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摘要:以土地增值税为主体税种,以增值税、土地增值税及企业所得税的联动关系为主线,构建不同土地增值率下房地产项目的净利润模型,从净利润视角对房地产企业税收筹划方案的有效性进行估量,并提出提升税收筹划方案有效性的建议。
关键词:房地产项目;税种联动;税收筹划;净利润
Abstract:This paper takes land value increment tax as the main tax,uses the linkage among VAT,land value increment tax and corporate income tax as the main line,builds the real estate project net margin model under different rates of land increment,then measures the effectiveness of tax planning from net margin point and makes suggestions to improve the tax planning.
Keywords:real estate project;taxes linkage;tax planning;net margin
参考文献
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