsystem,ifanareaisnottheactualoperatingrevenuebasedonexistingtaxlaw,buttootherfactorslikeincomeindexbasedon,thentoTaxPlanningfortheactualmeaningwillbelost,whichistaxplanningenterprisesshouldpayattentiontoimportantissues.Second,theexistingtaxlawasalegalstability,alsohassomeflexibility,soataxplanningshouldalwayspayattentiontotaxlawchanges.Inthesystemtransitionhasnotbeencompleted,morefrequenttaxadjustmentstage,thisparticularattention,becauseoncetheadjustmentoftaxlaw,taxplanningmaydisappearorchangethebasistoplantheresultmaywellbeplannedwiththeoriginalexpectationsoftheopposite.Therefore,enterprisesshouldpayattentiontopolicymakersandfinancialpersonnelchangesinTaxLawandadjust,andadjustaccordinglytaxplanningstrategiesandprograms.Anytaxadjustments,thecontentitselfisthebasisforthenewtaxplanning.

Taxplanningbythethreeoperationallevelsofcomposition:

primarytaxplanning:

avoidingover-taxbusiness.IntermediateTaxPlanning:

Optimizingcorporatetaxstrategy.seniortaxplanning:

towardsafavorabletaxpolicy.Realtaxplanningisarationalbusinesscontinuedtomature,andthesymbolofagrowingawarenessofabusinesstaxperformance.Inthecontextoftaxlaw,taxpayersarefacingavarietyofdifferenttaxoptionstaxprogram,taxpayerscanbeevasive,choosealowtaxburdenoftheprograms,businesstaxplanningisareasonablemaximumextentpermittedbythetaxlawreducethecorporatetaxburden.

2empiricalfact

OneshouldconsidertheprojectinRealEstateTaxPlanning

RealEstateTaxplanningisamatterofoverallco-ordinationoffinancialmanagementactivities,projectphasesintherealestatetaxplanningismostimportant.

Aselectionofsuitablehousingmeans

Mostenterprisestendtoownrealestateconstructionandsalesofrealestate,planninginthiswaylessspace,ifusedonbehalfofthebuilding,inbuilding,etc.areplanninglargerspace.

（1）realestateonbehalfoftheCCB.Thisapproachmeanstherealestatedevelopmentbusinessrealestateonbehalfofcustomerstochargetheirclientsonbehalfoftheconstructionofincome.Ontherealestatedevelopmententerprises,hasmadesomeincome,butstillnotransferofpropertyownership,itsincomeislaborcompensation,thetaxbaseforthebusinesstax,landvalue-addedtaxisnotacategory.Realestatedevelopmentcompaniescanusethiswaytoreducethetaxburden,butonlyintheearlystageofdevelopmentwilldeterminetheend-user,theimplementationoftargeteddevelopment,toavoidthedevelopmentoflandafterthesaletopayVAT.

（2）cooperativehousingmeans.Accordingto“BusinessTaxQuestions

（1）notice”requirement,“cooperativehousing”meansapartytoprovidethelanduseright,otherfunding,thecooperationbehaviorofhousingconstruction.Afterthecompletionofhousingallocationinproportiontotheirownuse,exceptthatthepricesoflandvalue-addedtax;

completedthetransfer,andthenrequiringthepaymentoflandvalueincrementtax.Inaddition,cooperativehousingorlandsharestointangibleassets,sharesofrealestatei