According to the relevant tax laws, the amount of land appreciation is the balance of the income obtained by taxpayers from the transfer of real estate MINUS the project amount. After deducting certain items, the less the transfer income, the smaller the land appreciation, and of course the lower the tax rate and tax amount. Therefore, how to transfer the income of real estate through decentralization is a starting point. The common method is to separate the parts of the whole property that can be handled separately and sign the contract separately in several times. For example, a real estate development enterprise is preparing to develop a finely decorated building. It is estimated that the market price of finely decorated houses is 6,543,800 yuan+0.8 million yuan (including the decoration fee of 6 million yuan). Enterprises can sign contracts in two stages: first, sign a house sales contract with a price of12 million yuan after the blank house is completed, and then sign a renovation contract with a price of 6 million yuan during the renovation. Taxpayers will only pay land value-added tax according to the amount indicated in the first contract, while the second contract. In this way, the tax payable is reduced and the purpose of tax saving is achieved.
Cost transfer planning method
Real estate development expenses, that is, period expenses (management expenses, financial expenses and operating expenses) are not deducted from the actual amount, but are deducted according to a certain proportion of the direct cost of real estate projects according to whether the interest is calculated according to the transferred real estate projects. Taxpayers can transfer the actual period expenses to the direct costs of real estate development projects through prior planning. For example, the salary, welfare expenses, office expenses, travel expenses, business entertainment expenses, etc. of the company headquarters belong to the expenditure scope of the period expenses. Since the deduction amount of land value-added tax cannot be increased due to its actual occurrence, the personnel department can arrange or work part-time in various specific real estate projects without affecting the work of the headquarters. Then the related expenses of these people can be allocated to the cost of real estate development. During the period, the cost is less and does not affect the deduction of real estate development expenses, while the real estate development expenses have increased. In other words, real estate development enterprises can increase the amount of land value-added tax deduction items through cost transfer without increasing any fees, so as to achieve the purpose of tax saving.
"Critical Point" Planning Method
When a real estate development company develops a project, it will always get a certain profit, but the higher the profit rate, the more land value-added tax it pays, and the smaller the after-tax profit may be. Therefore, how to achieve the lowest house price among peers, pay the least land value-added tax and earn the most profits is a problem that real estate enterprises should seriously consider. According to the relevant preferential provisions of the tax law: if taxpayers build ordinary standard houses for sale and the value-added amount does not exceed 20% of the deducted project amount, they will be exempted from land value-added tax; If the value-added amount exceeds 20% of the project deduction, it shall be taxed according to the total value-added amount. The "20% appreciation" here is the "critical point". According to the tax burden effect of the critical point, tax planning can be carried out.
In practical work, we should first calculate the value-added rate (the ratio of the value-added amount to the allowable deduction amount), and then try to adjust the value-added rate. There are two ways to change the value-added rate: one is reasonable pricing. For example, the value-added rate in the sales process is slightly higher than that at the junction of the two tax rates. By appropriately lowering the price, the value-added amount can be reduced, and the applicable tax rate of land value-added tax can be reduced, thus reducing the tax burden. The second is to increase the deduction, mainly by increasing investment to improve market competitiveness. According to the provisional rules for the implementation of land value-added tax, the items that can be deducted from the real estate development cost include: compensation for land acquisition and demolition, preliminary engineering expenses, building installation expenses, infrastructure expenses, public facilities expenses and indirect development expenses. Taxpayers can improve the housing environment, improve the quality of real estate, high quality and low price, and appropriately increase the deduction items.
Occupy the market. Example: A real estate company has built a set of ordinary standard houses. After deducting the project cost of 8 million yuan, the market price of local similar houses is about10 million yuan. If the price is 6.5438+million yuan and the value-added rate is 25%, the land value-added tax should be 600,000 yuan. If other factors are not considered, the profit is 1 000-800-60= 140 (ten thousand yuan). But if the price is 9.6 million yuan (x-800/800=20%), the value-added rate is 20%. Because taxpayers build ordinary standard houses for sale, the value-added amount does not exceed 20% of the deducted project amount, and the land value-added tax can be exempted, and the profit is 960-800= 160 (ten thousand yuan), which is 20% higher than the after-tax profit. Through this example, we can see that enterprises can make tax planning through reasonable pricing when selling ordinary standard houses, which can completely keep their prices low and obtain higher profits.
Cost allocation planning method
This method is mainly aimed at enterprises with more real estate development business. Because such enterprises may carry out several real estate development businesses at the same time, the development costs in different places may be different due to land prices or other reasons, resulting in a higher value-added rate of some houses after development and sales, while a lower value-added rate of some houses. This unbalanced state will actually increase the tax burden of enterprises, which requires enterprises to make necessary adjustments to the development cost, so that the value-added rate of development business in different places is roughly the same, thus saving taxes. Therefore, the average cost allocation is an excellent choice to offset the value-added and reduce tax payment. Real estate development enterprises can adjust and share the development cost in a period of time to the maximum extent, so that the value-added amount obtained can be averaged to the maximum extent, so that there will be no phenomenon that the value-added rate is too high in a certain period of time, thus saving some taxes. If other planning methods are combined to make the value-added rate just below a certain critical point, the tax saving effect will be more obvious.
Interest expense planning method
Real estate development enterprises are highly indebted industries, and generally a large number of loans will occur, so interest expenses are inevitable. Different deduction methods of interest expenses will also have a great impact on the taxable amount of enterprises. Interest expenses in financial expenses can be calculated and apportioned according to the transferred real estate project, and if financial institutions provide certificates, they are allowed to be deducted according to the facts, but the maximum amount shall not exceed the amount calculated according to the loan interest rate of commercial banks in the same period, and other expenses of real estate development can be deducted according to 5% of the sum of project land price and development cost; If the interest expense cannot be calculated according to the transferred real estate project or the financial institution certificate cannot be provided, the real estate development expense can be directly deducted from the cost according to l0% of the sum of the project land price and the development cost, and the actual interest expense cannot be deducted. This provides taxpayers with a choice: real estate development enterprises mainly rely on loans to raise funds in the development process, and if the interest expenses are high, they should provide loan certificates from financial institutions as far as possible, and share the interest expenses according to real estate projects to realize interest deduction and reduce taxes; On the other hand, if there are not many loans in the development process and the interest expense is low, you can not calculate the interest expense to be apportioned or provide the loan certificate of financial institutions, so that you can deduct more real estate development expenses and maximize the profits of enterprises.
Planning method of architectural mode
According to the relevant provisions of the tax law: some ways of building houses do not belong to the scope of land value-added tax, and there is no need to pay land value-added tax. If taxpayers can pay attention to using these special policies for tax planning, the tax saving effect is also very obvious.
The first way is to build a house for others. The tax law stipulates that the act of building houses on behalf of others does not belong to the scope of land value-added tax, but belongs to the construction industry and business tax. Because the construction industry applies the proportional tax rate of 3%, the tax burden is low, while the land value-added tax applies the four-level progressive tax rate of 30%-60%, and the former saves taxes obviously. Therefore, if the real estate development company can determine the final customer at the beginning of development, it can develop by building a house, rather than developing first and then selling. This kind of planning can be that the real estate development company obtains the land use right, purchases all kinds of materials and equipment in the name of the customer, or it can be obtained by the customer through negotiation. The key is that the real estate right has not been transferred. In order to make the planning more smooth, real estate development companies can appropriately reduce the amount of labor income from construction according to market conditions in order to obtain the cooperation of customers.
The second is cooperative housing. According to the tax law, if one party pays the land and the other party pays the capital, and the two parties cooperate to build a house, which will be divided into houses for their own use after completion, the land value-added tax will be temporarily exempted. For example, if a real estate development company purchases the right to use a piece of land and prepares to build a house, the enterprise can use the house purchase money in advance as the fund for cooperative housing. In this way, it formally meets the conditions that one party pays the land and the other party pays the funds. In this way, before the real estate development enterprise sells the surplus housing, all parties do not have to pay the land value-added tax, and only when the housing belonging to the real estate company is transferred after completion will the land value-added tax be paid for this part.