I 摘要 伴随着财税体制改革进一步深入，大规模的减税降费也在全国铺开。房地产开发 企业开发地产项目流程复杂、环节众多，资金交易量大，涉及税种多，其财税管理显 得尤为重要。而土地增值税作为房地开发企业主要税种之一，税制设计复杂，规范程 度不高，地域特征明细，因此对土地增值税进行筹划具有一定的必要性和可行性。 本文查阅了大量国内外关于土地土地增值税筹划的研究文献，发现大多数税收筹 划着眼于如何从技术层面降低清算收入、增加清算扣除成本，降低增值率，从而减少 应交土地增值税税额，或享受普通住房免税优惠政策。而通过改变融资模式进行土地 增值税筹划的研究并不多见。本文在纳税理论和当前土地增值税相关法规规章及本地 规范性文件基础上，结合S房地产公司开发项目的设计方案，对项目经济指标进行了 初步测算，发现由于巨额土地增值税税款导致公司无法完成集团考核指标，并分析了 形成巨额土地增值税原因。在此基础上结合项目情况及公司所处商务环境，不但提出 了如改变清算单位，完整归集成本等常规的土地增值税纳税筹划方案，还更进一步提 出了通过改变融资模式行纳税筹划的具体措施。 经S公司实践检验，在地产市场行情一定波动下，虽然纳税筹划方案在实施过程 中未能完全执行到位，但同样效果明显，实现了筹划目标，为S公司节约税款46,000 万元，提高了项目经济指标，完成集团考核任务。 最后，结合本文案例，在当前土地增值税税制特点下，本文针对房地产开发企业 土地增值税纳税筹划提出建议：一是树提前筹划意识，事前进行纳税筹划，以免错过 筹划方案实施时间节点；二是充分利用房地产企业自身优势，在确保商务目标前提下， 通过改变融资模式等进行纳税筹划，规避纳税风险，提高筹划效果；三是加强与主管 税务机关沟通，明确土地增值税相关的法律法规及规范性文件执行口径，以便于筹划 方案的设计、实施及纳税申报；四是加强土地增值税纳税筹划风险意识，在进行土地 增值税纳税筹划过程中充分考虑政策风险和实施风险，并制定预案，避免不可挽回损 失。需要说明的是本文仅通过S公司个案研究，获得的研究结论普遍适用性可能不足。 关键字：土地增值税；纳税筹划；房地产企业；融资模式 Abstract III Abstract Attendant to fiscal and taxation systems transformation, tax reductions and cut fees has been entered the implementation phase of large scale in China. Financial and tax management is important for real estate enterprises, on account of the necessary fund amount is big, the items of taxation is much. As one of the main taxes for real estate enterprises, Land value-added tax is complicated and very general. So is necessary and possible to implement tax planning. The paper through consulting relevant literatures, show that most of the research focus on how to how to reduce the revenues ,increase the costs, lowering tax rate, and reduce taxes burden, or enjoy tax incentives. But the research based on the change of exchange model is pretty rare. On the basis of tax theory and regulations of land value added tax , this article calculates the financial indices of S-company combining the design scheme of S-company's real estate project. And the causes of high tax rates were analyzed. And then the article details the tax planning plan of land value added tax for S-company， such as change the project, rationalize the costs, change the financing mode. Although the plan is not fully implemented , in several experiments from S-company, the effect is obvious. The tax planning plan of land value added tax helps S-company to save 46 million tax cost, and accomplish their goals form the group. At last according to the case of S-company, this paper puts forward suggestions for tax planning of land value-added tax in real estate development enterprises: Firstly, thorough planning goes a long way for avoids the risk of missed the better time to implement plan; Secondly, through changing traditional trading model, and use of the advantages of real estate developer to make t ax planning plan; Thirdly, enhancing communication with tax authorities at the tax regulations to help make tax plan; Finally, strengthen risk awareness and establish prevention mechanism to avoid injuries and other issues. It should be noted that only a case study of S-company, can not get a more universal conclusion. Keywords：Land value-added tax； tax planning；real estate enterprises； funding model 目 录 V 目 录 摘要 ...................................................... I Abstract ................................................. III 1 绪 论 .................................................... 1 1.1 研究背景和研究意义............................................. 1 1.1.1 研究背景 ............................................................................................................................................. 1 1.1.2 研究意义 ............................................................................................................................................. 1 1.2 文献综述 ...................................................... 3 1.2.1 土地增值税起源 ............................................................................................................................... 3 1.2.2 土地增值税整体筹划 ...................................................................................................................... 4 1.2.3 利用收入及扣除筹划 ...................................................................................................................... 5 1.2.4利用优惠政策筹划 ........................................................................................................................... 7 1.2.5 文献评述 ............................................................................................................................................. 8 1.3 研究方法 ...................................................... 8 1.4 研究内容 ...................................................... 9 1.5技术路线 ...................................................... 10 2 理论基础和土地增值税区域税政概述 ........................ 12 2.1 理论基础 ..................................................... 12 2.1.1 经济人理论 ..................................................................................................................................... 12 2.1.2 博弈理论 .......................................................................................................................................... 12 2.1.3 税收中性理论 ................................................................................................................................. 13 2.1.4 纳税筹划 .......................................................................................................................................... 13 2.2 土地增值税区域税政概述 ........................................ 14 2.2.1 土地增值税纳税义务人及清算单位 ....................................................................................... 14 2.2.2 土地增值税清算收入及扣除范围 ............................................................................................ 16 2.2.3 土地增值税清算扣除额 .............................................................................................................. 17 3 S公司地产项目案例介绍及分析 ............................ 18 3.1 项目背景介绍 ................................................. 18 3.1.1公司概况 ........................................................................................................................................... 18 3.1.2项目背景 ........................................................................................................................................... 18 重庆理工大学硕士学位论文 VI 3.2 项目经济指标测算 ............................................. 19 3.2.1 项目建设情况 ................................................................................................................................. 19 3.2.2 项目销售情况 ................................................................................................................................. 19 3.2.2 项目开发成本 ................................................................................................................................. 20 3.3 项目税金测算 ................................................. 21 3.3.1 附加税测算 ...................................................................