摘要
随着国内经济发展步入新常态,以及房地产行业“房住不炒”调控政策的实施,国内房地产企业面临的市场竞争日益激烈。因此,如何能在“金税四期”系统实施的大背景下,加强税务管理,降低税负成本成为管理者关注的焦点。文章阐述了纳税筹划的概念与特征,总结了房地产开发企业主要税种的纳税筹划策略,最后从多个角度提出了保障举措。
With the development of the domestic economy into the new normal,as well as the implementation of the regulation policy of“housing without speculation”in the real estate industry,the domestic real estate enterprises are facing increasingly fierce market competition.Therefore,how to strengthen tax administration and reduce tax burden cost in the context of the implementation of the fourth phase of Golden tax system has become the focus of managersattention.This paper expounds the concept and characteristics of tax planning,summarizes the tax planning strategies of the main taxes of real estate development enterprises,finally puts forward the protection measures from many angles.
作者
宋振宇
Song Zhenyu(China Real Estate Development Group Harbin Co.,Ltd.,Harbin,Heilongjiang,150070)
出处
《市场周刊》
2024年第36期37-40,共4页
Market Weekly
关键词
房地产开发企业
纳税筹划
管理策略
real estate development enterprises
tax planning
management strategy
