One should consider the project in Real Estate Tax Planning
Real Estate Tax planning is a matter of overall co-ordination of financial management activities, project phases in the real estate tax planning is most important.
A selection of suitable housing means
Most enterprises tend to own real estate construction and sales of real estate, planning in this way less space, if used on behalf of the building, in building, etc. are planning larger space.
(1) real estate on behalf of the CCB. This approach means the real estate development business real estate on behalf of customers to charge their clients on behalf of the construction of income. On the real estate development enterprises, has made some income, but still no transfer of property ownership, its income is labor compensation, the tax base for the business tax, land value-added tax is not a category. Real estate development companies can use this way to reduce the tax burden, but only in the early stage of development will determine the end-user, the implementation of targeted development, to avoid the development of land after the sale to pay VAT.
(2) cooperative housing means. According to "Business Tax Questions (1) notice" requirement, "cooperative housing" means a party to provide the land use right, other funding, the cooperation behavior of housing construction. After the completion of housing allocation in proportion to their own use, except that the prices of land value-added tax; completed the transfer, and then requiring the payment of land value increment tax. In addition, cooperative housing or land shares to intangible assets, shares of real estate investment. Participate in receiving the investment profit distribution and jointly bear the investment risk behavior, not to collect sales tax; on the share transfer is not the business tax. Businesses can take advantage of these preferential policies, to achieve win-win situation.
2 many real estate development 本文来自辣'文~论^文·网原文请找腾讯324,9114
Real estate development at the same time when many real estate can be accounted for separately, can also be combined accounting, tax paid in two ways different, select the accounting method for business tax planning in the space provided. In general, the merger of the interests of larger tax accounting, but there were more favorable accounting of the situation, specifically how to account for: the need for companies to be analyzed and compared according to the specific situation. 论文致谢本科毕业论文设计
Example 1 Changchun real estate company has also developed a two in the city's real estate, office real estate sale price of the first 1000 million, net of costs under the tax law, 400 million; second office for the 15 million real estate sale prices yuan, according to deduct the cost of the tax law 10 million yuan. If the companies have chosen to separate accounting, the first value-added real estate office was 600 ÷ 400 = 150%, should pay the land value-added tax 600 x50% -400 × 15% = 240 (million), business tax and an additional 1000 × 5.5% = 55 million; Second Department of real estate appreciation rate of 500 ÷ 1000 = 50%, land value increment tax payable 500 x30% = 150 (million); business tax and an additional 1500 × 5.5% = 83.55 (million). The real estate company's profit (not considering other taxes) 1000 +1500-400-1000-240-55-150-83.55 = 5.7145 million yuan. Should the merger accounting, the sale of two real estate prices for 25 million yuan, according to tax law provides for deducting expenses for the 14 million yuan, value added for the 11 million yuan, value-added rate of 1100 ÷ 1400 = 78.5%. Should pay the land gains tax 1100 × 40% -1400 × 5% = 370 million business tax and an additional 2500 × 5.5% = 137.5 万元. Without regard to other taxes, the real estate company's profit for the 2500-1100-370-137.5 = 8.925 million yuan. The tax planning to reduce tax burden 892.5-571.45 = 3.2105 million yuan.
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