【正文】 more than the standard deduction shall not part. The other is total wages and economic methods of linking, average wage growth rate lower than the growth rate of labor productivity within, in the calculation of taxable ine may be deducted. Alternative approaches in the two cases, poor efficiency in the Mainland enterprises adopt the first method, or better efficiency in the coastal enterprises adopt the second approach, as far as possible controls in the taxable wage workers ine within the deductible. Another conversion at reasonable cost may be tax planning, such dividends paid on employee ownership can be paid out yearend bonuses, to increase costs。 appreciation amount exceeding 200% of the amount of deductible items, shall be required for its full valueadded tax. Taxpayers should seek to enjoy the tax exemption of tax concessions. It is assumed, a real estate development of mercial housing sales price of a, 5% sales tax, urban maintenance and construction tax rate is 7%, 3% surcharge for education, in addition to sales tax and additional amount of deductible items outside of b, then Full deduction amount: b +5% a (1 +7% +3%) = b +% a To enjoy the exemption benefits, added value must be less than 20%, obtained: [a(b+% a)] / (b +% a) 20% Solution of the above inequality can see, a 12848b, the taxpayers want to enjoy the exemption from land value increment tax concessions, the sales could not exceeding the sales tax and additional amount of deduction than 12,848 times, or will the full tax. Can see from the above reasoning, when a = 12484b, the added value of just 20%. When the value was slightly higher than 20% should be applied “valueadded rate of 50% or less, the tax rate is 3%” rule. Assume that prices increased to a + x (ie 12848b + x), the corresponding sales tax and additional increase of 55 Am, is: deductions allowed amount = b +% a +% x = b +% b + % x = % b + 5 5% x value added。 Urban Maintenance and Construction Tax and Education 60 10% = 6 (million). Without regard to ine tax, the real estate pany’s profits for the 12001000606 = 134 (million). The lower corporate tax planning tax burden 13485 =49 (million) 2 related to the planning of practical interest loans As most of the development of real estate ventures financed by borrowing, with ample funds, long term loans, interest, costs more, etc., so we can use the appropriate method of interest deductions on loan interest for tax planning. (1) before the pletion of real estate development for the interest cost of borrowing can be pleted before the total interest cost of human development, and can calculate the cost of real estate development (period costs) of the base. Particularly those engaged in real estate development business, but also to obtain land use rights according to the amount paid and the estate and development costs, plus 20% of the , which can greatly increase the deduction, reduce the value added from the tax base both ease the tax burden and tax rates. (2) for real estate development and interest expenses after pletion, all projects can be calculated by the transfer of real estate, assessed and provided proof of financial institutions: be deducted, but the maximum of the same year loans by mercial banks, the amount of rates。 1400 = %. Should pay the land gains tax 1100 40% 1400 5% = 370 million business tax and an additional 2500 % = million. Without regard to other taxes, the real estate pany’s profit for the = million yuan. The tax planning to reduce tax burden = million yuan. Second, real estate projects, the city should consider tax planning 1 by increasing the deduction for tax planning on the land value increment tax Land value increment tax is one of the major costs of real estate development , construction and land valueadded tax rate of no mon standards for residential over 20% valueadded case can be exempt from that panies can Zengjiakouchu Xiangmushide the added value of real estate does not exceed 20%, which enjoy dutyfree treatment. Example 2 Changchun, a real estate pany development a mon standard of housing, housing for sale at 10 million yuan, according to tax laws can deduct the cost of 800 million value added of 200 million valueadded rate of 200247。 1000 = 50%, land value increment tax payable 500 30% = 150 (million)。 400 = 150%, should pay the land valueadded tax 600 50% 400 15% = 240 (million） , business tax and an additional 1000 % = 55 million。 on the share transfer is not the business tax. Businesses can take advantage of these preferential policies, to achieve winwin situation. 2 many real estate development Real estate development at the same time when many real estate can be accounted for separately, can also be bined accounting, tax paid in tow ways different, select the accounting method for business tax planning in space provided. In general, the merger of the interests of larger tax accounting, but there were more favorable accounting of the situation, specifically how to account for: the need for panies to be analyzed and pared according to the specific situation. Example 1 Changchun real estate pany has also developed a two in the city’s real estate, office real estate sale price of the first 1000 million, of costs under the tax law, 400 million。譯文： 淺談房地產(chǎn)開發(fā)企業(yè)的稅收籌劃 學(xué)生姓名 學(xué) 號 院 系 經(jīng)濟(jì)與管理學(xué)院 專 業(yè) 會計(jì) 指導(dǎo)教師 完成日期 Of tax planning for real estate enterprises Abstract: Corporate tax planning refers to the taxpayer under the tax laws of therelevant provisions of the Tax matters of the enterprise to reduce the tax burden, help toachieve corporate financial goals of the measures and arrangements. Therefore, tax planning is d