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土地增值税是影响房地产开发企业税后利润的一个重要因素,《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》(国税发[2006]187号)中规定,从2007年2月1日起,要加强对房地产开发企业土地增值税的清算工作,此政策对房地产开发企业税后利润产生了较大的影响。本文通过对影响房地产开发企业税后利润的因素进行分析,就房地产开发企业在政策范围内如何实现税后利润最大化进行了探讨,并提出了相关建议。
The land value increment tax is an important factor that affects real estate development enterprises’ profit after tax. According to the Notice of the State Administration of Taxation on Issues Concerning the Liquidation of Land Appreciation Taxes in Real Estate Development Enterprises (Guo Shui Fa [2006] No. 187), from 2 On the 1st of January, it is necessary to strengthen the liquidation of the land value increment tax on real estate development enterprises, which has a great impact on the after-tax profits of real estate development enterprises. This paper analyzes the factors that affect real estate development enterprises after-tax profits, discusses how to maximize the after-tax profits of real estate development enterprises within the policy scope, and puts forward some suggestions.