Of tax planning for real estate enterprises
Abstract: Corporate tax planning refers to the taxpayer under the tax laws of therelevant provisions of the Tax matters of the enterprise to reduce the tax burden, help toachieve corporate financial goals of the measures and arrangements. Therefore, tax planning is different from tax evasion, tax evasion, is a key financial management business activities. This according to the characteristics of the real estate industry, respectively, from real estate project, construction and sales stage should take into account the tax planning, has great practical significance.
1 Introduction
Tax is the enterprise Zaisheng Chan operations free of charge to the Government to pay a charge, compulsory and free Xing, business as an independent business Zhu Ti, can, under the premise of the reasonable and legitimate, as Jianshao taxes to bring an 负担 revenue reached a low. Business activities of tax planning as an important event, is certain of the objective conditions exist, and Now it seems at least include government taxes of Shui Ping Hu Tax Law Changes Qingkuanglianglei Yinsu. Tax Planning in a large extent is the use of the benefits of accounting policy choice. China’s tax laws and accounting codes specify the enterprises the extent permitted by law and regulations of their selections accounting policies, offers enterprises a reasonable tax avoidance Kong Jian, stressing a point of view of real estate accounting policies the main form of Tax Planning.
First of all taxes according to law is a prerequisite for tax planning, tax planning is based on the existing tax system, if an area is not the actual operating revenue based on existing tax law, but to other factors like income index based on, then to Tax Planning for the actual meaning will be lost, which is tax planning enterprises should pay attention to important issues. Second, the existing tax law as a legal stability, also has some flexibility, so a tax planning should always pay attention to tax law changes. In the system transition has not been completed, more frequent tax adjustment stage, this particular attention, because once the adjustment of tax law, tax planning may disappear or change the basis to plan the result may well be planned with the original expectations of the opposite. Therefore, enterprises should pay attention to policy makers and financial personnel changes in Tax Law and adjust, and adjust accordingly tax planning strategies and programs. Any tax adjustments, the content itself is the basis for the new tax planning.
Tax planning by the three operational levels of composition: primary tax planning: avoiding over-tax business. Intermediate Tax Planning: Optimizing corporate tax strategy. senior tax planning: towards a favorable tax policy. Real tax planning is a rational business continued to mature, and the symbol of a growing awareness of a business tax performance. In the context of tax law, taxpayers are facing a variety of different tax options tax program, taxpayers can be evasive, choose a low tax burden of the programs, business tax planning is a reasonable maximum extent permitted by the tax law reduce the corporate tax burden.
2 empirical fact
One should consider the project in Real Estate Tax Planning
Real Estate Tax planning is a matter of overall co-ordination of financial management activities, project phases in the real estate tax planning is most important.
A selection of suitable housing means
Most enterprises tend to own real estate construction and sales of real estate, planning in this way less space, if used on behalf of the building, in building, etc. are planning larger space.
(1) real estate on behalf of the CCB. This approach means the real estate development business real estate on behalf of customers to charge their clients on behalf of the construction of income. On the real estate development enterprises, has made some income, but still no transfer of property ownership, its income is labor compensation, the tax base for the business tax, land value-added tax is not a category. Real estate development companies can use this way to reduce the tax burden, but only in the early stage of development will determine the end-user, the implementation of targeted development, to avoid the development of land after the sale to pay VAT.
(2) cooperative housing means. According to “Business Tax Questions (1) notice” requirement, “cooperative housing” means a party to provide the land use right, other funding, the cooperation behavior of housing construction. After the completion of housing allocation in proportion to their own use, except that the prices of land value-added tax; completed the transfer, and then requiring the payment of land value increment tax. In addition, cooperative housing or land shares to intangible assets, shares of real estate investment. Investment. Participate in receiving the investment profit distribution and jointly bear the investment risk behavior, not to collect sales tax; on the share transfer is not the business tax. Businesses can take advantage of these preferential policies, to achieve win-win situation.
2 many real estate development
Real estate development at the same time when many real estate can be accounted for separately, can also be combined accounting, tax paid in tow ways different, select the accounting method for business tax planning in space provided. In general, the merger of the interests of larger tax accounting, but there were more favorable accounting of the situation, specifically how to account for: the need for companies to be analyzed and compared according to the specific situation.
Example 1 Changchun real estate company has also developed a two in the city’s real estate, office real estate sale price of the first 1000 million, net of costs under the tax law, 400 million; second office for the 15 million real estate sale prices yuan, according to deduct the cost of the tax law 10 million yuan. If the companies have chosen to separate accounting, the first value-added real estate office was 600 ÷ 400 = 150%, should pay the land value-added tax 600 ×50% -400 ×15% = 240 (million）, business tax and an additional 1000 × 5.5% = 55 million; Second Department of real estate appreciation rate of 500 ÷ 1000 = 50%, land value increment tax payable 500 ×30% = 150 (million); business tax and an additional 1500 ×5.5% = 83.55 (million). The real estate company’s profit (not considering other taxes) 1000 +1500-400-1000-240-55-150-83.55=5.7145 million yuan. Should the merger accounting, the sale of two real estate prices for 25 million yuan, according to tax law provides for deducting expenses for the 14 million yuan, value added for the 11 million yuan, value-added rate of 1100 ÷ 1400 = 78.5%. Should pay the land gains tax 1100 × 40% -1400 × 5% = 370 million business tax and an additional 2500 ×5.5% = 1.375 million. Without regard to other taxes, the real estate company’s profit for the 2500-1100-370-137.5 = 8.925 million yuan. The tax planning to reduce tax burden 892.5-571.45 = 3.2105 million yuan.
Second, real estate projects, the city should consider tax planning
1 by increasing the deduction for tax planning on the land value increment tax
Land value increment tax is one of the major costs of real estate development , construction and land value-added tax rate of no common standards for residential over 20% value-added case can be exempt from that companies can Zengjiakouchu Xiangmushide the added value of real estate does not exceed 20%, which enjoy duty-free treatment.
Example 2 Changchun, a real estate company development a common standard of housing, housing for sale at 10 million yuan, according to tax laws can deduct the cost of 800 million value added of 200 million value-added rate of 200÷800 = 25%. The real estate company needs to pay land gains tax 200 × 30% = 60 (million), sales tax, 1000 × 50% = 50 (million), urban maintenance and construction tax and education surtax 50 × 10% = 5 (million). Without regard to income tax, the real estate company’s profits for the 1000-800-60-50-5 = 85 (million). If the real estate tax planning, the housing for simple decoration, the cost of 200 million, housing prices increased to 12 million yuan. In accordance with the provisions of the tax deductible items increased to 10 million yuan, value added of 200 million value-added rate of 200 × 1000 = 20%, do not need to pay the land value increment tax. The real estate companies need to pay business tax 1200 × 5% = 60 million; Urban Maintenance and Construction Tax and Education 60 × 10% = 6 (million). Without regard to income tax, the real estate company’s profits for the 1200-1000-60-6 = 134 (million). The lower corporate tax planning tax burden 134-85 =49 (million)
2 related to the planning of practical interest loans
As most of the development of real estate ventures financed by borrowing, with ample funds, long term loans, interest, costs more, etc., so we can use the appropriate method of interest deductions on loan interest for tax planning.
(1) before the completion of real estate development for the interest cost of borrowing can be completed before the total interest cost of human development, and can calculate the cost of real estate development (period costs) net of the base. Particularly those engaged in real estate development business, but also to obtain land use rights according to the amount paid and the estate and development costs, plus 20% of the net, which can greatly increase the deduction, reduce the value added from the tax base both ease the tax burden and tax rates.
(2) for real estate development and interest expenses after completion, all projects can be calculated by the transfer of real estate, assessed and provided proof of financial institutions: be deducted, but the maximum of the same year loans by commercial banks, the amount of rates; who can not be calculated by the transfer of real estate development projects shared interest or can not provide proof of financial institutions, real estate development costs to obtain land use rights according to the amount paid and the real estate development costs and 10% of the calculated and deducted. Enterprises can choose according: If the purchase of real estate rely mainly on debt financing, a higher proportion of interest expense, provides proof of financial institutions, deducted. Instead, rely mainly on equity capital financing, interest costs are low, can not calculate the share of interest, so you can deduct real estate development and more cost beneficial to achieving enterprise value maximization.
3 separate sales and fitting, decentralized operating income
With the renovation costs in the housing fund to increase the proportion of each year, if the real estate companies sign contracts with home buyers can get a little work around an unexpected effect. If the real estate company set up a decoration company in advance, also signed two contracts with customers: a home sales contract, a housing renovation contract, you only need to specify the amount of the first contract to pay land value increment tax, the second contract do not pay land value increment tax, the tax base and tax rates reduced, thus reducing the tax burden.
The choice of real estate sales methods for tax planning is also a good way, by changing the sales model of planning can not only directly reduce the tax burden, and can indirectly obtain the benefits of the time value of money. This mainly involves two aspects.
A new subject for the tax division
That is to say, real estate operating companies can set up an independent sales company is responsible for real estate sales, this dexision of land value-added tax, business tax, enterprise income tax planning is very big.
Example 3 Changchun, a real estate company selling the ordinary residential project in the amount of deduction allowed under the premise of the same, can use the following selling prices. If the price of selling 15 million yuan, the deductible amount of 11.675 million yuan project, value-added rate of 28.48%, the land value-added tax payable 997,500 yuan, net profit of 2,327,500 yuan. The sale price of 14 million yuan, the deductible amount of 11.6696 million yuan project, value was 19.97%, exempt from land value increment tax, net profit of 2,330,400 yuan. If the real estate company set up an independent housing sales company, then the real estate company with 14 million yuan can be the ptice of housing sold to marketing companies, and then again by the sales company to sell for 15 million yuan, when the developer sold to sales company, because of its added value was 19.97% ＜20% of the land exempt from VAT. When the sales company 15 million yuan were sold, net of business tax and surcharges Total: 1500 × 5.5% = 82.5 (million), the amount of deductible items for the 1167.5 +82.5 = 1250 (million), its value was 16.67% ＜20% of the land exempt from VAT. From the global point of view, marketing, business tax and other taxes increased by only 1400 × 5.5% = 77 (million), given profits 1500 – (1167.5 + 77) = 255.5 (million), compared with pre-planning to increase 255.5-232.75 = 22.75 (million dollars).
2 to reduce the carrying amount of deferred tax income or time
(1) development enterprise free or charge very little handling consignment sales, real estate, and can consult the list issued by sales, because in this way receive the consignment on the basis of actual sales for the list of units to sell when the implementation of recognition of income, so recognized liability arising can be deferred as far as possible, while such sales of the company to avoid paying sales taxes.
(2) the original commitment by the development of enterprise sales and management costs passed on to the sales company to sell the company to reduce or even do not pay corporate income tax. Of course, for entertainment expenses and advertising fees are net of fees deduction limit, it should be prior consultation to determine the development of enterprises themselves, in order to avoid these costs exceeded the increase was a result of taxable income situation.
(3) means for customers to purchase mortgage product development, its first day of actual receipt of payment confirmation should be the realization of income, balance transfer apply for mortgage loans in the bank to confirm the date of realization of income. So as much as possible in consultation with clients and banks, to open the specified collection accounts, mortgage repayment of part of the customer deposit accounts regularly first, then go through phases when the re-confirmation transfer and income tax.
The basic principles of tax planning is legitimate under the premise of the taxpayer, the tax scheme chosen lighter tax burden, in order to reduce cash outflow, increase disposable funds to maximize their own interests to achieve a kind of economic activity. Enterprise in the fixed assets of routine maintenance, disposal, depreciation extraction process, also should consider the impact on taxpayers. China’s tax laws and accounting policies and other relevant laws and regulations specified in the enterprise can be permitted within the laws and regulations to choose their own accounting policies, which provides a reasonable tax avoidance to the enterprise space, different accounting policy choices will lead to different corporate tax negative, so companies should carefully choose the accounting policy. Real estate business involves more than tax links, and a heavier tax burden than other enterprises, the accounting policy on the use of tax planning of real estate companies to analyze, including the following points.
A use for bad debts for tax planning.
Enterprises often have bad place, especially the real estate business. Bad debts that occurred after the tax authority can be used for bad debts charged against taxable income, saving income tax paid. But to note that not all bad, as bad debt losses can handle. Thus, tax avoidance must be clear under what conditions can be as bad debts. In addition, the company has accounts receivable as bad debt losses, in the future to recover all or part of the year, and should be included as taxable income to recover the amount.
2 use of depreciation, depletion and amortization method of accounting into OK Tax Planning
Depreciation of fixed assets, intangible assets and deferred assets are allowed to deduct income tax before the project, established in the case of income, the greater the amount of depreciation and amortization, less the amount of taxable income. Accounting depreciation methods available to many, accelerated depreciation is a more effective and reasonable means of avoidance. In addition, the enterprise financial system, although the depreciation period of fixed assets, amortization of intangible assets and deferred assets, made a classification of the provisions of the period, but also a degree of elasticity, the absence of clearly defined asset depreciation or amortization period may be shorter as we choose number of years. Shorten the depreciation period is conducive to accelerated cost recovery, cost can post in advance, so early after the shift accounting profits. In the case of tax rate, tax deferred pay, equivalent to an interest-free loans made to the state.
3 use of sales price for tax planning
Provisions that the construction of common standards for residential taxpayers to sell value added does not exceed 200% of the amount of deductible items, the exemption of land value-added tax; appreciation amount exceeding 200% of the amount of deductible items, shall be required for its full value-added tax. Taxpayers should seek to enjoy the tax exemption of tax concessions.
It is assumed, a real estate development of commercial housing sales price of a, 5% sales tax, urban maintenance and construction tax rate is 7%, 3% surcharge for education, in addition to sales tax and additional amount of deductible items outside of b, then Full deduction amount: b +5% a (1 +7% +3%) = b +5.5% a
To enjoy the exemption benefits, added value must be less than 20%, obtained: [a-(b+5.5% a)] / (b +5.5% a) <20%
Solution of the above inequality can see, a <12848b, the taxpayers want to enjoy the exemption from land value increment tax concessions, the sales could not exceeding the sales tax and additional amount of deduction than 12,848 times, or will the full tax. Can see from the above reasoning, when a = 12484b, the added value of just 20%. When the value was slightly higher than 20% should be applied “value-added rate of 50% or less, the tax rate is 3%” rule. Assume that prices increased to a + x (ie 12848b + x), the corresponding sales tax and additional increase of 55 Am, is: deductions allowed amount = b +5.5% a +5.5% x = b +7.0664% b + 5.5% x = 107.0664% b + 5- 5% x value added; 1.2848b + x (107.0664% b +5.5% x) = 21.4136% b +94.5% X. Land value increment tax payable is 0.3 × (13.6% b +94.5% x) = 6.42408% b +28.35% x.
If taxpayers want to increase profits by raising prices, they must be x> 6.42408qd~, - 28.35% x, or x> 0.0897b. That is, if you want to achieve by raising the price of greater income, we must make the price exceeding the sales tax and additional amount of deduction than 13,745 times (ie 12 848 +0.0897).
From the above analysis, the taxpayer sold real estate prices in the determination of rules to be followed is that when the addition to the sales tax and the additional amount after the deduction b when setting the price 12848b is the taxpayers can enjoy tax-free offers the highest price. This price can enjoy greater tax benefits they receive, if the price below that price, though also enjoy tax exemption, but only for low income, any increase in price, you must make the price higher than the 1.3745b, otherwise the benefits of higher price will not be enough to make up for higher prices by increasing the tax burden. When the tax rate jumped from 30% to 40% of such circumstances according to push to draw the best of each file tax threshold criteria for determining the price.
4 use of income recognition for tax planning
With the consumer’s personal housing requirements of a real estate business from the original rough housing development to decorate rooms, and renovation standards increase year by year, fitting-out costs in the housing fund to increase year by year the proportion of middle, so that the selling of Real Estate room revenues by the Fang Jiakuan and fitting models of two parts. According to China’s tax law, corporate sales of commodity houses by sales amount to 5% for the business tax to provide decoration services in accordance with the decoration of the contract value of 3% to pay business tax, urban construction tax and education tax added Junan business tax of 11% of pay, while still the land value tax and deed tax, if the price of commercial housing decoration is included in the price, by real estate companies will pay more sales tax and land value-added tax. Besides, given the relatively high unit value of real estate, the buyer is difficult to produce large amounts of money to buy one, which can be used to confirm income installments, rather than total income recognition Anzhao price so that you can split the corresponding node transfer costs, play a tax saving effect.
5 using the accounting treatment of employee wages for tax planning
When calculating the taxable income deduction of wages of workers in two ways: First, the wage tax means the total tax payment of wages within the standard, deducted; more than the standard deduction shall not part. The other is total wages and economic methods of linking, average wage growth rate lower than the growth rate of labor productivity within, in the calculation of taxable income may be deducted. Alternative approaches in the two cases, poor efficiency in the Mainland enterprises adopt the first method, or better efficiency in the coastal enterprises adopt the second approach, as far as possible controls in the taxable wage workers income within the deductible. Another conversion at reasonable cost may be tax planning, such dividends paid on employee ownership can be paid out year-end bonuses, to increase costs; sales staff salaries bonuses and reasonable business expenses into by bun form of incentive pay, Tax can be reasonable.
6 use of investment tax planning
On the accounting treatment of long-term investment cost method and equity method, the choice of two methods for tax planning can result in a certain space. Because the cost of its investment income realized but not before the sub-return investments, the investment company’s “investment income” account does not reflect realized investment gains, while the equity method investment earnings regardless of whether the points back, both in the investment business “investment income” account to reflect. Thus, companies using the cost method can be invested enterprises will be paid by the investment income were invested in long-stay business account as a capital accumulation can also be used for other purposes, to avoid some long-term investment income should be in back corporate income tax. Therefore long-term investment and short-term investments can be found standard reference point. Without prejudice to the relevant provisions of the State under the premise of the application of cost as much as possible or as much as possible to identify short-term investment of an investment will help reduce the cost of paying taxes.
7 full use of the taxable income before tax adjustments for tax planning
Although the adjustment of taxable income by the Inland Revenue Department is to test, but if some method can make the wages, hospitality, advertising fees are not excessive, these methods are reasonable avoidance measures, the boundaries between legal and illegal users were required under circumstances to make the necessary professional judgments. In addition, if some projects not up to standard, other excess may be related to the swap, so that the whole is not exceeded. Of course, this requires some degree of good grasp. As the real estate business expenses each year is a huge advertising costs, advertising expenditures and sales are closely linked, each year, spending 2% of sales. Threshold can be deducted, if the cost of advertising by the Corporation unified plan, agreed to pay, advertising costs are likely to arise out of proportion head case and not in the tax deduction, while the other costs associated with the company’s advertising reach this ratio is also, when advertising costs can be achieved to the reasonable transfer of associated gas transportation.
3 theoretical effort
When the existence of two or more tax options, companies should design and logistics, to achieve the minimum, a reasonable tax. Although the adjustment of taxable income by the Inland Revenue Department is to test, but if some method can make the wages, hospitality, advertising fees are not excessive, these methods are reasonable avoidance measures, the boundaries between legal and illegal users were required under circumstances to make the necessary professional judgments. In addition, if some projects not up to standard, other excess may be related to the swap, so that the whole is not exceeded. Of course., this requires some very good degree of certainty, must also follow the basic principles of tax planning:.
consider the complementary economic environment
The more developed the local real estate economy, the more intense competition, companies, must find ways to cut costs, the greater the demand for tax planning, and thus the greater the impact of local government. Government policy on tax planning guidance and whether we should decide how to encourage, which involves various government functions, the real deciding whether the preferential policies provided certain criteria are often not the tax authorities, enterprises should make full use of other functions right of approval, to obtain tax relief eligibility. Level of the tax authorities on the business of law enforcement capacity to have a great impact on tax planning.
to follow the principle of cost-effectiveness
Any planning program has its two sides, with a particular implementation of the program planning, business interest in obtaining some of the same time reduce the tax burden will definitely pay extra for the implementation of the program costs, and lost by giving up other programs corresponding opportunities for income. When the new costs incurred or loss when less than the benefits obtained, the planning program is reasonable, when the costs or losses greater than the benefits obtained, the planning program is the failure of the program. A successful tax planning must be a variety of programs optimized. The lightest tax burden can not be simply that the program is the failure of the program. A successful tax planning must be a variety of programs optimized. The lightest tax burden can not be simply that the program is the best tax planning program.
(C) the proper understanding of the principles of tax law and accounting separation
Because of different accounting and tax law purposes, the basic premise and the principle followed in some differences in tax planning must take into account the tax laws and corporate accounting system appropriate separation is inevitable.
1.For different purposes. The purpose of the development enterprise accounting system is to truly and completely reflect the financial condition, results of operations and changes in financial position of the picture, for the statement users to provide decision useful information. Fundamental point is to provide investors or potential investor fully understand the veracity of corporate assets and earnings potential. The main purpose of the tax law is to get the country’s fiscal income, adjusted economic and social development. Different purposes, both times on the same issues of economic behavior or make a different specification requirements. /
2. Different basic premise. The basic premise of accounting, including: accounting entity, going concern, accounting stage, monetary measurement. Accounting to determine the object, the choice of accounting methods, accounting data collection and so on to the basic premise of accounting basis. Since the purpose of tax accounting system and different, so the basic premise of the two differ. Accounting of the main information needs of persons in accordance with the accounting requirements of accounting units, can be a subject of law, it can be an economic subject. Taxpayer is directly liable to tax according to law, the basic tax units (or natural), that is, the individual taxpayer tax law. Accounting period, as accounting systems and tax laws for different purposes, on income, expenses, assets, liabilities, etc. to confirm time and scope are sometimes not the same, thus resulting accounting profit before tax and taxable income differences between the produce-timing differences and permanent differences.
3.Follow different principles. As the corporate accounting system and tax laws serve different purposes, leading to two different purposes for the realization of the principles are quite different. Tax also follow some basic principles of accounting, but insist on the legal principle of tax law, income and balanced principles of fairness, anti-avoidance principles and facilitate the collection and management principles, such as sound or prudent principle, and many other basic principles of accounting the departure from the use of another. Above all these differences in tax planning programs need to be taken into account.
In 2006 the Ministry of Finance issued a new “Enterprise Accounting Standards”, of which 38 specific standards have varying degrees of change in accounting subjects and deal with major accounts have made the new requirements. China’s tax reform has also entered into a comprehensive implementation phase, the State personal income tax reform in 2006, Xiaofei tax reform based on the mid-2007 has steadily VAT, corporate income tax, “the two France Hebing”, personal income tax, resource tax dollars tax method, the standard land-use tax increase, tax policy adjustments and the introduction of international anti-tax avoidance policies such as a new series of major reforms. Consolidation within the enterprise income tax in particular, the reform process it affects every business. How to grasp the situation of the new tax reform, the latest policy and tax reform to avoid the impact to the enterprise to seize the opportunity to drive business growth, in the good old and new criteria for successful (system) interface and the basis for the implementation of new guidelines further promote the corporate tax planning is a financial officer for every concern and thought must be a major issues. Enterprises should set up a dedicated real estate tax accounting, in addition to have the financial and accounting knowledge, especially to master tax, business tax planning in order to play a significant role. Tax accounting functions: First, on the taxable income under the tax laws, deductible, and taxable property taxable profit recognition and measurement, calculation and payment of taxes payable, preparation of tax returns to tax authorities to meet the requirements of tax information. Second., the development of enterprises according to the tax and spending plans on tax forecasting, the activities on a reasonable tax planning, tax accounting of the financing role to play as much as possible to minimize the tax burden to businesses.
4.A Conclusion
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浅谈房地产开发企业的税收筹划
摘要：企业税收筹划是指纳税人根据税法中的相关规定对企业涉税事项进行旨在减轻税负、有利于实现企业财务目标的对策与安排。因此，税收筹划不同于逃税、偷税，是企业的一项重要财务管理活动。本文根据房地产行业的特点，分别从房地产项目立项、建设和销售阶段提出所应考虑的税收筹划，具有很大的现实意义。
1导论
税收是企业在生产经营中无偿向政府支付的一种费用，具有强制性和无偿性，企业作为独立经营的主体，可以在合法合理的前提下，尽量减少纳税额，使税收负担率达到最低。税收筹划作为企业经营活动的一项重要活动，是在一定的客观条件下存在的，目前看来包括政府依法治税的水平和税法变动情况两类因素。税收筹划在相当程度上是使用了会计政策选择的好处。我国税法和会计法规指明企业可以在法律法规的允许范围内选择自己的会计政策，给企业提供了合理的避税空间，着重从会计政策角度分析房地产企业税收筹划的主要方式。
首先依法治税是进行税收筹划的前提，税收筹划是以现行税制为基础的，如果某一地区的实际税收经营不是以现行税法为依据，而是以其他类似收入指标的因素为依据，那么进行税收筹划也就失去了实际意义，这是企业进行税收筹划时应该注意的重要问题。其次，由于税法作为一种法律既有稳定性，也有一定的灵活性，所以进行税收筹划应该时刻关注税法的变化。在体制转轨尚未完成、税法调整较为频繁的阶段，这点尤其重要，因为税法一旦调整，税收筹划的依据可能消失或改变，筹划的结果就完全可能与当初进行筹划的预期相反。所以，企业的决策者和财务人员应当重视税法的变化和调整，并据此相应调整税收筹划的策略和方案。任何一个税法的调整，其内容本身就是新的税收筹划的基础。
税收筹划由3个操作层次组成：①初级税收筹划：避免企业超额税负。②中级税收筹划：优化企业税务政策。③高级税收筹划：争取有利的税收政策。真正意义上的税收筹划是一个企业不断走向成熟和理性的标志，是一个企业纳税意识不断增强的表现。在税法规定的范围内，纳税人往往面临着税负不同的多种纳税方案的选择，纳税人可以避重就轻，选择低税负的纳税方案，企业税收筹划就是合理最大限度地在税法允许的范围内减轻企业的税收负担。
2经验事实
房地产企业项目立项应考虑的税收筹划
房地产企业的税收筹划是一个涉及全局的、统筹性的财务管理活动，因此在房地产项目立项阶段进行的税收筹划最重要。
选择合适的建房方式
大部分房地产经营企业倾向于自行建造并销售房地产，这种方式的筹划空间较小，若利用、代建、合建等方式则筹划空间较大。
房地产的代建行为。这种方式指房地产开发企业代客户进行房地产开发并向客户收取代建收入的行为。就房地产开发企业而言，虽然取得了一定的收入，但始终没有发生房地产权属的转移，其收入属于劳动报酬，为营业税的征税范围，不是土地增值税的征税范畴。房地产开发企业可以利用这种方式减轻税负，但前提是在开发之初就能确定最终用户，实行定向开发，从而避免开发后销售缴纳土地增值税。
合作建房方式。根据《营业税问题解答（一）的通知》的规定，“合作建房”是指一方提供土地使用权，另一方提供资金，双方合作建造房屋的行为。建成后按比例分房自用的，暂免征收土地增值税；建成后转让的，再按规定征收土地增值税。此外，以土地入股合作建房或以无形资产、不动产投资入股的。参与接受投资方利润分配，共同承担投资风险的行为，不征收营业税；对股权转让也不征收营业税。企业可充分利用这些优惠政策，实现共赢。
2开发多处房地产
房地产公司在同时开发多处房地产时，可分别核算，也可合并核算，两种方式所缴纳的税收不同，这为企业选择方式提供了税收筹划的空间。一般来讲，合并核算的税收利益大一些，但也存在分别核算更有利的情况，具体如何核算：需要企业根据具体情况予以分析比较。。
例1长春某房地产公司同时开发两处位于城区的房地产，第一处房地产出售价格为1000万元，根据税法规定扣除的费用为400万元；第二处房地产出售价格为1500万元，根据税法规定扣除的费用为1000万元。如果企业选择分别核算，第一处房地产的增长率为600÷400=150%，应缴纳土地增值税600×50%-400×15%=240（万元），营业税及其附加1000×5.5%=55（万元）；第二处房地产增长率为500÷1000=50%，应缴纳土地增值税500×30%=150（万元）；营业税及其附加1500×5.5%=83.55（万元）。该房地产公司的利润为（不考虑其他税费）1000+1500-400-1000-240-55-150-83.55=571.45（万元）。若合并核算，两处房地产的出售价格为2500万元，根据税法规定可扣除费用为1400万元，增值额为1100万元，增长率为1100÷1400=78.5%。应该缴纳土地增值税1100×40%-1400×5%=370（万元）；营业税及其附加2500×5.5%=137.5（万元）。不考虑其他税费，该房地产公司的利润为2500-1100-370-137.5=892.5（万元）。该税收筹划减轻税收负担892.5-571.45=321.05万元。
房地产企业项目建设中应考虑的税收筹划
1通过增加扣除项目对土地增值税进行税收筹划
土地增值税是房地产开发的主要成本之一，而土地增值税在建造普通标准住宅增长率不超过20%的情况下可以免征，企业可以通过增加扣除项目使得房地产的增长率不超过20%，从而享受免税待遇。
例2长春某房地产公司开发一栋普通标准住宅，房屋售价为1000万元，按照税法规定可扣除费用为800万元，增值额为200万元，增长率为200÷800=25%。该房地产公司需要缴纳土地增值税200×30%=60（万元），营业税1000×5%=50（万元）；城市维护建设税和教育费附加50×10%=5（万元）。不考虑企业所得税，该房地产公司的利润1000-800-60-50-5=85（万元）。如果该房地产公司进行税收筹划，将房屋进行简单装修，费用为200万元， 房屋售价增加至1200万元，则按照税法规定可扣除项目增加为1000万元，增值额为200万元，增长率为200÷1000=20%，不需要缴纳土地增值税。该房地产公司需要缴纳营业税1200×5%=60（万元）；城市维护建设税和教育费附加60×10%=6（万元）。不考虑企业所得税，该房地产公司的利润为1200-1000-60-6=134（万元）。该税收筹划降低企业税收负担134-85=49（万元）。
相关借款利息的筹划实务
由于大部分房地产经营企业开发资金来自借贷，具有资金量大、借款期限长、利息费用多等特点，所以可利用合适的利息扣除方式对借款利息进行税收筹划。
（1）针对房地产开发完工之前的利息费用，可以将完工之前的借款利息计入开发成本，并可作为计算房地产开发费用（期间费用）的扣除基数。特别是从事房地产开发经营的企业，还可按照取得土地使用权所支付的金额与房地产开发成本之和，加计20%扣除，这样可以大大增加扣除项目，降低增值额，从税基和税率两方面减轻税负。
（2）针对房地产开发完工之后的利息费用支出，凡能够转让房地产项目计算、分摊并提供金融机构证明的，房地产开发费用按取得土地使用权所支付的金额与房地产开发成本之和的10%以内计算扣除。企业据此可以选择：如果购买房地产主要依靠负债筹资，利息费用所占比例较高，可提供金融机构证明，据实扣除。反之，主要依靠权益资本筹资，利息费用很少，则可不计算应分摊的利息，这样可以多扣除房地产开发费用，对实现企业价值最大化有利。
销售与装修分开，分散经营收入
随着装修费在房款中所占比重逐年递增，若房地产企业与购房者签订合同时稍加变通则可取得意想不到的效果。若房地产公司现设立一家装修公司，同时与客户签订两份合同：一份房屋销售合同，一份房屋装修合同，则只需就第一份合同注明金额缴纳土地增值税，第二份合同不用缴纳土地增值税，税基和税率减少，从而减轻了税负。
房地产销售方式的选择也是进行税收筹划的一种好方式，通过改变销售模式的筹划不仅可以直接减少税负，而且可以间接地获得货币时间价值的好处。这主要涉及两方面。
1 针对纳税主体的新设分立
这也就是说，房地产经营企业可以通过设立独立销售公司负责房地产销售，这种分立使土地增值税、营业税、企业所得税的筹划空间很大。
例3长春某房地产公司销售的普通标准住宅，在允许扣除的项目金额基本相同的前提下，可采用以下售价方式。①若以1500万元的价格售出，可扣除的项目金额为1167.5万元，增长率为28.48%应纳99.75万元的土地增值税，净赚232.75万元。②以1400万元的价格出售，可扣除的项目金额为1166.96万元，增长率为19.97%，免征土地增值税，净赚233.04万元。③如果房地产公司设立独立房屋销售公司，那么房地产公司可以将住房以1400万元的售价卖给销售公司，然后再由销售公司一1500万元的价格卖出，当开发公司卖给销售公司时，由于其增长率为19.97%＜20%，免纳土地增值税。当销售公司以1500万元售出时，扣除营业税及附加合计：1500×5.5%=82.5（万元），可扣除的项目金额为1167.5+82.5=1250（万元），其增长率为16.67%＜20%，免纳土地增值税。从全局来看，销售时只增加营业税等税金，1400×5.5%=77（万元），获利润1500-（1167.5+77）=255.5（万元），比筹划前增加255.5-232.75=22.75（万元）。
2 减少账面收入或递延纳税时间
（1）开发企业无偿或收取极少手续费委托销售公司销售房地产，并可协商开具销售清单，由于这种方式应按实际销售额于收到代销单位代销清单时确认收入的实现，所以在确认纳税义务时间上可尽量递延，同时这样可避免销售公司缴纳营业税。
（2）将原来由开发企业承担的销售及管理费用转嫁到销售公司，使销售公司所得税减少甚至不交。当然，对于业务招待费和广告费等有费用扣除限额的扣除项目，应事先协商确定由开发企业承担，以避免上述费用应超标而调增应纳所得税的情况。
（3）对于客户通过银行按揭方式购买开发产品的，其首付款应与实际收到日确认收入的实现，余款在银行按揭办理转账之日确认收入的实现。所以尽量与客户和银行协商，开立指定代收专户，将客户按揭还贷的部分定期先存入专户，然后分期办理转账时再确认收入并纳税。
纳税筹划的基本原则是纳税人在合法的前提下，选择税负较轻的纳税方案，以减少现金流出，增加可至支配资金，实现自身利益最大化的一种经济活动。企业在固定资产的日常维护、处置、折旧提取的过程中，也应考虑其对纳税的影响。我国税法和会计政策等有关法律和法规指明，企业可以在法律法规的允许范围内选择自己的会计政策， 这就给企业提供了合理的避税空间，不同会计政策的选择会给企业造成不同的税负，因此企业应对会计政策仔细选择。房地产企业涉及到多个纳税环节，和其他企业相比税负较重，就运用会计政策对房地产企业进行税收筹划做出分析，主要包括以下几点。
1利用坏账准备进行税收筹划
企业时常会有坏账发生，房地产企业更是如此。发生的坏账取得税务机关认可后，可作为坏账损失冲减应纳税所得额，节约所得税的上缴，但需注意的是，不是所有坏账都可作为坏账损失处理。因此，避税者必须清楚在什么条件下的坏账可列为坏账损失。此外，企业已列为坏账损失的应收款项，在以后年度全部或者部分收回的，应计入收回年度的应纳税所得额。
2利用折旧、折耗和摊销的会计处理方法进行税收筹划
固定资产折旧、无形资产摊销和递延资产摊销是交纳所得税前准予扣除的项目，在收入既定的情况下，折旧和摊销额越大，应纳税所得额就越少。会计上可用的折旧方法很多，加速折旧就是一种比较有效的合理避税方法。另外，企业财务制度虽然对固定资产折旧年限、无形资产和递延资产的摊销期限做出了分类规定，但也有一定的弹性，对没有明确规定折旧或摊销年限的资产可尽量选择较短的年限。缩短折旧年限有利于加速成本收回，可以使后期成本费用提前，从而使前期会计利润发生转移。在税率稳定的情况下，所得税递延交纳，相对于向国家取得了一笔无息贷款。
3利用销售定价进行税收筹划
有关规定表明，纳税人建造普通标准住宅出售，增值额未超过扣除项目金额的200%时，免征土地增值税；增值额超过扣除项目金额的200%的，应就其全部增值额按规定纳税。纳税人应设法享受免税的税收优惠。
现假定，某房地产开发的商品销售价格为a,营业税率为5%，城市维护建设税率为7%，教育费附加为3%，除销售税金及附加外的扣除项目金额为b，则全部扣除项目金额为：b+5%a(1+7%+3%)=b+5.5%a，要享受免税的税收优惠，增长率必需小于20%，得出：[a-(b+5.5%a)]/ (b+5.5%a)<20%,解以上不等式可知，a<12848b，即纳税人要享受免征土地增值税的优惠，其销售额不能超过除销售税金及附加以外的扣除项目金额的12848倍，否则将全额征税。从上述推理可知，当a=12848b时，增长率刚好为20%。当增长率略高于20%时，应适用“增值率为50%以下，税率为3%”的规定。假定税价提高到a+x(即12848b+x)相应的销售税金及附加提高了55甲m，则：允许扣除项目金额= b+5.5%a+5.5%x= b+7.0664%b+5.5%x=107.0664%b+5-5%x增值额；1.2848b+x(107.0664%b+5%x)=21.4136%b94.5%x。应纳土地增值税0.3×（13.6%b+94.5%x）=6.42408%b+28.35%x。
若纳税人欲通过提高售价达到增值收益，就必须使x>6.42408qd~,-28.35%x,即x>0.0897b。这就是说如果想通过提高售价取得更大的收益，就必须使价格超过除销售税金及附加以外的扣除项目金额的13745倍（即12848+0.0897）。
从上面分析可知，纳税人在销售房地产时售价的确定应遵循的规律是，当除销售税金及附加后的扣除项目金额为b时，将售价定为12848b是该纳税人可以享受免税优惠的最高价位。这一价格即可享受免税又可获得较大的收益，如果售价低于该价位，虽也能享受免税，却只能获取较低的收益，如欲提高售价，则必须使价格高于1.3745b，否则价格提高带来的收益将不足以弥补价格提高增加的税收负担。当税率从30%跃升到40%时，也可依此类推，从而得出每一档税率起点的最佳价格的确定标准。
4 利用收入的确认进行税收筹划
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