重庆理工大学
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日期： 2022
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5月 28日
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日期： 2022
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摘要
摘要
房地产行业作为我国重要的经济支柱，是我国GDP重要的组成部分，在经济发展
中有着举足轻重的作用。但在房地产行业不断发展过程中，因价格的不断暴涨和投机
客的出现，导致市场紊乱。国家为了稳定国民经济的健康发展，大量调控政策不断出
台，2020年8月出台房地产“三道红线”政策，从资产负债率、净负债率、现金短
债比等方面对房地产经营情况进行监督。超过三条红线的界限，企业将不能再进行贷
款，这对建设周期长、资金占用大的房地产企业来说无疑是致命的。面对严峻的融资
现状，房地产企业的发展受到了极大的限制。面对高额资金利息，且人工成本和原材
料成本也逐年上涨的情况下，大量房地产出现生存困境，为此我们有必要提高房地产
企业利润，增加企业生存空间。提高利润最直接的方式是降低成本，本文选择降低税
金成本来达到提高利润的目的。而在房地产企业所有税种里面，税负较高的土地增值
税首当其冲，通过对土地增值税纳税筹划来降低税负是提高企业利润的有效的途径之
一。
本文以A公司B项目为例，对B项目土地增值税清算案例做了详细的分析，通过
分析B项目的土地增值税清算申报到税务机关对清算审核的过程，最后得出在项目开
发阶段、销售阶段、竣备阶段等的一系列土地增值税纳税筹划分析。土地增值税作为
一个计算复杂，税额高、清算周期长的特殊税种，希望通过本文，各房地产企业能加
强对土地增值税的认识，提高纳税筹划能力，通过合理合法的税收筹划降低税负，为
企业提高利润，促进整个房地产行业的健康发展。
关键词：房地产；土地增值税；纳税筹划；
I

Abstract
Abstract
As an important economic pillar, the real estate industry is an important part of
China’s GDP and plays an important role in the economic development. But in the real
estate industry in the process of continuous development, because of the continuous price
inflation and the emergence of speculators, resulting in market chaos. In order to stabilize
the healthy development of the national economy, the state has continuously introduced a
large number of regulatory policies. In August 2020, it introduced the “Three red lines”real
estate policy, from the asset-liability ratio, net debt ratio, cash short debt ratio and other
aspects of real estate business supervision. Beyond the three red lines, enterprises will no
longer be able to carry out loans, which is a long construction cycle, capital occupied large
real estate enterprises is undoubtedly fatal. In the face of the severe financing situation, the
development of real estate enterprises has been greatly restricted. In the situation that labor
cost and raw material cost also rise year by year, in the face of high capital interest, a large
number of real estate appear to exist predicament, for this reason, we need to improve the
profit of real estate enterprise, increase the living space of enterprise. The most direct way
to improve profits is to reduce costs. This paper chooses to reduce tax costs to achieve the
goal of improving profits. Among all kinds of taxes on real estate enterprises, the
value-added tax with higher tax burden bear the brunt. It is one of the most effective ways
to reduce the tax burden and increase the profits of enterprises through value-added tax tax
planning.
This paper takes the project B of company a as an example, and makes a detailed
analysis of the value-added tax case of Project B, through analyzing the process of the
value-added tax declaration of Project B to the tax authorities for the liquidation audit, at
last, a series of tax planning analysis is made in the project development stage, sales stage,
completion stage, and so on, value-added tax. As a special tax with complicated calculation,
high tax amount and long liquidation cycle, value-added tax hopes that through this article,
every real estate enterprise can enhance their knowledge of value-added tax and improve
their ability of tax planning, through reasonable and legal tax planning to reduce the tax
burden, increase profits for enterprises, promote the healthy development of the real estate
industry.
Keywords: Real Estate; value-added tax；Tax Planning；
III
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