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随着经济社会的不断发展与完善,企业的目标逐步向实现企业价值最大化发展,在此过程中税收地位就显得十分重要,企业需要做好税收筹划。纳税筹划是在法律允许的范围内,纳税人通过一系列预先的、有目的的、合法的策划和安排,制作一整套完整的纳税操作方案,以达到减轻自身税负的目的。实现涉税零风险、获取资金时间价值、提高自身经济效益以及维护主体合法权益等都是纳税筹划目标的有机组成部分。本文从房地产开发企业所涉及的土地增值税出发探讨纳税筹划。
With the constant development and improvement of economy and society, the goal of the enterprise is gradually realizing the maximization of the enterprise value. In this process, the tax status becomes very important and enterprises need to make tax planning. Tax planning is within the scope of the law, taxpayers through a series of pre-planned, purposeful and legitimate planning and arrangements to produce a complete package of tax operations to achieve its purpose of reducing its own tax burden. Realizing tax-free zero risk, obtaining the time value of funds, improving their own economic benefits and safeguarding the legitimate rights and interests of the subject are all part of the tax planning goals. This article discusses the tax planning from the land value-added tax involved in real estate development enterprises.