摘要
营业税全面改征增值税之后，在当前新的经济形势下，我国政府先后发布了许多有
关增值税的措施，并努力向大众贯彻减税降费政策，降低企业税收压力，提高国家经济
活力，推动经济增长。现阶段增值税属于我国最大税种，在总税收当中的比例超过 50%，
是我国税收体系当中的核心税种。近几年增值税制度的一再改革使各行各业所处的税收
环境发生了巨大的改变，其中作为国民收入主要经济来源的房地产行业尤其明显。
房地产企业有着产品周期长、资金需求量大、涉税种类多并且被监管比较严格的特
点，在房地产企业所需要缴纳的税种中，增值税占据了最高的比例，房地产行业的特性
决定着企业进行增值税纳税筹划的必要性。由于增值税贯穿于经济活动的各个环节，因
此本文针对 Z房地产公司的不同环节进行了增值税的相关筹划。以 Z公司作为本文案例
的研究对象，采用案例分析法，综合 Z房地产公司近几年的纳税现状，结合具体业务，
分别对建设环节、销售环节、取地环节和之后的经营持有环节进行增值税筹划方案的设
计。通过对 Z房地产公司项目前、中、后期相关环节的筹划，能够科学指导 Z房地产公
司进行合理避税来缓解企业的经营负担；最后，对 Z房地产公司设计的增值税筹划方案
的顺利实施提出保障措施，从内、外部两方面综合分析，内外结合，从而合理有效的保
障 Z房地产公司增值税筹划工作的顺利进行。
本文基于“营改增”和近几年税制改革的背景下，在新出台的财政税收政策的基础
上，对税制改革文件进行了把握，同时还充分利用增值税改革方案、减税降费政策等红
利政策，具有与时俱进的时效性和实用性。通过深入分析不断变化的税收环境对房地产
行业增值税纳税筹划的影响，得出企业要想实现利益最大化，增强在同行业里的竞争力，
进行增值税纳税筹划是很有必要的也是当务之急；同时，在增值税最新政策背景下，房
地产企业对增值税相关筹划方案较少，本文弥补了房地产行业针对增值税筹划方案的不
足同时还将方案细化到不同的环节中去，并提出保障措施以保证增值税筹划方案的顺利
实施，对同类型房地产企业增值税筹划起到了一定的借鉴作用，为建立良好有序的房地
产纳税市场具有一定的积极意义。
关键词：增值税；纳税筹划；房地产企业
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ABSTRACT
After comprehensively replacing business tax with VALUE-ADDED tax, under the current new
economic situation, the Chinese government has issued many measures related to VAT and made efforts to
implement the policy of tax reduction and fee reduction to the public, so as to reduce the tax pressure on
enterprises, improve the vitality of the national economy and promote economic growth. Value-added tax is
the largest tax in China, accounting for more than 50% of the country's total tax revenue, and plays an
important role in China's tax system. In recent years, the repeated adjustment of value-added tax system has
changed the tax environment of all walks of life, especially the real estate industry, which is the main
economic source of national income.
Real estate enterprise has long product cycle, capital demand big, fords the variety and the
regulated more strictly, The taxes real estate enterprises need to pay, value-added tax accounted for the
highest proportion, if estate enterprise is unable to scientific decision-making, and obtain more input tax, so
will be greatly increased the VAT tax of real estate enterprises. The characteristics of real estate industry
determine the necessity of enterprise VAT tax planning. Since VALUE-ADDED tax runs through all links
of economic activities, this paper carries out VAT planning for Z Real Estate Company. Taking Z Company
as the case study object , literature research method and case analysis method are adopted to carry out a
detailed analysis based on its business situation, Reasonable design of VAT scheme can reduce the tax
burden of enterprises and improve their economic benefits.
First of all, through a large number of reading and understanding of domestic and foreign
literature related to VALUE-ADDED tax planning, summed up VAT planning cases and other relevant
methods, for Z real estate company to build a theoretical basis for VALUE-ADDED tax planning; Secondly,
it analyzes the current status of real estate industry and the impact of value-added tax reform on real estate
enterprises, and puts forward the necessity of value-added tax planning for real estate enterprises. Thirdly,
based on the tax status quo of Z Real Estate company in recent years and the actual business situation,
specific VAT planning schemes are designed for the link of land acquisition, construction, sales and later
holding. In the early stage, land acquisition is mainly aimed at the way of obtaining land use right and land
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