摘要 2019年政府工作报告提到：“更好解决群众住房问题，改革完善住房市场体 系和保障体系，促进房地产市场平稳健康发展”。随着宏观调控力度加大，限购 限售政策出台，房地产企业盈利空间逐步缩小，税收筹划越来越被关注。 Z公司是一家较为传统的房地产开发企业，其土地增值税税额连年增长，且 税负高于欧亿·体育（中国）有限公司平均水平，这一状况一直没有得到管理层重视。近两年受土地成本 增加，银行贷款收紧，人工成本上涨等外界环境因素的影响，为进一步开源节流， 提高企业利润率和市场竞争力，管理层决定从过去忽视的一些领域进行分析，税 收就是其中重要一环。土地增值税的征税对象是对房屋建筑物和土地使用权转让 过程中的增值部分，适用30%-60%的超率累进税率，由于税率相对较高，折算后 税负水平也相对较重。近年来，随着国家税务总局对土地增值税管理要求逐步提 升，政府部门间信息共享程度日益增强，税务系统信息化建设渐趋完善，通过合 法税收筹划，减少土地增值税应纳税额，已经成为Z公司降本增效的重要手段。 本文针对Z公司开发的HY项目，通过对其立项、开发、销售、清算、后续 各个环节的梳理，结合全面成本管理理论，在现行土地增值税法规政策和地方性 规定的基本框架下，利用项目分期、面积优化、收入切分、配套投入、利息支出、 成本分摊等方面进行税收筹划方案设计，在方案设计效果上，将税负变化、利润 影响、筹划风险、筹划难度作为方案有效性的检验标准。考虑到从运营管理，政 策口径等诸多方面，税收筹划还是存在一定的风险性，本文对如何增强税收筹划 风险防范意识，提高税收筹划风险应对能力也提供了一些可操作的解决办法。 关键词：税收筹划，土地增值税，房地产开发企业 Abstract Abstract The report on the work of the government mentioned that " We will better address people’s housing needs, require local governments to shoulder primary responsibility, reform and improve housing market and support systems, and sustain the steady and healthy development of real estate markets. " The macroeconomic regulation had been stepped up, and restrictions on the purchase and sale of real estate were introduced. And all of these narrowed the space to survive, so companies had been paid more and more attentions on tax planning. Z Company is a traditional real estate company. Its land appreciation tax had increased year after year, and the tax burden was higher than the average. In the past two years, due to the increasing land costs, tightening bank loans, rising labor costs and other external factors, the company needed to increase revenue, reduce expenditure, to improve corporate profitability and market competitiveness. The company decided to analyze some factors, which had been neglected, especially taxation. The land appreciation tax is a kind of tax levied on the appreciation part during the transfer of housing, buildings and state-owned land use rights. It adopts a progressive tax rate ranged from 30% to 60%. Due to the high tax rate, the tax burden is relatively heavy, and led it to be one of the main taxes of Z Company. In recent years, the State Administration of Taxation had tightened the management of land appreciation tax. The construction of taxation systems had been improved. Different government departments also had increased sharing information. So reasonable tax planning and reducing the amount of land appreciation tax, became an important means for Z Company to reduce costs and increase efficiency. In this paper, based on the analysis of problems of HY project, we proposed a practical land appreciation tax plan. Under the basic framework of the laws, policies and local regulations, the plan focused on sales price, floor space, public instruments cost, interest expenses and cost dividing. We used tax burden change, profit change, planning risk, planning difficulty as the test of the economic benefits of the planning. In the end, this paper also provided some solutions to enhance the awareness of risk prevention and improve the ability of risk response. Key words: Tax planning, Land appreciation tax, Real estate enterprises 目录 III 目录 摘要 .................................................................. I Abstract .............................................................. II 第1章 绪论 ............................................................ 1 1.1研究背景与意义 .................................................... 1 1.1.1 研究背景 ...................................................... 1 1.1.2 研究意义 ...................................................... 1 1.2研究思路及内容 .................................................... 3 1.2.1 研究思路 ...................................................... 3 1.2.2 研究内容 ...................................................... 3 1.3 研究方法及框架 .................................................... 4 1.3.1 研究方法 ...................................................... 4 1.3.2 框架结构 ...................................................... 5 1.4 可能的创新与不足 .................................................. 6 1.4.1 可能的创新 .................................................... 6 1.4.2 不足之处 ...................................................... 6 第2章 理论基础与文献综述 .............................................. 7 2.1理论基础 .......................................................... 7 2.1.1 全面成本管理理论 .............................................. 7 2.1.2 企业风险管理框架理论 .......................................... 8 2.1.3 土地增值税基本概念 ............................................ 9 2.2国内外文献综述 ................................................... 11 2.2.1 国外文献综述 ................................................. 11 2.2.2 国内文献综述 ................................................. 12 2.2.3 简要评述 ..................................................... 14 第3章 公司概况与问题分析 ............................................. 15 3.1公司概况 ......................................................... 15 3.1.1 Z公司基本简介 ............................................... 15 3.1.2 Z公司财税状况 ............................................... 15 3.2存在问题 ......................................................... 16 3.2.1 土地增值税税负过高 ........................................... 16 目录 IV 3.2.2 项目运营管理不规范 ........................................... 19 3.3原因分析 ......................................................... 20 3.3.1 治理文化方面的原因 ........................................... 20 3.3.2 目标战略方面的原因 ........................................... 21 3.2.3 操作执行方面的原因 ........................................... 22 3.2.4 沟通协调方面的原因 ........................................... 22 第4章 筹划方案设计与选择 ............................................. 23 4.1筹划目标及思路 ................................................... 23 4.1.1 土地增值税税收筹划目标 ....................................... 23 4.1.2 土地增值税税收筹划思路 ....................................... 23 4.2 税收筹划方案优化 ................................................. 24 4.2.1 基于全员的筹划优化 ........................................... 24 4.2.2 基于全面的筹划优化 ........................................... 28 4.2.3 基于全程的筹划优化 ........................................... 31 4.3 方案评价与选择 ................................................... 34 4.3.1 土地增值税筹划方案比较 ....................................... 34 4.3.2 土地增值税筹划方案选择 ....................................... 35 第5章 筹划风险与管控措施 ............................................. 36 5.1 税收筹划风险 ..................................................... 36 5.1.1 控制环境的政策风险 ........................................... 36 5.1.2 控制活动的运营风险 ........................................... 37 5.1.3 信息交换的沟通风险 ........................................... 37 5.1.4 监督执行的成本风险 ........................................... 38 5.2 风险管控措施 ..................................................... 38 5.2.1 营造税收筹划文化 ............................................. 38 5.2.2 优化税收筹划战略 ............................................. 39 5.2.3 细化税收筹划执行 ............................................. 39 5.2.4 强化税收筹划协作 .......................