今天濟南代理記賬公司編制了”土地增值稅稅收籌劃案例分析“，祝您閱讀愉快！

Jinan bookkeeping agency company today compiled the "land VAT tax planning case analysis", I wish you a happy reading!
土地增值稅是指對轉讓國有土地使用權、地上建筑物及其附著物并取得增值性收入的單位和個人征收的一種稅。土地增值稅具有以下特點：該稅種是以轉讓房地產取得的增值額(房地產銷售收入減去可扣除項目)為征稅對象;征稅面比較廣;采用扣除法和評估法計算增值額;按增值額占扣除項目金額的比例確定30%～60%的四級超率累進稅率，按次征收。土地增值稅的籌劃主要是在稅法允許的大前提下，盡可能增加可扣除項目，降低增值率，即從降低計稅依據和適用稅率兩個角度出發(fā)進行籌劃。濟南代理記賬公司在本文以房地產開發(fā)企業(yè)為主體，從土地增值稅本身的特點出發(fā)，圍繞以下四個方面對該稅種的籌劃進行闡述：
Land value-added tax refers to transferring state-owned land use rights, buildings on the ground, and its attachments to obtain value-added income on the units and individuals to impose a tax.Land value added tax has the following characteristics: the tax is the transfer of real estate appreciation of (real estate sales revenue minus the deductible items) as the object of taxation;Tax face more extensive;By deduction method and evaluation method for calculation of appreciation;Project amount according to the appreciation of the determine the proportion of 30% ~ 60% of the level 4 super rate of progressive tax rate, tax on time.Land value-added tax planning mainly in the tax law allowed under the major premise, as far as possible increase the deductible items, reduce the increment rate, that is, from lower tax basis and the applicable tax rate two planning perspective.Jinan bookkeeping agency company in to real estate development enterprises as the main body of this article, starting from the characteristics of land value-added tax itself, around the following four aspects of the tax planning is expounded:
一、利用利息支出扣除進行籌劃（the use of interest expense deduction for planning）
房地產開發(fā)企業(yè)在進行房地產開發(fā)業(yè)務的過程中，一般都會發(fā)生大量的借款，利息支出是不可避免的，而利息支出的不同扣除方法會對企業(yè)應納的土地增值稅產生很大的影響。根據稅法規(guī)定，與房地產開發(fā)有關的利息支出分兩種情況確定扣除。
Real estate development enterprises in the process of real estate development business, usually a lot of borrowing, the interest payments is inevitable, and the different interest expense deduction method will be payable to the enterprise a large impact on the land value-added tax.According to the provisions of the tax law, and real estate development to determine two cases about payments and deduction.
第一，凡能按轉讓房地產項目分攤并提供金融機構證明的，允許據實扣除，但最高不得超過按商業(yè)銀行同期貸款利率計算的金額;其他房地產開發(fā)費用，按取得土地使用權所支付的金額和房地產開發(fā)成本金額的5%以內計算扣除。
All that can be amortized according to transfer of real estate projects and provide financial institutions prove, allowed to provide, but shall not exceed the highest amount calculated on commercial bank lending rates over the same;Other real estate development costs, the payment amount according to obtain land use rights and real estate development costs within 5% of the amount deducted from calculation.
房地產開發(fā)費用=允許扣除的利息+(取得土地使用權支付的金額+房地產開發(fā)成本)×扣除比例(5%以內)
Real estate development costs = deduct interest + (obtain the land use right amount paid + real estate development costs) x deduction percentage (5%)
第二，凡不能按轉讓房地產項目計算分攤利息支出或不能提供金融機構證明的，利息支出要并入房地產開發(fā)費用一并計算扣除。
 who are unable to be calculated according to the transfer of real estate projects share interest expenses or does not provide financial institutions, interest shall be calculated into real estate development fee deducted.

房地產開發(fā)費用=(取得土地使用權支付的金額+房地產開發(fā)成本)×扣除比例(10%以內)
Real estate development costs = (obtain the land use right amount paid + real estate development costs) x deduction percentage (10%)
以上兩類計算扣除的具體比例，由省級人民政府具體規(guī)定。這種規(guī)定就為納稅人籌劃提供了機會，房地產開發(fā)企業(yè)在進行房地產開發(fā)時，如果公式①中的利息支出大于公式②計算出的利息支出，則企業(yè)應正確分攤利息支出并提供金融機構證明;如果前者小于后者，則企業(yè)可以不按照轉讓房地產開發(fā)項目計算分攤利息支出，或不提供金融機構證明，這樣可以使扣除項目金額增加，土地增值稅的計稅依據減少。
Above two kinds of calculating deduction of concrete proportion, specified by the people's governments at the provincial level.This regulation planning provides an opportunity for taxpayer, real estate development enterprises in the real estate development, if the interest payments is greater than the formula of formula (1) (2) to calculate the interest expenses, the enterprise shall apportion the interest payments right and provide financial institutions;If the former is less than the latter, the enterprise can not in accordance with the transfer of real estate development project quantify the interest payments, or does not provide financial institutions that can increase the project amount, so the land value-added tax to reduce tax basis.
例如，某房地產開發(fā)公司開發(fā)一批商業(yè)用房，支付的地價款為600萬元，開發(fā)成本為1，000萬元，假設按房地產開發(fā)項目分攤利息且能提供金融機構證明的應扣除利息為100萬元，如何為該公司利用利息扣除進行籌劃?如果應扣除的利息支出為70萬元時，又如何籌劃呢?設當地政府規(guī)定的兩類扣除比例分別為5%和10%。籌劃過程如下：
For example, a real estate development company to develop a batch of commercial housing, pay cost is 6 million yuan, development cost is 10 million yuan, assuming interest allocated by a real estate development projects and can provide proof of financial institutions shall deduct interest is 1 million yuan, how to use interest deduction for planning for the company?If should be deducted interest expense is 700000 yuan, and how to plan?Set up two classes of deduction ratio prescribed by the local government were 5% and 10% respectively.The planning process is as follows:
首先，計算。(取得土地使用權所支付的金額+房地產開發(fā)成本)×(10%-5%)=(600+1000)×5%=80(萬元)
First of all, the calculation.Land use right acquisition (paid amount + real estate development costs) x (10% 5%) = (600 + 1000) x 5% = 80 (ten thousand yuan)
其次，判斷。當允許扣除的利息支出為100萬元時，由于100>80，所以該公司應嚴格按房地產開發(fā)項目分攤利息并提供金融機構證明，這樣就可以按100萬元扣除，否則只能按80萬元扣除，計稅依據將增加20萬元，造成多繳稅款;當允許扣除的利息支出為70萬元時，由于70<80，所以應選擇第二種計扣方式，即不按房地產開發(fā)項目分攤利息或不向稅務機關提供有關金融機構的證明，這樣可以多扣除10萬元利息支出，減少計稅依據10萬元，合理降低稅負。
Second, the judgment.When allowed to deduct the interest payments for 1 million yuan, with 100 > 80, so the company should strictly according to the real estate development projects share interest and provide financial institutions has been proved that it can be deducted by 1 million yuan, otherwise can only be deducted by 800000 yuan, will be an increase of 200000 yuan, tax calculation basis of causing tax;When allowed to deduct the interest payments for 700000 yuan, with 70 < 80, so we should choose the second buckle way, namely not interest or allocated by a real estate development project to the relevant tax authorities to provide proof of financial institutions, so that you can deduct $100000 interest expenses, reduce 100000 yuan, tax calculation basis of reasonable lower taxes.
在籌劃中有必要指出，稅法中允許扣除的利息支出應嚴格按《企業(yè)會計準則——借款費用》規(guī)定的核算利息支出，不按規(guī)定核算，一律不得扣除。)
It is necessary to point out that in the planning of the tax law allowed in the deduction of interest expenses should be strictly in accordance with the accounting standards for enterprises - borrowing costs "regulation of accounting interest payments, accounting, not according to stipulations are not allowed to deduct.)

二、通過合理定價進行籌劃（Through the reasonable pricing plan）

稅法規(guī)定：納稅人建造、出售的是普通標準住宅，增值額未超過扣除項目金額的20%，免征土地增值稅;增值額超過扣除項目金額20%，應就其全部增值額按規(guī)定計稅。因此，我們可以充分利用20%這一臨界點的稅負效應進行籌劃。
Construction, sale of tax law, the taxpayer is standard residence, appreciation does not exceed 20% of the project amount, land value-added tax shall be exempted;Appreciation is more than 20% of the project amount, shall all its appreciation tax in accordance with the regulations.Therefore, we can make full use of 20% tax effect of the critical point for planning.
設某房地產開發(fā)企業(yè)建造一批商品房待售，除銷售稅金及附加外的全部允許扣除的項目金額為A，銷售的房價總額為X，相應的銷售稅金及附加為：5%X(1+7%+3%)=5.5%X(5%、7%、3%分別為營業(yè)稅稅率、城建稅稅率、教育費附加征收率)
Set up A real estate development enterprises to build A batch of commercial housing sale, in addition to sales tax and additional all deduct A project for A, total sales prices for X, corresponding sales taxes and additional 5% : X X (1 + 7% + 3%) = 7%, 5%, 7%, 3%, respectively, urban construction tax, education about the tax rate additional levy rates)
如果納稅人欲享受起征點的照顧，那么最高售價只能為X=1.2(A+5.5%X)，解得X=1.2848A，企業(yè)在這一價格水平下，即可享受起征點的照顧又可獲得較大利潤。如果售價低于此數，雖也能享受起征點照顧，卻只能獲得較低的收益。
If taxpayers are to enjoy A threshold to take care of, so the highest selling price only for X = 1.2 5.5% (A + X), solution X = 1.2848 A, enterprises under the price level, can enjoy the threshold to take care of and can obtain bigger profits.If the price is lower than this number, is also can enjoy the threshold to take care of, but can only get the income benefit of a lower.
如果企業(yè)欲通過提高售價達到增加收益的目的，此時增值率略高于20%，即按“增值率”在50%以下的稅率30%繳納土地增值稅，只有當價格提高的部分超過繳納的土地增值稅和新增的銷售稅金及附加，提價才是有意義的。
If the purpose of the enterprise to achieve increased revenue by raising prices, the increment rate just above 20%, namely according to the "increment rate below 50% land value-added tax, the tax rate of 30% pay only when part of the price increase more than the payment of land value added tax and new sales taxes and additional price is meaningful.
設提高價格Y單位，則新的價格為X+Y，新增的銷售稅金及附加為5.5%Y。允許扣除的項目金額為：A+5.5%X+5.5%Y;房地產增值額為：X+Y-A-5.5%X-5.5%Y;繳納的土地增值稅為：30%×(X+Y-A-5.5%X-5.5%Y)
Set to raise prices Y unit, the new price for X + Y, the new sales tax and additional 5.5% Y.Deduct the project amount is: A + 5.5% 5.5% X + Y;Real estate appreciation for: X X + Y - A - 5.5% - 5.5% Y;Pay the land value-added tax: 30% of X (X + Y - A - 5.5% - 5.5% X Y)
企業(yè)欲使提價所帶來的收益超過因突破起征點而新增的稅負，就必須滿足：Y>30%×(X+Y-A-5.5%X-5.5%Y)+5.5%Y，其中X為增值率為20%時的售價，可以解得Y>0.0971A。
The benefit from the enterprise to make the price more than new taxes due to break through the threshold, it must meet: > 30% Y X (X + Y - A - 5.5% - 5.5% X Y) + 5.5% Y, where X is increment rate is 20% when the price, can solve Y > 0.0971 A.

例如，某房地產開發(fā)公司建成并待售一幢商品房，同行業(yè)房價為1，800～1，900萬元之間，已知為開發(fā)該商品房，支付的土地出讓金為200萬元，房地產開發(fā)成本為900萬元，利息支出不能按房地產開發(fā)項目分攤也不能提供金融機構的證明，假設城建稅稅率為7%，教育費附加為3%，當地政府規(guī)定允許扣除的房地產開發(fā)費用的扣除比例為10%，如何為該公司籌劃，使其房價在同行業(yè)中較低，又能獲得最佳利潤?籌劃過程如下：
Built and a real estate development company for sale, for example, a commodity house, in the same house prices for 1800-19 million yuan between, known for the development of the commodity house, pay the land grant fee is 2 million yuan, the real estate development cost is 9 million yuan, the interest payments cannot be amortized according to real estate development project is also unable to provide proof of financial institutions, assuming that urban construction tax rate is 7%, of add was 3%, the local government allowed to deduct the cost of real estate development deduct 10%, how to plan for the company, make its prices in the industry is low, and can get the best profit?The planning process is as follows:
除銷售稅金及附加外的可扣除的項目金額為：200+900+(200+900)×10%+(200+900)×20%=1430(萬元)
In addition to sales tax and additional amount of deductible items as follows: 200 + 900 + (200 + 900) x 10% + (200 + 900) x 20% = 1430 (ten thousand yuan)
(1)公司要享受起征點優(yōu)惠，又想獲得最佳利潤，則最高售價應為：1430×1.2848= 1837.264萬元，此時獲利306.2萬元 (1837.264-1430-1837.264×5.5%)。當價格定在1，800～1，837.264萬元之間時，獲利將逐漸增加，但都要小于306.2萬元。
(1) the company to enjoy preferential, threshold and want to get the best profit, is the highest selling price should be: 1430 * 1.2848 = 18.37264 million yuan, the profit of 3.062 million yuan (1837.264-1430-1837.264 x 5.5%).When the price between 1800 ~ 18.37264 billion yuan, profit will increase gradually, but should be less than 3.062 million yuan.
(2)公司要適當提高售價，則提高的價格至少要大于138.853萬元(1430×0.0971)。即總房價至少要超過1，976.117萬元，提價才會增加總收益，否則提價只會導致總收益的減少。
(2) the company will have to raise the price, then raise the price of at least more than 1.38853 million yuan (1430 x 0.0971).The total prices should be at least more than 19.76117 billion yuan, the price will increase total revenue, otherwise the price will only lead to the decrease of total revenue.
所以，當同行業(yè)的房價在1，800～1，900萬元之間時，公司應選擇1，837.264萬元作為自己的銷售價格，使自身的房價較低，增強競爭力，又能給公司帶來較大的利潤。當然，如果公司能以高于1，976.117萬元的價格出售商品房的話，所獲利潤將會進一步增加。
So when house prices in the same industry between 1800 ~ 19 million yuan, the company should choose 18.37264 billion yuan as a sales price, to keep its prices low, enhance competitiveness, and can bring to the company larger profits.And, of course, if the company can sell at more than 19.76117 billion yuan commercial housing, will further increase profits.
通過本案例進一步說明，在出售普通標準住宅問題上，企業(yè)是完全可以利用合理定價的方法，使自己保持較高的競爭力，又可使自己獲得較佳利潤，千萬不可盲目提價，有時較高的價格所帶來的利潤反而會低于較低價格所帶來的利潤。譬如：在該案例中1，830萬元的售價，能獲利299.35萬元(1830-1430-1830×5.5%);而1，840萬元的售價，只能獲利216.16萬元(1840-1430-1840×5.5%)×(1-30%)，雖然售價只提高了10萬元，利潤卻減少83.19萬元。
Through further clarification in this case, in the sale of ordinary standard housing issues, reasonable pricing method can be used by companies is completely, to keep their high competitiveness, can make oneself better profits again, do not blindly raising prices, sometimes profit brought by the higher price will be lower than lower prices brought about by the profits.For example: 18.3 million yuan price in this case, can a profit of 2.9935 million yuan (1830-1430-1830 x 5.5%);A profit of 18.4 million yuan and 18.4 million yuan price, only 5.5% (1840-1430-1840 x) x (1-30%), although increased costs only 100000 yuan, profit less 831900 yuan.
三、有關房產銷售中代收費用的籌劃（The planning of the relevant property sales in the collecting fees）

房地產開發(fā)企業(yè)在銷售不動產時，經常要代其他部門收取一些諸如城建配套費、維修基金等費用。目前，納稅人有兩種收取方式：將代收費用視為房產銷售收入，并入房價向購買方一并收取;或者在房價之外向購買方單獨收取。從土地增值稅的角度分析，兩種方式的稅收待遇是不一樣的。
Real estate development enterprises in real estate sales, often on behalf of other department charge some fees such as urban construction supporting fees, maintenance fund.At present, the taxpayer has two charging ways: will the collecting fees as a real estate sales, incorporated into prices to charge the purchaser together;To charge the purchaser separately or in house prices.Analysis from the perspective of land value-added tax, the tax treatment is different in two ways.
按規(guī)定，房地產開發(fā)企業(yè)在售房時按縣級及縣級以上人民政府要求代收的各項費用，如果代收費用未計入房價中，而是在房價之外單獨收取的，可以不作為轉讓房地產的收入，在計算增值額時也不允許扣除代收費用;如果代收費用是計入房價中向購買方一并收取的，要作為轉讓房地產所取得的收入計稅，在計算扣除項目金額時，可予以扣除，但不允許作為加計20%扣除的基數，以上規(guī)定顯然為稅收籌劃創(chuàng)造了空間。
According to regulations, real estate development enterprises in housing according to the requirements of county level and the people's governments at or above the county level the collecting fees, if the collecting fee is not included in the price, but the outside of the house prices charged by alone, can not as a transfer of property income, in also are not allowed to deduct the collecting fees in computing the appreciation value;If the collecting fee is included in the price of charge the purchaser together, as the transference of the property income tax, when calculating the project amount, can be deducted, but not as a basis to deduct 20% of the base, the above provisions clearly to create the space for tax planning.
例如，某房地產開發(fā)公司出售一棟商品房，獲得銷售收入3，000萬元，并按當地市政府的要求，在售房時代收了200萬元的各項費用。房地產開發(fā)企業(yè)開發(fā)該商品房的支出如下：支付土地出讓金200萬元，房地產開發(fā)成本為600萬元，其他允許稅前扣除的項目合計200萬元。
For example, a real estate development company to sell a commodity house, and get the sales income is 30 million yuan, and according to the requirements of the municipal government, in the era of housing the fees of 2 million yuan.Real estate development enterprises to develop the commodity house spending is as follows: pay the land grant fee of 2 million yuan, the real estate development cost is 6 million yuan, other allows the pre-tax deduction of project amounted to 2 million yuan.
(1)如果公司未將代收費用并入房價，而是單獨向購房者收取，則：允許扣除的金額為：200+600+200+(200+600)×20%=1160 (萬元);增值額為：3000-1160=1840(萬元);增值率為：1840÷1160=158.62%;應繳納的土地增值稅為：1840×50%-1160×15%=746 (萬元)
(1) if the company will not collect fees into house prices, but a separate charge buyers, are: allows to deduct the amount is: 200 + 600 + 600 + (200 + 600) x 20% = 1160 (ten thousand yuan);Appreciation is: 3000-1160 = 1160 (ten thousand yuan);1840 = 158.62% increment rate: 1840 present;Should pay the land value-added tax: 50% - 1160 x 1840 x 15% = 746 (ten thousand yuan)
(2)如果公司將代收費用并入房價向購買方一并收取，則：允許扣除的金額為：200+600+200+(200+600)×20%+200=1360(萬元);增值額為：3000+200-1360=1840(萬元);增值率為：1840÷1360=135.29%;應繳納的土地增值稅為：1840×50%-1360×15%=716(萬元)
(2) if the company will collect fees into house prices to charge the purchaser together, are: allows to deduct the amount is: 200 + 600 + 600 + (200 + 600) x 20% + 200 = 1360 (ten thousand yuan);Appreciation for: 3000 + 200-3000 = 1840 (ten thousand yuan);1840 = 135.29% increment rate: 1840 present;Should pay the land value-added tax: 50% - 1360 x 1840 x 15% = 716 (ten thousand yuan)
顯然，該公司無論代收費用的方式如何，其銷售該商品房的增值額均為1，840萬元，但是采用第二種代收方式，即將代收費用并入房價，會使得可扣除項目增加200萬元，從而使納稅人少繳納稅款30萬元，導致應納的土地增值稅減少。
Obviously, the company no matter how the collecting fees, the sale of the commodity house of appreciation are 18.4 million yuan, but USES the second mode of collecting, the collecting fees into house prices, will make the deductible project an increase of 2 million yuan, so that the taxpayers to pay taxes 300000 yuan less, reduce the land value-added tax payable.
由于在計算土地增值稅時，土地增值稅=增值額×適用稅率-可扣除項目×適用的速算扣除系數，無論代收方式如何，增值額都是不變的，將代收費用并入房價，可扣除項目金額增加A，則會使得應繳納的土地增值稅減少：A×適用的速算扣除系數，如果代收的費用較大時，可扣除項目增加，還可能使整體的增值率下降，給納稅人帶來更大的節(jié)稅效益。
Because when calculating the land value-added tax, land value-added tax = appreciation by the applicable tax rate - can deduct project x is simplified to deduct coefficient, whatever the collecting way, appreciation is constant, the collecting fees into house prices, increase A project can be deducted, will reduce should pay land value-added tax: A coefficient of x is simplified to deduct, if the collecting fee is bigger, can deduct project increases, may also make integral increment rate of decline, bring greater tax benefits to the taxpayer.
當然，濟南代理記賬公司提醒需要注意的一點是，如果在增值率未超過50%情況下，由于適用的速算扣除系數為0，所以無論代收方式如何，納稅人的稅負是一樣的。在這種情況下，籌劃就沒有什么意義了。
Jinan bookkeeping agency company, of course, need to be reminded that the point is, if not more than 50% of cases, hence due to apply simplified deducting coefficient is 0, so whatever the collecting way, the taxpayer's tax burden is the same.In this case, the plan does not make sense.
四、不同增值率的房產是否合并的籌劃（Different property hence whether merger plan '）
由于土地增值稅適用四檔超率累進稅率，其中最低稅率為30%，最高稅率為60%，如果對增值率不同的房地產并在一起核算，就有可能降低高增值率房地產的適用稅率，使該部分房地產的稅負下降，同時可能會提高低增值率房地產的適用稅率，增加這部分房地產的稅負，因而，納稅人需要具體測算分開核算與合并核算的相應稅額，再選擇低稅負的核算方法，達到節(jié)稅的目的。
Because of land value-added tax for four file super rate of progressive tax rate, the lowest rate is 30%, the highest rate of 60%, if the calculated with different property and hence, it is possible to reduce the high property applicable tax rate, hence reduce the part of the real estate tax, and may improve low real estate applicable tax rate, hence increase this part of the real estate tax, thus, taxpayers need to calculate separate accounting and the corresponding tax that merger accounting, then choose low tax accounting methods, to achieve the purpose of tax.
例如，某房地產開發(fā)公司同時開發(fā)A、B兩幢商業(yè)用房，且處于同一片土地上，銷售A房產取得收入300萬元，允許扣除的金額為200萬元;銷售B房產共取得收入400，允許扣除的項目金額為100萬元，對這兩處房產，公司是分開核算還是合并核算能帶來節(jié)稅的好處呢?
For example, A real estate development company A and B two commercial housing development at the same time, and in the same land, A property sales income is 3 million yuan, deduct the amount is 2 million yuan;Sales B property income 400, deduct the project amount is 1 million yuan, on the two properties, the company is a separate accounting or the benefits of merger accounting section can bring tax?
(1)分開核算時：A房產的增值率=(300-200)÷200×100%=50%，適用稅率30%;應納的土地增值稅為：(300-200)×30%=30(萬元);B房產的增值率=(400-100)÷100×100%=300%，適用稅率60%;應納的土地增值稅為：(400-100)×60%-100×35%=145(萬元);共繳納土地增值稅175萬元(30+145)
(1) the separate accounting: A real estate increment rate = (300-200) present 200 * 100% = 100%, applicable tax rate of 30%;Land value-added tax payable to: (300-200) x 30% = 30 ($ten thousand);Real estate increment rate = B (400-100) present 100 * 100% = 100%, applicable tax rate of 60%;Land value-added tax payable to: (400-100) * 35% = 60% - 100-145 (ten thousand yuan);Pay the land value-added tax 1.75 million yuan (30 + 145)
(2)合并核算時：兩幢房產的收入總額為：300+400=700(萬元);允許扣除的金額：200+100=300(萬元);增值率為：(700-300)÷300×100%=133.3%，適用稅率50%;應納土地增值稅為：(700-300)×50%-300×15%=155(萬元)
(2) when the merger accounting: two of property income totaled: 300 + 400 = 700 (ten thousand yuan);Deduct the amount: 200 + 100 = 300 (ten thousand yuan);Increment rate is: (700-300) present 300 * 100% = 100%, applicable tax rate of 50%;Land value-added tax payable to: (700-300) by 50% to 300 x 15% = 155 (ten thousand yuan)
通過比較可以看出，合并核算對公司是有利的，因為合并核算比分開核算節(jié)稅20萬元。
By comparing, you can see that merger accounting is good for the company, because merger accounting section than separate accounting tax 200000 yuan.
從上例中我們可以看出，由于兩類房產增值率相差很大，只要房地產開發(fā)公司將兩處房產安排在一起開發(fā)、出售，并將兩類房產的收入和扣除項目放在一起核算，一起申報納稅，就可以達到少繳稅的目的。但是由于低增值率的房產的適用稅率可能會提高，在實踐中必須具體測算后才能作出選擇。以上就是濟南代理記賬公司分享的“土地增值稅稅收籌劃案例分析”
In case we can see that due to two types of real estate increment rate vary widely, as long as the two real estate development company for real estate development, sales, and two types of property income and deductions are put together business accounting, tax return together, and can achieve the purpose of tax.But due to the low property of applicable tax rate may be improved, hence in practice must calculate to make choices.Above is the jinan bookkeeping agency company share "land VAT tax planning case studies"
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