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近年来,国家相继制定出台了一系列配套管理措施和相应的税收优惠政策。房地产企业在遵守现行税收法规的前提下,利用好这些优惠政策进行合理筹划,通过对房地产开发企业筹资、开发和利益分配等活动的调整,寻求企业收益和税收负担的最佳配比,达到降低土地增值税税收成本、进一步提高投资效益的目的,从而实现税后收益最大化。
In recent years, the state has enacted and promulgated a series of supporting management measures and corresponding tax preferential policies. Under the precondition of abiding by the current tax laws and regulations, the real estate enterprises should make good use of these preferential policies to make rational planning. By adjusting the activities such as financing, development and profit distribution of real estate development enterprises, the real estate enterprises seek the best ratio between the enterprise income and the tax burden, Land value-added tax tax costs, to further improve the purpose of investment returns, so as to maximize after-tax benefits.