A房地产项目土地增值税清算案例研究
作者姓名 : 陈传鑫
导师姓名 : 黄 蓉
学科（专业）或领域名称 : 工商管理
论 文 答 辩 年 月 : 2022年6月 分类号： 学校代号：11845
UDC： 密级：学 号：2111908153
广东工业大学硕士学位论文
（工商管理硕士）
A房地产项目土地增值税清算案例研究
陈传鑫
导 师 姓 名 （ 职 称 ） ：黄蓉 教授
梁羽 副总经理
学 科 ( 专 业 ) 或 领 域 名 称 ：工商管理
学 生 所 属 学 院 ：管理学院
答 辩 委 员 会 主 席 ：林红菱
论 文 答 辩 日 期 ：2022年6月A Dissertation Submitted to Guangdong University of
Technology for the Degree of Master
（Master of Business Administration）
Researchon Clearing of Land Value-added Tax
Liquidation of Real Estate Project A
Candidate: Chen Chuanxin
Supervisor: Huang Rong
June 2022
School of Management
Guangdong University of Technology
Guangzhou， Guangdong，P.R.China，510520摘要
摘要
对于属于资金密集型的房地产开发企业来说，土地增值税的税负在企业纳税总额
中占有较大的比重。土地增值税从征收制改为清算制，使得其计算税款的方法完全不
同于之前，在后期清算中极可能因补缴大量税款给企业造成更大的资金压力。在现行
税制下，进行土地增值税清算后，企业往往需要补缴高额的税费，这不仅会严重影响
了企业利润，还会对企业的现金资金流带来冲击。因此，面对欧亿·体育（中国）有限公司竞争和不断完善的
土地增值税征收管理规范，对土地增值税进行纳税筹划是应当成为企业的重要举措。
本文研究对象为中小型房企开发的一个房地产项目，采取单项目运作方式进行房产开
发、销售和物业配套服务。公司目前正在打造高品质楼盘房地产开发企业的形象，希
望通过企业产品的转型升级和提升相关财务指标来提高企业的竞争力和改善企业形
象，因此对企业进行合理的纳税筹划就显得非常必要。
本文首先对土地增值税纳税筹划发展的现状进行概述，同时也对以往进行土地增
值税纳税筹划存在的问题进行了论述，并结合相关实例进行归纳和总结，分析了我国
房地产欧亿·体育（中国）有限公司发展的背景和其进行土地增值税纳税筹划的意义，以此为基础，结合文献
欧亿·体育（中国）有限公司，总结了土地增值税纳税筹划的常用方法。通过访谈研究，了解企业在筹划土地
增值税时出现的问题：会计核算失误、纳税筹划工作停留在表面、开发间接费用支出
问题和筹划缺乏全局部署。进而为其设计出三种土地增值税筹划方法：临界值点筹划
法、合理增加扣除项目筹划法、成立销售公司纳税筹划法，并结合企业的特点对这三
种筹划方法进行对比分析得出最适合本企业的方法。最后，为保障该方案顺利实施提
出一系列的保障措施：提高企业纳税筹划意识、加强财务人员税务业务培训、加强与
外界的沟通与交流及完善财务制度。该案例研究为企业以后的纳税筹划工作提供一定
的参考价值，也为同类企业或者类似项目的土地增值税纳税筹划提供借鉴。
关键词：房地产开发企业；土地增值税；税收筹划
I 广东工业大学硕士专业学位论文
ABSTRACT
For capital intensive real estate development enterprises, land value-added tax accounts
for a large proportion of their tax burden. The change of land value-added tax from
collection system to liquidation system makes its tax calculation method completely
different from that before. In the later liquidation, it is likely to cause greater financial
pressure to enterprises due to the supplementary payment of a large amount of tax. After the
land value-added tax liquidation of real estate development enterprises, it leads to the
supplementary payment of high taxes and fees, which seriously affects the profits of
enterprises. The massive outflow of cash will lead to the withdrawal of real estate
development enterprises from the real estate market without sufficient funds to maintain the
follow-up development. Therefore, in the face of increasing industry competition and
constantly improving the tax collection and management system, the tax planning of land
value-added tax by real estate development enterprises is an important measure to realize the
long-term development of enterprises. Real estate development enterprises are small and
medium-sized real estate enterprises, which adopt the mode of single project operation for
real estate development, sales and property supporting services. At present, the company is
building the image of high-quality real estate development enterprises. It hopes to improve
the competitiveness and image of enterprises through the transformation and upgrading of
enterprise products and the improvement of relevant financial indicators. Therefore, it is very
necessary to make reasonable tax planning for J real estate development enterprises.
Firstly, this thesis summarizes the current situation of the development of land value-
added tax planning, discusses the problems existing in the previous land value-added tax
planning, summarizes and summarizes with relevant examples, and analyzes the background
of the development of China;s real estate industry and the significance of land value-added
tax planning, This thesis summarizes the common methods of tax planning of land value-
added tax. Through interview research, this thesis traces the problems that real estate
development enterprises are prone to when planning land value-added tax: accounting errors,
tax planning stay on the surface, development indirect expenses and lack of overall
deployment. Then three land value-added tax planning methods are designed: critical point
planning method, reasonable increase deduction project planning method, and tax planning
method of establishing sales company. Combined with the characteristics of real estate
development enterprise, these three planning methods are compared and analyzed, and the
most suitable method for the enterprise is obtained. Finally, in order to ensure the smooth
II