论文部分内容阅读
伴随着全国各地土地资源的开发和消耗,每个地区政府净地出让项目越来越少,所释放的土地资源多为城市更新项目,对于本来就缺乏公共配套的城市更新项目开发,政府所要求拿地的附加要求越来越多,房地产企业也随之必须成为复合型服务性产品,既要顾及道路、绿化等公共配套,又要打造集住宅、写字楼、商业、酒店于一身的商业综合体。那么商业与住宅间的税务筹划就变得极其重要,今天我们就浅析其中的商业与住宅分拆销售相关的税务方案。
Accompanied by the development and consumption of land resources all over the country, the net transfer of land for each region is less and less. Most of the land resources released are urban renewal projects. For urban renewal projects that lack the public facilities, the government requires Take more and more additional requirements, real estate companies will also have to become a composite service-oriented products, we must take into account roads, greening and other public facilities, but also to build set of residential, office, commercial, hotel in a business complex . Then the business and residential tax planning becomes extremely important, today we analyze the business and residential spin-off related tax programs.