摘要
房地产企业土地增值税筹划是房地产企业在土地增值税清算的重要一环。通过对H房地产企业W项目土地增值税清算案例进行分析,可发现企业存在税务筹划理念不足、税务筹划工作滞后和税务筹划人员素质不高等问题。企业应通过增强税收筹划意识,进行系统的纳税筹划;加强内部控制管理,合理规划可扣除成本及费用;配备高水平的财务人员,提升日常财务管理质量等办法解决这一问题。
Land value increment tax planning is an important part of land value increment tax liquidation of real estate enterprises.Through the analysis of the case of the project"W"of real estate enterprise"H",these problems of the enterprise were found in the liquidation process:insufficient tax planning concept,lagging tax planning work and low qualification of tax planners.Enterprises should enhance their awareness of tax planning and carry out systematic tax planning,strengthen internal control management,and plan deductible costs and expenses reasonably.In order to solve the above problems,high-level financial personnel should also be trained and the quality of daily financial management should be improved.
作者
兰娟
LAN Juan(Planning and Finance Department,Hunan City University,Yiyang,Hunan 413000,China)
出处
《城市学刊》
2021年第6期7-12,共6页
Journal of Urban Studies
基金
益阳市哲学社会科学研究项目(2021YS095)。
关键词
税务筹划
内部治理
房地产企业
tax planning
internal governance
real estate enterprise
