上海万达房地产有限公司税收筹划实务研究(5)

2021-01-20 20:51

transferring stock after investment should be taken in avoidance of business tax when transferring the whole project or immaterial assets.Real estate Ltd should authorize others to build the house as more as possible in order to transfer the business tax to others.(4) Divide the sale price according to different character when selling the commercial departments. (5) Take different sales method to delay the tax date.

The ways of Land value increment tax planning include:

under

the same condition, normal standard department project should be considered firstly when doing the real estate investment decisionRational appointment of total reduced items should be taken in order to get the lower tax when empolder flaky land.(3) Whole transfer changing to stock transfer to avoid land value increment tax. (4) Choose proper interest deduct method according to the capital structure. Choose tax deduction according to facts when the interest is high; choose appropriate tax deduction when the interest is low.

The ways of Enterprises income tax planning include: (1) take the benefit of favorable revenue fully by the organization of foreign investment. (2) Choose reasonable capital structure to make fully use of the advantage of deducted interest. (3) Delay the tax date by taking use of expense. (4) Delay the tax date by taking use of “drawing expense in advance”


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