5.2.5公共配套设施未移交涉及的税务风险....................................31
5.2.6其他成本费用不得扣除涉及的税务风险................................31
5.3 XH项目土地增值税税务风险成因总结 .............................................33
第 6章应对土地增值税税务风险的建议........................................................35
6.1加强事前筹划.......................................................................................35
6.2控制增值额...........................................................................................36
6.3加强业财税融合能力...........................................................................38
6.4设置税务专岗.......................................................................................39
6.5加强政企公共关系...............................................................................40
第 7章结论及未来展望....................................................................................41
致谢..................................................................................................................42
参考文献..............................................................................................................43
II

摘要
从 20世纪 90年代中后期我国进行商品房改革以来，国内房地产市场发展迅
速，房地产行业对税收贡献度也在与日俱增。土地增值税是我国现行的 18个税
种之一，也是唯一一个面对不动产产权转移和交易进行征税的税种。从立法之初
起，它就被赋予了其调控房地产市场的重要职能。房地产企业作为以销售不动产
产权为主营业务的一类企业，自然而然成为了土地增值税的重点征税对象。
另一方面，从国家层面和政策导向的趋势来看，由于房地产开发周期长、会
计核算复杂，出于平衡税赋的原因，目前对房地产企业的土地增值税征管采取的
是预征+清算的管理模式。这一模式造成的结果是：对于房地产企业来说，土地
增值税贯穿了房地产项目整个开发周期。可以说，能否处理好土地增值税的问题，
对房地产开发企业能否实现利润最大化和顺利清盘销售的目标有着深远的影响。
本文以某房地产企业 B公司开发的城市综合体 XH项目为案例展开，对该
公司开发的开发项目在全开发周期中面对的土地增值税税务风险和税企差异进
行分析。本文采用文献综述法、案例分析法、对比分析法等方法对 XH项目可能
遇到的土地增值税税务风险及产生风险原因、风险表现形式及解决办法进行全方
位剖析。通过对风险的研究，可以实现减少税务风险、减少资金压力、有效保证
项目利润率等目标。
关键词：土地增值税，房地产开发企业，税务风险，内部管理
分类号：
III

Abstract
Since Chinese commercial housing reform in the mid to late 1990s, the domestic real estate
market has developed rapidly. The contribution of the real estate industry to taxation is also
increasing day by day. Land value-added tax is one of the 18 current taxes in my country; it is also
the only one that levies taxes on the transfer and transaction of real estate property rights. From
the beginning of legislation, it has been given an important function of regulating the real estate
market. Real estate enterprises, as a type of enterprise hose main business is to sell real estate
property rights, have naturally become the key objects of land value-added tax.
On the other hand, from the perspective of national level and policy-oriented trends, due to
the long development cycle of real estate, complicated accounting, and due to tax balance reasons,
the current land value-added tax collection and management of real estate companies is based on
pre-collection + liquidation. Management mode. The result of this model is: For real estate
companies, the land value-added tax runs through the entire development cycle of real estate
projects. It can be said that hether the problem of land value-added tax can be handled ell has a
profound impact on hether the real estate development enterprise can achieve the goal of
maximizing profits and smooth liquidation and sales.
This article takes the urban complex XH project developed by a real estate company B as a
case study, and analyzes the land value-added tax risks and tax-enterprise differences faced by the
company's development projects during the entire development cycle. This article uses literature
revie method, case analysis method, comparative analysis method and other methods to analyze
the land value-added tax tax risks that may be encountered by the XH project, the causes of the
risks, the risk manifestations and the solutions. Through the research on risks, the goals of
reducing tax risks, reducing capital pressure, and effectively ensuring project profitability can be
achieved.
Key words: Land value-added tax， Real estate development enterprises， Tax risk, Internal
management
Classification number:
IV
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