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合作建房是指一方提供土地使用权,另一方提供资金,双方合作建造房屋。根据税法规定,合作建房有两种方式:一是纯粹“以物易物”方式;二是成立“合营企业”方式。对于成立合营企业,要根据不同的分配方式来确定如何征税,这就给纳税人提供了税收筹划空间。笔者以案例形式将合作建房不同的分配模式划分为九种情形,进而分析双方的税负情况。
Cooperative housing construction refers to the provision of land use rights by one party and funding by the other party, and the two parties cooperate to build houses. According to the tax law, there are two ways to cooperate in building a house: one is purely “barter”; the other is the establishment of a “joint venture”. For the establishment of joint ventures, according to different distribution methods to determine how to tax, which gives taxpayers tax planning space. The author divides the different distribution modes of cooperation and housing construction into nine kinds of cases in the form of cases, and then analyzes the tax burden of both parties.