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政策范围内的土地增值税减免筹划
引用本文:荣国萱.政策范围内的土地增值税减免筹划[J].信阳农业高等专科学校学报,2009,19(2).
作者姓名:荣国萱
作者单位:信阳农业高等专科学校,财经系,河南,信阳,464000
摘    要:对房地产企业开启涉及的税种包括营业税、土地增值税、所得税等,其中,土地增值税对其的税后利润的影响最大。可在政策允许范围内,采取措施争取免税、合理避税、合法节税。

关 键 词:土地增值税  纳税筹划  房地产

Programming of reducing and waiving taxation in land appreciation tax according to policy
RONG Guo-xuan.Programming of reducing and waiving taxation in land appreciation tax according to policy[J].Journal of Xinyang Agricultural College,2009,19(2).
Authors:RONG Guo-xuan
Abstract:Tax of the estate enterprise include business tax,land appreciation tax,incom tax and so on.Land appreciation tax has an important role in profit after tax.According to policy,we should take measures to apply for tax free,remarkable tax mitigation,lawful tax saving.
Keywords:land appreciation tax  programming of tax  real estate
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