今天济南代理记账公司编制了”土地增值税税收筹划案例分析“，祝您阅读愉快！
Jinan bookkeeping agency company today compiled the "land VAT tax planning case analysis", I wish you a happy reading!
土地增值税是指对转让国有土地使用权、地上建筑物及其附着物并取得增值性收入的单位和个人征收的一种税。土地增值税具有以下特点：该税种是以转让房地产取得的增值额(房地产销售收入减去可扣除项目)为征税对象;征税面比较广;采用扣除法和评估法计算增值额;按增值额占扣除项目金额的比例确定30%～60%的四级超率累进税率，按次征收。土地增值税的筹划主要是在税法允许的大前提下，尽可能增加可扣除项目，降低增值率，即从降低计税依据和适用税率两个角度出发进行筹划。济南代理记账公司在本文以房地产开发企业为主体，从土地增值税本身的特点出发，围绕以下四个方面对该税种的筹划进行阐述：
Land value-added tax refers to transferring state-owned land use rights, buildings on the ground, and its attachments to obtain value-added income on the units and individuals to impose a tax.Land value added tax has the following characteristics: the tax is the transfer of real estate appreciation of (real estate sales revenue minus the deductible items) as the object of taxation;Tax face more extensive;By deduction method and evaluation method for calculation of appreciation;Project amount according to the appreciation of the determine the proportion of 30% ~ 60% of the level 4 super rate of progressive tax rate, tax on time.Land value-added tax planning mainly in the tax law allowed under the major premise, as far as possible increase the deductible items, reduce the increment rate, that is, from lower tax basis and the applicable tax rate two planning perspective.Jinan bookkeeping agency company in to real estate development enterprises as the main body of this article, starting from the characteristics of land value-added tax itself, around the following four aspects of the tax planning is expounded:
一、利用利息支出扣除进行筹划（the use of interest expense deduction for planning）
房地产开发企业在进行房地产开发业务的过程中，一般都会发生大量的借款，利息支出是不可避免的，而利息支出的不同扣除方法会对企业应纳的土地增值税产生很大的影响。根据税法规定，与房地产开发有关的利息支出分两种情况确定扣除。
Real estate development enterprises in the process of real estate development business, usually a lot of borrowing, the interest payments is inevitable, and the different interest expense deduction method will be payable to the enterprise a large impact on the land value-added tax.According to the provisions of the tax law, and real estate development to determine two cases about payments and deduction.
第一，凡能按转让房地产项目分摊并提供金融机构证明的，允许据实扣除，但最高不得超过按商业银行同期贷款利率计算的金额;其他房地产开发费用，按取得土地使用权所支付的金额和房地产开发成本金额的5%以内计算扣除。
All that can be amortized according to transfer of real estate projects and provide financial institutions prove, allowed to provide, but shall not exceed the highest amount calculated on commercial bank lending rates over the same;Other real estate development costs, the payment amount according to obtain land use rights and real estate development costs within 5% of the amount deducted from calculation.
房地产开发费用=允许扣除的利息+(取得土地使用权支付的金额+房地产开发成本)×扣除比例(5%以内)
Real estate development costs = deduct interest + (obtain the land use right amount paid + real estate development costs) x deduction percentage (5%)
第二，凡不能按转让房地产项目计算分摊利息支出或不能提供金融机构证明的，利息支出要并入房地产开发费用一并计算扣除。
who are unable to be calculated according to the transfer of real estate projects share interest expenses or does not provide financial institutions, interest shall be calculated into real estate development fee deducted.
房地产开发费用=(取得土地使用权支付的金额+房地产开发成本)×扣除比例(10%以内)
Real estate development costs = (obtain the land use right amount paid + real estate development costs) x deduction percentage (10%)
以上两类计算扣除的具体比例，由省级人民政府具体规定。这种规定就为纳税人筹划提供了机会，房地产开发企业在进行房地产开发时，如果公式①中的利息支出大于公式②计算出的利息支出，则企业应正确分摊利息支出并提供金融机构证明;如果前者小于后者，则企业可以不按照转让房地产开发项目计算分摊利息支出，或不提供金融机构证明，这样可以使扣除项目金额增加，土地增值税的计税依据减少。
Above two kinds of calculating deduction of concrete proportion, specified by the people's governments at the provincial level.This regulation planning provides an opportunity for taxpayer, real estate development enterprises in the real estate development, if the interest payments is greater than the formula of formula (1) (2) to calculate the interest expenses, the enterprise shall apportion the interest payments right and provide financial institutions;If the former is less than the latter, the enterprise can not in accordance with the transfer of real estate development project quantify the interest payments, or does not provide financial institutions that can increase the project amount, so the land value-added tax to reduce tax basis.
例如，某房地产开发公司开发一批商业用房，支付的地价款为600万元，开发成本为1，000万元，假设按房地产开发项目分摊利息且能提供金融机构证明的应扣除利息为100万元，如何为该公司利用利息扣除进行筹划?如果应扣除的利息支出为70万元时，又如何筹划呢?设当地政府规定的两类扣除比例分别为5%和10%。筹划过程如下：
For example, a real estate development company to develop a batch of commercial housing, pay cost is 6 million yuan, development cost is 10 million yuan, assuming interest allocated by a real estate development projects and can provide proof of financial institutions shall deduct interest is 1 million yuan, how to use interest deduction for planning for the company?If should be deducted interest expense is 700000 yuan, and how to plan?Set up two classes of deduction ratio prescribed by the local government were 5% and 10% respectively.The planning process is as follows:
首先，计算。(取得土地使用权所支付的金额+房地产开发成本)×(10%-5%)=(600+1000)×5%=80(万元)
First of all, the calculation.Land use right acquisition (paid amount + real estate development costs) x (10% 5%) = (600 + 1000) x 5% = 80 (ten thousand yuan)
其次，判断。当允许扣除的利息支出为100万元时，由于100>80，所以该公司应严格按房地产开发项目分摊利息并提供金融机构证明，这样就可以按100万元扣除，否则只能按80万元扣除，计税依据将增加20万元，造成多缴税款;当允许扣除的利息支出为70万元时，由于70<80，所以应选择第二种计扣方式，即不按房地产开发项目分摊利息或不向税务机关提供有关金融机构的证明，这样可以多扣除10万元利息支出，减少计税依据10万元，合理降低税负。
Second, the judgment.When allowed to deduct the interest payments for 1 million yuan, with 100 > 80, so the company should strictly according to the real estate development projects share interest and provide financial institutions has been proved that it can be deducted by 1 million yuan, otherwise can only be deducted by 800000 yuan, will be an increase of 200000 yuan, tax calculation basis of causing tax;When allowed to deduct the interest payments for 700000 yuan, with 70 < 80, so we should choose the second buckle way, namely not interest or allocated by a real estate development project to the relevant tax authorities to provide proof of financial institutions, so that you can deduct $100000 interest expenses, reduce 100000 yuan, tax calculation basis of reasonable lower taxes.
在筹划中有必要指出，税法中允许扣除的利息支出应严格按《企业会计准则——借款费用》规定的核算利息支出，不按规定核算，一律不得扣除。)
It is necessary to point out that in the planning of the tax law allowed in the deduction of interest expenses should be strictly in accordance with the accounting standards for enterprises - borrowing costs "regulation of accounting interest payments, accounting, not according to stipulations are not allowed to deduct.)
二、通过合理定价进行筹划（Through the reasonable pricing plan）
税法规定：纳税人建造、出售的是普通标准住宅，增值额未超过扣除项目金额的20%，免征土地增值税;增值额超过扣除项目金额20%，应就其全部增值额按规定计税。因此，我们可以充分利用20%这一临界点的税负效应进行筹划。
Construction, sale of tax law, the taxpayer is standard residence, appreciation does not exceed 20% of the project amount, land value-added tax shall be exempted;Appreciation is more than 20% of the project amount, shall all its appreciation tax in accordance with the regulations.Therefore, we can make full use of 20% tax effect of the critical point for planning.
设某房地产开发企业建造一批商品房待售，除销售税金及附加外的全部允许扣除的项目金额为A，销售的房价总额为X，相应的销售税金及附加为：5%X(1+7%+3%)=5.5%X(5%、7%、3%分别为营业税税率、城建税税率、教育费附加征收率)
Set up A real estate development enterprises to build A batch of commercial housing sale, in addition to sales tax and additional all deduct A project for A, total sales prices for X, corresponding sales taxes and additional 5% : X X (1 + 7% + 3%) = 7%, 5%, 7%, 3%, respectively, urban construction tax, education about the tax rate additional levy rates)
如果纳税人欲享受起征点的照顾，那么最高售价只能为X=1.2(A+5.5%X)，解得X=1.2848A，企业在这一价格水平下，即可享受起征点的照顾又可获得较大利润。如果售价低于此数，虽也能享受起征点照顾，却只能获得较低的收益。
If taxpayers are to enjoy A threshold to take care of, so the highest selling price only for X = 1.2 5.5% (A + X), solution X = 1.2848 A, enterprises under the price level, can enjoy the threshold to take care of and can obtain bigger profits.If the price is lower than this number, is also can enjoy the threshold to take care of, but can only get the income benefit of a lower.
如果企业欲通过提高售价达到增加收益的目的，此时增值率略高于20%，即按“增值率”在50%以下的税率30%缴纳土地增值税，只有当价格提高的部分超过缴纳的土地增值税和新增的销售税金及附加，提价才是有意义的。
If the purpose of the enterprise to achieve increased revenue by raising prices, the increment rate just above 20%, namely according to the "increment rate below 50% land value-added tax, the tax rate of 30% pay only when part of the price increase more than the payment of land value added tax and new sales taxes and additional price is meaningful.
设提高价格Y单位，则新的价格为X+Y，新增的销售税金及附加为5.5%Y。允许扣除的项目金额为：A+5.5%X+5.5%Y;房地产增值额为：X+Y-A-5.5%X-5.5%Y;缴纳的土地增值税为：30%×(X+Y-A-5.5%X-5.5%Y)
Set to raise prices Y unit, the new price for X + Y, the new sales tax and additional 5.5% Y.Deduct the project amount is: A + 5.5% 5.5% X + Y;Real estate appreciation for: X X + Y - A - 5.5% - 5.5% Y;Pay the land value-added tax: 30% of X (X + Y - A - 5.5% - 5.5% X Y)
企业欲使提价所带来的收益超过因突破起征点而新增的税负，就必须满足：Y>30%×(X+Y-A-5.5%X-5.5%Y)+5.5%Y，其中X为增值率为20%时的售价，可以解得Y>0.0971A。
The benefit from the enterprise to make the price more than new taxes due to break through the threshold, it must meet: > 30% Y X (X + Y - A - 5.5% - 5.5% X Y) + 5.5% Y, where X is increment rate is 20% when the price, can solve Y > 0.0971 A.
例如，某房地产开发公司建成并待售一幢商品房，同行业房价为1，800～1，900万元之间，已知为开发该商品房，支付的土地出让金为200万元，房地产开发成本为900万元，利息支出不能按房地产开发项目分摊也不能提供金融机构的证明，假设城建税税率为7%，教育费附加为3%，当地政府规定允许扣除的房地产开发费用的扣除比例为10%，如何为该公司筹划，使其房价在同行业中较低，又能获得最佳利润?筹划过程如下：
Built and a real estate development company for sale, for example, a commodity house, in the same house prices for 1800-19 million yuan between, known for the development of the commodity house, pay the land grant fee is 2 million yuan, the real estate development cost is 9 million yuan, the interest payments cannot be amortized according to real estate development project is also unable to provide proof of financial institutions, assuming that urban construction tax rate is 7%, of add was 3%, the local government allowed to deduct the cost of real estate development deduct 10%, how to plan for the company, make its prices in the industry is low, and can get the best profit?The planning process is as follows:
除销售税金及附加外的可扣除的项目金额为：200+900+(200+900)×10%+(200+900)×20%=1430(万元)
In addition to sales tax and additional amount of deductible items as follows: 200 + 900 + (200 + 900) x 10% + (200 + 900) x 20% = 1430 (ten thousand yuan)
(1)公司要享受起征点优惠，又想获得最佳利润，则最高售价应为：1430×1.2848= 1837.264万元，此时获利306.2万元 (1837.264-1430-1837.264×5.5%)。当价格定在1，800～1，837.264万元之间时，获利将逐渐增加，但都要小于306.2万元。
(1) the company to enjoy preferential, threshold and want to get the best profit, is the highest selling price should be: 1430 * 1.2848 = 18.37264 million yuan, the profit of 3.062 million yuan (1837.264-1430-1837.264 x 5.5%).When the price between 1800 ~ 18.37264 billion yuan, profit will increase gradually, but should be less than 3.062 million yuan.
(2)公司要适当提高售价，则提高的价格至少要大于138.853万元(1430×0.0971)。即总房价至少要超过1，976.117万元，提价才会增加总收益，否则提价只会导致总收益的减少。
(2) the company will have to raise the price, then raise the price of at least more than 1.38853 million yuan (1430 x 0.0971).The total prices should be at least more than 19.76117 billion yuan, the price will increase total revenue, otherwise the price will only lead to the decrease of total revenue.
所以，当同行业的房价在1，800～1，900万元之间时，公司应选择1，837.264万元作为自己的销售价格，使自身的房价较低，增强竞争力，又能给公司带来较大的利润。当然，如果公司能以高于1，976.117万元的价格出售商品房的话，所获利润将会进一步增加。
So when house prices in the same industry between 1800 ~ 19 million yuan, the company should choose 18.37264 billion yuan as a sales price, to keep its prices low, enhance competitiveness, and can bring to the company larger profits.And, of course, if the company can sell at more than 19.76117 billion yuan commercial housing, will further increase profits.
通过本案例进一步说明，在出售普通标准住宅问题上，企业是完全可以利用合理定价的方法，使自己保持较高的竞争力，又可使自己获得较佳利润，千万不可盲目提价，有时较高的价格所带来的利润反而会低于较低价格所带来的利润。譬如：在该案例中1，830万元的售价，能获利299.35万元(1830-1430-1830×5.5%);而1，840万元的售价，只能获利216.16万元(1840-1430-1840×5.5%)×(1-30%)，虽然售价只提高了10万元，利润却减少83.19万元。
Through further clarification in this case, in the sale of ordinary standard housing issues, reasonable pricing method can be used by companies is completely, to keep their high competitiveness, can make oneself better profits again, do not blindly raising prices, sometimes profit brought by the higher price will be lower than lower prices brought about by the profits.For example: 18.3 million yuan price in this case, can a profit of 2.9935 million yuan (1830-1430-1830 x 5.5%);A profit of 18.4 million yuan and 18.4 million yuan price, only 5.5% (1840-1430-1840 x) x (1-30%), although increased costs only 100000 yuan, profit less 831900 yuan.
三、有关房产销售中代收费用的筹划（The planning of the relevant property sales in the collecting fees）
房地产开发企业在销售不动产时，经常要代其他部门收取一些诸如城建配套费、维修基金等费用。目前，纳税人有两种收取方式：将代收费用视为房产销售收入，并入房价向购买方一并收取;或者在房价之外向购买方单独收取。从土地增值税的角度分析，两种方式的税收待遇是不一样的。
Real estate development enterprises in real estate sales, often on behalf of other department charge some fees such as urban construction supporting fees, maintenance fund.At present, the taxpayer has two charging ways: will the collecting fees as a real estate sales, incorporated into prices to charge the purchaser together;To charge the purchaser separately or in house prices.Analysis from the perspective of land value-added tax, the tax treatment is different in two ways.
按规定，房地产开发企业在售房时按县级及县级以上人民政府要求代收的各项费用，如果代收费用未计入房价中，而是在房价之外单独收取的，可以不作为转让房地产的收入，在计算增值额时也不允许扣除代收费用;如果代收费用是计入房价中向购买方一并收取的，要作为转让房地产所取得的收入计税，在计算扣除项目金额时，可予以扣除，但不允许作为加计20%扣除的基数，以上规定显然为税收筹划创造了空间。
According to regulations, real estate development enterprises in housing according to the requirements of county level and the people's governments at or above the county level the collecting fees, if the collecting fee is not included in the price, but the outside of the house prices charged by alone, can not as a transfer of property income, in also are not allowed to deduct the collecting fees in computing the appreciation value;If the collecting fee is included in the price of charge the purchaser together, as the transference of the property income tax, when calculating the project amount, can be deducted, but not as a basis to deduct 20% of the base, the above provisions clearly to create the space for tax planning.
例如，某房地产开发公司出售一栋商品房，获得销售收入3，000万元，并按当地市政府的要求，在售房时代收了200万元的各项费用。房地产开发企业开发该商品房的支出如下：支付土地出让金200万元，房地产开发成本为600万元，其他允许税前扣除的项目合计200万元。
For example, a real estate development company to sell a commodity house, and get the sales income is 30 million yuan, and according to the requirements of the municipal government, in the era of housing the fees of 2 million yuan.Real estate development enterprises to develop the commodity house spending is as follows: pay the land grant fee of 2 million yuan, the real estate development cost is 6 million yuan, other allows the pre-tax deduction of project amounted to 2 million yuan.
(1)如果公司未将代收费用并入房价，而是单独向购房者收取，则：允许扣除的金额为：200+600+200+(200+600)×20%=1160 (万元);增值额为：3000-1160=1840(万元);增值率为：1840÷1160=158.62%;应缴纳的土地增值税为：1840×50%-1160×15%=746 (万元)
(1) if the company will not collect fees into house prices, but a separate charge buyers, are: allows to deduct the amount is: 200 + 600 + 600 + (200 + 600) x 20% = 1160 (ten thousand yuan);Appreciation is: 3000-1160 = 1160 (ten thousand yuan);1840 = 158.62% increment rate: 1840 present;Should pay the land value-added tax: 50% - 1160 x 1840 x 15% = 746 (ten thousand yuan)
(2)如果公司将代收费用并入房价向购买方一并收取，则：允许扣除的金额为：200+600+200+(200+600)×20%+200=1360(万元);增值额为：3000+200-1360=1840(万元);增值率为：1840÷1360=135.29%;应缴纳的土地增值税为：1840×50%-1360×15%=716(万元)
(2) if the company will collect fees into house prices to charge the purchaser together, are: allows to deduct the amount is: 200 + 600 + 600 + (200 + 600) x 20% + 200 = 1360 (ten thousand yuan);Appreciation for: 3000 + 200-3000 = 1840 (ten thousand yuan);1840 = 135.29% increment rate: 1840 present;Should pay the land value-added tax: 50% - 1360 x 1840 x 15% = 716 (ten thousand yuan)
显然，该公司无论代收费用的方式如何，其销售该商品房的增值额均为1，840万元，但是采用第二种代收方式，即将代收费用并入房价，会使得可扣除项目增加200万元，从而使纳税人少缴纳税款30万元，导致应纳的土地增值税减少。
Obviously, the company no matter how the collecting fees, the sale of the commodity house of appreciation are 18.4 million yuan, but USES the second mode of collecting, the collecting fees into house prices, will make the deductible project an increase of 2 million yuan, so that the taxpayers to pay taxes 300000 yuan less, reduce the land value-added tax payable.
由于在计算土地增值税时，土地增值税=增值额×适用税率-可扣除项目×适用的速算扣除系数，无论代收方式如何，增值额都是不变的，将代收费用并入房价，可扣除项目金额增加A，则会使得应缴纳的土地增值税减少：A×适用的速算扣除系数，如果代收的费用较大时，可扣除项目增加，还可能使整体的增值率下降，给纳税人带来更大的节税效益。
Because when calculating the land value-added tax, land value-added tax = appreciation by the applicable tax rate - can deduct project x is simplified to deduct coefficient, whatever the collecting way, appreciation is constant, the collecting fees into house prices, increase A project can be deducted, will reduce should pay land value-added tax: A coefficient of x is simplified to deduct, if the collecting fee is bigger, can deduct project increases, may also make integral increment rate of decline, bring greater tax benefits to the taxpayer.
当然，济南代理记账公司提醒需要注意的一点是，如果在增值率未超过50%情况下，由于适用的速算扣除系数为0，所以无论代收方式如何，纳税人的税负是一样的。在这种情况下，筹划就没有什么意义了。
Jinan bookkeeping agency company, of course, need to be reminded that the point is, if not more than 50% of cases, hence due to apply simplified deducting coefficient is 0, so whatever the collecting way, the taxpayer's tax burden is the same.In this case, the plan does not make sense.
四、不同增值率的房产是否合并的筹划（Different property hence whether merger plan '）
由于土地增值税适用四档超率累进税率，其中最低税率为30%，最高税率为60%，如果对增值率不同的房地产并在一起核算，就有可能降低高增值率房地产的适用税率，使该部分房地产的税负下降，同时可能会提高低增值率房地产的适用税率，增加这部分房地产的税负，因而，纳税人需要具体测算分开核算与合并核算的相应税额，再选择低税负的核算方法，达到节税的目的。
Because of land value-added tax for four file super rate of progressive tax rate, the lowest rate is 30%, the highest rate of 60%, if the calculated with different property and hence, it is possible to reduce the high property applicable tax rate, hence reduce the part of the real estate tax, and may improve low real estate applicable tax rate, hence increase this part of the real estate tax, thus, taxpayers need to calculate separate accounting and the corresponding tax that merger accounting, then choose low tax accounting methods, to achieve the purpose of tax.
例如，某房地产开发公司同时开发A、B两幢商业用房，且处于同一片土地上，销售A房产取得收入300万元，允许扣除的金额为200万元;销售B房产共取得收入400，允许扣除的项目金额为100万元，对这两处房产，公司是分开核算还是合并核算能带来节税的好处呢?
For example, A real estate development company A and B two commercial housing development at the same time, and in the same land, A property sales income is 3 million yuan, deduct the amount is 2 million yuan;Sales B property income 400, deduct the project amount is 1 million yuan, on the two properties, the company is a separate accounting or the benefits of merger accounting section can bring tax?
(1)分开核算时：A房产的增值率=(300-200)÷200×100%=50%，适用税率30%;应纳的土地增值税为：(300-200)×30%=30(万元);B房产的增值率=(400-100)÷100×100%=300%，适用税率60%;应纳的土地增值税为：(400-100)×60%-100×35%=145(万元);共缴纳土地增值税175万元(30+145)
(1) the separate accounting: A real estate increment rate = (300-200) present 200 * 100% = 100%, applicable tax rate of 30%;Land value-added tax payable to: (300-200) x 30% = 30 ($ten thousand);Real estate increment rate = B (400-100) present 100 * 100% = 100%, applicable tax rate of 60%;Land value-added tax payable to: (400-100) * 35% = 60% - 100-145 (ten thousand yuan);Pay the land value-added tax 1.75 million yuan (30 + 145)
(2)合并核算时：两幢房产的收入总额为：300+400=700(万元);允许扣除的金额：200+100=300(万元);增值率为：(700-300)÷300×100%=133.3%，适用税率50%;应纳土地增值税为：(700-300)×50%-300×15%=155(万元)
(2) when the merger accounting: two of property income totaled: 300 + 400 = 700 (ten thousand yuan);Deduct the amount: 200 + 100 = 300 (ten thousand yuan);Increment rate is: (700-300) present 300 * 100% = 100%, applicable tax rate of 50%;Land value-added tax payable to: (700-300) by 50% to 300 x 15% = 155 (ten thousand yuan)
通过比较可以看出，合并核算对公司是有利的，因为合并核算比分开核算节税20万元。
By comparing, you can see that merger accounting is good for the company, because merger accounting section than separate accounting tax 200000 yuan.
从上例中我们可以看出，由于两类房产增值率相差很大，只要房地产开发公司将两处房产安排在一起开发、出售，并将两类房产的收入和扣除项目放在一起核算，一起申报纳税，就可以达到少缴税的目的。但是由于低增值率的房产的适用税率可能会提高，在实践中必须具体测算后才能作出选择。以上就是济南代理记账公司分享的“土地增值税税收筹划案例分析”
In case we can see that due to two types of real estate increment rate vary widely, as long as the two real estate development company for real estate development, sales, and two types of property income and deductions are put together business accounting, tax return together, and can achieve the purpose of tax.But due to the low property of applicable tax rate may be improved, hence in practice must calculate to make choices.Above is the jinan bookkeeping agency company share "land VAT tax planning case studies"
济南代理记账公司：http://www.jnqqjz.com
