摘 要

我国房地产行业对国民经济的影响十分重大,但国家限购限贷等因素正在压缩房地产开发企业的利润空间，房地产开发企业在寻找解决之道。房地产开发企业的纳税总额较高，税负较重，房地产开发企业越来越关注企业税收成本。土地增值税是房地产开发企业涉及的主要税种之一，最高能达到税收成本的三分之一，对房地产开发企业有较大影响。

土地增值税的复杂性带来一定的税收筹划空间，针对土地增值税设计并选择和落实税收筹划方案能够有效降低税收成本，进而影响企业经营成果。因此，土地增值税税收筹划受到越来越多企业的重视，是房地产开发企业降低成本的有效方法之一。

本文结合现行政策对H房地产开发企业的W项目进行筹划方案设计，通过方案比较选择最优筹划方案，并分析税收筹划方案可能出现的税收风险同时提出明确的应对措施。

第一部分是绪论，该部分主要内容是对研究背景和研究意义进行介绍，分析并总结了国内外学者关于税收筹划和土地增值税研究文献，并明确本文的研究内容和研究方法，分析本文的创新及不足之处。

第二部分是房地产开发企业土地增值税税收筹划基础，该部分首先对房地产开发企业进行界定，其次介绍目前土地增值税的税收法规，再次对土地增值税税收筹划的必要性和可行性进行分析，最后分析了土地增值税税收筹划的目标和方法。

第三部分是H房地产开发企业W项目土地增值税业务背景介绍，该部分首先对H房地产开发企业的基本情况、财务情况和纳税情况进行介绍，然后对W项目进行介绍，主要介绍W项目的土地情况和规划设计。

第四部分是房地产开发企业W项目前期准备阶段的税收筹划分析，该部分首先对W项目前期准备阶段进行土地增值税税收筹划方案设计和税收筹划方案选择分析，然后探讨W项目前期准备阶段土地增值税税收筹划方案落实与控制。

第五部分是H房地产开发企业W项目开发建设阶段的税收筹划分析，该部分首先对W项目开发建设阶段进行土地增值税税收筹划方案设计和税收筹划方案选择分析，然后探讨W项目开发建设阶段土地增值税税收筹划方案落实与控制。

第六部分是H房地产开发企业W项目销售阶段的税收筹划分析，该部分首先对W项目销售阶段进行土地增值税税收筹划方案设计和税收筹划方案选择分析，然后探讨W项目销售阶段土地增值税税收筹划方案落实与控制。

关键词：房地产开发企业,税收筹划,土地增值税II

I

ABSTRAC

China's real estate industry has a significant impact on the national economy,but the national purchase and loan restrictions and other factors are reducing the profit space of real estate development enterprises, real estate development enterprises are looking for solutions. The total amount of tax paid by real estate development enterprises is high and the tax burden is heavy. Land value-added tax is one of the main taxes involved in real estatedevelopment enterprises,which can reach up to one third of the tax cost and has a great impact on real estate development enterprises.

The complexity of land value added tax brings a certain space for tax planning.The design, selection and implementation of tax planning schemes for land value added tax can effectively reduce tax costs and affect the business results of enterprises. Therefore, land value-added tax planning is one of the effective ways to reduce the cost of real estate development enterprises.

Combined with the current policies,this paper designs the planning scheme for the W project of H real estate development enterprise, chooses the optimal planning scheme by comparing the schemes, analyzes the possible tax risks of the tax planning scheme and puts forward clear countermeasures.

The first part is the introduction.The main content of this part is to introduce the research background and significance, analyze and summarize the domestic and foreign scholars' research literature ontax planning and land value-added tax,clarify the research content and research methods of this paper, and analyze the innovation and shortcomings of this paper.

The second part is the land value-added tax planning basis,this part firstly defines real estate development enterprises, secondly introduces the land value-added tax laws and regulations, and analyzes the necessity and feasibility of the tax planning . This paper also analysis of the land value-added tax planning goals and methods.

The third part introduces the background of land value-added tax business of H real estate development enterprise W project. This part first introduces the basic situation,financial situation and tax payment of H real estate development enterprise, and then introduces the W project, mainly introducing the land situation and planning and designing of the W project.

The fourth part is the tax planning analysis of the preparation stage of W project of H real estate development enterprise . This part first introduces W project preparation stage for land value-added tax planning design and tax planning selection,and discusses W project preparation stage land value-added tax planning scheme implementation and control.

The fifth part is the tax planning analysis of the development and construction stage of W project of H real estate development enterprise. This part first introduces W project development and construction stage for land value-added tax planning design and tax planning selection,and discusses W project development and construction stage land value-added tax planning scheme implementation and control.

The sixth part is the tax planning analysis of the sales stage of W project of H real estate development enterprise. This part first introduces W project sales stage for land value-added taxplanning design and tax planning selection,and discusses W project sales stage land value-added tax planning scheme implementation and control.

Key words: real estate development enterprise, tax planning, land value-added taxIII