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 超过 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 developing 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 × 5% = 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)国际环境保护的发展趋势及对我国的影响答辩
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 real 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. 本文来自优'文~论^文·网原文请找腾讯3249.114
(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 accordingly: 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.
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