其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
为此，房地产实业界和学术界对土地增值税的存在意义进行了激烈争论。
Therefore, the real estate industry is in dispute with the academic circle over the significance of the value-added tax.
例如，可在开发形成房地产产品销售后和现有物业再次销售时，在征收的土地增值税中按一定比例返还地铁企业。
For example, after the sale of newly constructed properties or the re-sale of the existing properties, a certain rate of land value-added tax should be given back to metro companies.
房地产行业涉及的税种主要有营业税、土地增值税、企业所得税等。
Real estate taxes are mainly involved in the business tax and land appreciation tax, enterprise income tax, etc.
从2007年2月1日起，中国开展了房地产开发企业土地增值税清算工作。
Since February 1, 2007, China started the Land Appreciation Tax Accounting of Real Estate Industry.
第四章是房地产开发企业土地增值税税收筹划案例分析。
The fourth chapter is real estate development enterprise land appreciation tax planning case analysis.
文章主要分为两个部分，第一部分从房地产企业的税负水平和清算的必要性两方面分析土地增值税征收及清算的意义。
The first part analysis the significance of the collection and liquidation of LVT from the tax burden of the real estate business and the need for liquidation.
文章主要分为两个部分，第一部分从房地产企业的税负水平和清算的必要性两方面分析土地增值税征收及清算的意义。
The first part analysis the significance of the collection and liquidation of LVT from the tax burden of the real estate business and the need for liquidation.
应用推荐