separate sales and fitting, decentralized operating income
With the renovation costs in the housing fund to increase the proportion of each year, if the real estate companies sign contracts with home buyers can get a little work around an unexpected effect. If the real estate company set up a decoration company in advance, also signed two contracts with customers: a home sales contract, a housing renovation contract, you only need to specify the amount of the first contract to pay land value increment tax, the second contract do not pay land value increment tax, the tax base and tax rates reduced, thus reducing the tax burden.
The choice of real estate sales methods for tax planning is also a good way, by changing the sales model of planning can not only directly reduce the tax burden, and can indirectly obtain the benefits of the time value of money. This mainly involves two aspects.
澳大利亚古人类研究论文致谢部分A new subject for the tax division
That is to say, real estate operating companies can set up an independent sales company is responsible for real estate sales, this division of land value-added tax, business tax, enterprise income tax planning is very big.
Example 3 Changchun, a real estate company selling the ordinary standard residential project in the amount of deduction allowed under the premise of the same, can use the following selling prices. ① If the price of selling 15 million yuan, the deductible amount of 11.675 million yuan project, value-added rate of 28.48%, the land value-added tax payable 997,500 yuan, net profit of 2,327,500 yuan. ② The sale price of 14 million yuan, the deductible amount of 11.6696 million yuan project, value was 19.97%, exempt from land value increment tax, net profit of 2,330,400 yuan. ③ If the real estate company set up an independent housing sales company, then the real estate company with 14 million yuan can be the price of housing sold to marketing companies, and then again by the sales company to sell for 15 million yuan, when the developer sold to sales company, because of its added value was 19.97% <20% of the land exempt from VAT. When the sales company 15 million yuan were sold, net of business tax and surcharges Total: 1500 × 5.5% = 82.5 (million), the amount of deductible items for the 1167.5 +82.5 = 1250 (million), its value was 16.67% <20% of the land exempt from VAT. From the global point of view, marketing, business tax and other taxes increased by only 1400 × 5.5% = 77 (million), given profits 1500 - (1167.5 +77) = 255.5 (million), compared with pre-planning to increase 255.5-232.75 = 22.75 (million dollars).
2 to reduce the carrying amount of deferred tax income or time
(1) development enterprise free or charge very little handling consignment sales, real estate, and can consult the list issued by sales, because in this way receive the consignment on the basis of actual sales for the list of units to sell when the implementation of recognition of income, so recognized liability arising can be deferred as far as possible, while such sales of the company to avoid paying sales taxes.
(2) the original commitment by the development of enterprise sales and management costs passed on to the sales company to sell the company to reduce or even do not pay corporate income tax. Of course, for entertainment expenses and advertising fees are net of fees deduction limit, it should be prior consultation to determine the development of enterprises themselves, in order to avoid these costs exceeded the increase was a result of taxable income situation.
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