外文翻译浅谈房地产开发企业的税收筹划

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1、译文：浅谈房地产开发企业的税收筹划 学生姓名 学 号 院 系 经济与管理学院 专 业 会计 指导教师 完成日期 1Of tax planning for real estate enterprisesAbstract: 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 g

2、oals 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

3、 take into account the tax planning, has great practical significance.1 IntroductionTax 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 legi

4、timate, 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

5、 extent is the use of the benefits of accounting policy choice. Chinas 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

6、 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 o

7、n, 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 trans

8、ition 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

9、 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 plann

10、ing: 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

11、 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 factOne should consider the project

12、in Real Estate Tax PlanningReal 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 meansMost enterprises tend to own real estate construction and sales of real e

13、state, 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 constructi

14、on 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 t

15、ax 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”

16、 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 val

17、ue 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

18、business tax. Businesses can take advantage of these preferential policies, to achieve win-win situation.2 many real estate developmentReal 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, sele

19、ct 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 spec

20、ific situation.Example 1 Changchun real estate company has also developed a two in the citys 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

21、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; Sec

22、ond 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 companys profit (not considering other taxes) 1000 +1500-400-1000-240-55-150-83.

23、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

24、 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 companys 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.Sec

25、ond, real estate projects, the city should consider tax planning1 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 residen

26、tial 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

27、, 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 educa

28、tion surtax 50 × 10% = 5 (million). Without regard to income tax, the real estate companys 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 wit

29、h 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 Cons

30、truction Tax and Education 60 × 10% = 6 (million). Without regard to income tax, the real estate companys 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 loansAs most of the developme

31、nt 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 b

32、e 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 de

33、velopment 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, asses

34、sed 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 estat

35、e 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 p

36、roof 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, dec

37、entralized operating incomeWith 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 si

38、gned 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 burde

39、n. 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 divisionT

40、hat 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 pro

41、ject 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 2,327,5

42、00 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 millio

43、n 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 b

44、usiness 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% =

45、 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

46、, 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

47、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

48、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 con

49、firmation 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 depo

50、sit 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

51、 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. Chinas tax laws and accounting policies and other relevant laws and regulations specified in th

52、e 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 accoun

53、ting 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,

54、 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 d

55、ebts. 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 PlanningDepreciation of fixe

56、d 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 depreciat

57、ion 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, th

58、e 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

59、pay, equivalent to an interest-free loans made to the state.3 use of sales price for tax planningProvisions 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; appreciat

60、ion 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 constr

61、uction 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) <

62、;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, w

63、hen 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 a

64、llowed 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, th

65、ey 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 es

66、tate 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, t