外文翻譯---淺談房地產(chǎn)開(kāi)發(fā)企業(yè)的稅收籌劃

1、<p>　　譯文：淺談房地產(chǎn)開(kāi)發(fā)企業(yè)的稅收籌劃</p><p>　　學(xué)生姓名 </p><p>　　學(xué) 號(hào) </p><p>　　院 系 經(jīng)濟(jì)與管理學(xué)院 </p><p>　　專(zhuān) 業(yè) 會(huì)計(jì) &

2、lt;/p><p>　　指導(dǎo)教師 </p><p>　　完成日期 </p><p>　　Of tax planning for real estate enterprises</p><p>　　Abstract: Corporate tax planning re

3、fers 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 p

4、lanning 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, constructi

5、on and sales stage should</p><p>　　1 Introduction</p><p>　　Tax is the enterprise Zaisheng Chan operations free of charge to the Government to pay a charge, compulsory and free Xing, business as

6、an independent business Zhu Ti, can, under the premise of the reasonable and legitimate, as Jianshao taxes to bring an 負(fù)擔(dān) revenue reached a low. Business activities of tax planning as an important event, is certain of th

7、e objective conditions exist, and Now it seems at least include government taxes of Shui Ping Hu Tax Law Changes Qingkuanglianglei Yinsu. Tax Pla</p><p>　　First of all taxes according to law is a prerequisit

8、e 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 th

9、e 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

10、 attenti</p><p>　　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 pl

11、anning: 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

12、 variety of different tax options tax program, taxpayers can be evasive, choose a low tax b</p><p>　　2 empirical fact</p><p>　　One should consider the project in Real Estate Tax Planning</p&g

13、t;<p>　　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.</p><p>　　A selection of suit

14、able housing means</p><p>　　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

15、larger space.</p><p>　　(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

16、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

17、 category. Real estate development companies can use this way to reduce the tax burden, but only</p><p>　　(2) cooperative housing means. According to “Business Tax Questions (1) notice” requirement, “coopera

18、tive 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 price

19、s 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</p><p>　　2 many real estate

20、 development</p><p>　　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 me

21、thod 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

22、 companies to be analyzed and compared according to the specific situation.</p><p>　　Example 1 Changchun real estate company has also developed a two in the city’s real estate, office real estate sale price

23、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 ch

24、osen 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 (mill</p><p>　　Second, real estate proj

25、ects, the city should consider tax planning</p><p>　　1 by increasing the deduction for tax planning on the land value increment tax </p><p>　　Land value increment tax is one of the major costs o

26、f 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

27、real estate does not exceed 20%, which enjoy duty-free treatment.</p><p>　　Example 2 Changchun, a real estate company development a common standard of housing, housing for sale at 10 million yuan, according

28、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 ×

29、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 pro</p><p>　　2 related to the planning of

30、practical interest loans</p><p>　　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

31、 of interest deductions on loan interest for tax planning.</p><p>　　(1) before the completion of real estate development for the interest cost of borrowing can be completed before the total interest cost of

32、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

33、 amount paid and the estate and development costs, plus 20% of the net, which can greatly increase the deduction, reduce the value added from</p><p>　　(2) for real estate development and interest expenses af

34、ter 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

35、 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

36、to t</p><p>　　3 separate sales and fitting, decentralized operating income</p><p>　　With the renovation costs in the housing fund to increase the proportion of each year, if the real estate comp

37、anies 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,

38、 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 incre</p><p>　　The choice of real estate s

39、ales 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 involv

40、es two aspects.</p><p>　　A new subject for the tax division</p><p>　　That is to say, real estate operating companies can set up an independent sales company is responsible for real estate sales,

41、 this dexision of land value-added tax, business tax, enterprise income tax planning is very big.</p><p>　　Example 3 Changchun, a real estate company selling the ordinary residential project in the amount of

42、 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

43、 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%, ex</p><p>　　2 to reduce the c

44、arrying amount of deferred tax income or time</p><p>　　(1) development enterprise free or charge very little handling consignment sales, real estate, and can consult the list issued by sales, because in this

45、 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 sal

46、es of the company to avoid paying sales taxes.</p><p>　　(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

47、 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, i

48、n order to avoid these costs exceeded the increase was a result of taxable income situation.</p><p>　　(3) means for customers to purchase mortgage product development, its first day of actual receipt of paym

49、ent 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

50、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 a</p><p>　　The basic principles o

51、f 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 ec

52、onomic 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

53、 laws and regulations specified in the</p><p>　　A use for bad debts for tax planning.</p><p>　　Enterprises often have bad place, especially the real estate business. Bad debts that occurred afte

54、r 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 c

55、an 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 t</p><p>　　2 use of depreci

56、ation, depletion and amortization method of accounting into OK Tax Planning</p><p>　　Depreciation of fixed assets, intangible assets and deferred assets are allowed to deduct income tax before the project, e

57、stablished 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 effectiv

58、e and reasonable means of avoidance. In addition, the enterprise financial system, although the depreciation period of fixed assets, amortization of intangibl</p><p>　　3 use of sales price for tax planning&l

59、t;/p><p>　　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; appre

60、ciation 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.</p><p>　　It is assumed, a

61、 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 i

62、tems outside of b, then Full deduction amount: b +5% a (1 +7% +3%) = b +5.5% a </p><p>　　To enjoy the exemption benefits, added value must be less than 20%, obtained: [a-(b+5.5% a)] / (b +5.5% a) <20%<

63、/p><p>　　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 a

64、mount 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

65、of 50% or less, the tax rate is 3%” rule. Assume that prices increased to a + x (i</p><p>　　If taxpayers want to increase profits by raising prices, they must be x> 6.42408qd~, - 28.35% x, or x> 0.0897

66、b. 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).</p><p>　　Fr

67、om 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 1

68、2848b 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 inc

69、rease in price, you must make the price higher than the 1.</p><p>　　4 use of income recognition for tax planning </p><p>　　With the consumer’s personal housing requirements of a real estate busi

70、ness 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 sel

71、ling 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 de</p>

72、<p>　　5 using the accounting treatment of employee wages for tax planning</p><p>　　When calculating the taxable income deduction of wages of workers in two ways: First, the wage tax means the total tax

73、 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 pro

74、ductivity within, in the calculation of taxable income may be deducted. Alternative approaches in the two cases, poor efficiency in the Mainland enterprises adopt</p><p>　　6 use of investment tax planning<

75、;/p><p>　　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 r

76、ealized 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 po

77、ints back, both in the investment business “investment income” account to reflec</p><p>　　7 full use of the taxable income before tax adjustments for tax planning </p><p>　　Although the adjustme

78、nt 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 b

79、etween 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

80、is not exceeded. Of course, this requir</p><p>　　3 theoretical effort</p><p>　　When the existence of two or more tax options, companies should design and logistics, to achieve the minimum, a rea

81、sonable 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 avo

82、idance measures, the boundaries between legal and illegal users were required under circumstances to make the necessary professional judgments. In addition, if some </p><p>　　consider the complementary econo

83、mic environment</p><p>　　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

84、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 p

85、rovided certain criteria are often not the tax authorities, enterprises should make full use of ot</p><p>　　to follow the principle of cost-effectiveness</p><p>　　Any planning program has its tw

86、o 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 los

87、t 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 th

88、e benefits obtained, the plan</p><p>　　(C) the proper understanding of the principles of tax law and accounting separation </p><p>　　Because of different accounting and tax law purposes, the bas

89、ic 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.</p><p>　　1.For different pu

90、rposes. 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 us

91、ers 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

92、get the country’s fiscal income, adjusted </p><p>　　2. Different basic premise. The basic premise of accounting, including: accounting entity, going concern, accounting stage, monetary measurement. Accountin

93、g 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 o

94、f the two differ. Accounting of the main information needs of persons in accordance with the accounting requirements of accou</p><p>　　3.Follow different principles. As the corporate accounting system and ta

95、x 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

96、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 acco</p>

97、<p>　　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 n

98、ew 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 ta