摘要
针对房产企业税负问题,采用归纳比较的方法,分析了房产企业的涉税项目,提出房产企业要在准备阶段、开发阶段和销售阶段进行有效的纳税安排,采用设置下属机构、改变核算方式等实现税负降低。研究结果对房产企业涉税筹划有参考价值。
To deal with enterprise tax problems, induction and comparison were adopted to analyze tax-related projects of estate enterprises. A proposal was made for Estate enterprises to make effective tax arrangements in the preparation stage, development stage and sales stage. Tax burden could be re-duced by setting up subsidiaries and tare enterprises in tax planning. altering accounting methods. Results could offer reference for es-
出处
《辽宁工程技术大学学报（社会科学版）》
2012年第4期386-388,共3页
Journal of Liaoning Technical University(Social Science Edition)
