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Jingdong book

房地产税收面对面(第2版)

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房地产税收面对面(第2版)

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融资与税务筹划成本分摊政策
一线实战专家
手把手讲解房地产税收实务
丰富案例详述安全纳税筹划
Content Description

《房地产税收面对面(第2版)》作者朱光磊拥有丰富的房地产财税工作经验,本书是其十几年的工作经验总结,分入门篇与高级篇两个部分。
入门篇以房地产开发流程为主线,按开发的时间顺序介绍了房地产公司拿地、项目公司设立、项目建造开发、开盘预售、竣工交房全流程各环节经常遇到的税收问题。
高级篇首先介绍了企业所得税汇算清缴、土地增值税清算、涉外税收中的常设机构判定原则等房地产公司难以回避的更高一级的税收问题;然后以第一手的资料介绍了吸收合并购地、精装房分劈成毛坯房代装饰的两个筹划案例,以案例来说明理论模型与税收实践的差距。
第十二章,以一个房地产集团为案例介绍了房地产集团税收风险管理的系统性思路。这是作者多年培训与咨询经验的浓缩总结,创新性的提出解决商业模式创新涉税问题是高端税务的发展方向,运用信息不对称进行交易模式设计实现节税目的才是企业税务筹划的蓝海战略。
Author Description

朱光磊,中国注册会计师,南京大学MBA,从事房地产财税专项工作十几年,现任某房地产集团财务部总经理,同时担任数家中国百强房地产集团的税务顾问,并为数百家房地产公司做过税务培训。专心研究房地产行业的原罪清理、商业模式创新、资产重组所涉及的税收业务,拥有数百例土地增值税清算的直接操作经验。致力于换个角度看税法,寻求以最少的时间成本获得最佳的可操作税收方案。
Comments

★《房地产税收面对面:实务与案例》浓缩了作者多年来的实战经验,以及为数百家房地产公司做培训与咨询经常被问及的问题,并且以真实的案例为背景来解析这些常见问题,贴近最前沿的一线税收实务是本书的最大特色。
——陈冬华,南京大学博士生导师,会计学教授

★本书概括了房地产开发经营环节的众多代表性税收问题,从机构设立到项目选择及至开发销售,环环相扣,步步紧跟税收文件,对实际工作很有帮助。
——王海山,绍兴景瑞置业公司财务总监

★作为律师,每逢遇到地产难题,我总是向朱光磊请教,因为他在地产领域相当专业。本书从地产规则到地产潜规则,从财务核算到税务处理,从细枝末节的费用核算到高屋建瓴的架构搭建,讲得融会贯通,是房地产图书中的实力型作品。
——李利威,著名税务律师

★本书讲了很多房地产税收的实战案例,并结合现行房地产税收政策,从实务的角度,分享了作者在房地产税收实务处理和税收风险管理的经验与观点。本书图文并茂,深入浅出,便于阅读、理解和学习,是财税人员的工作好帮手。
——陆容馨,德勤华永会计师事务所有限公司税务经理

★房地产行业税务实操方面的书不少,但受各地政策差异的影响,很难将这个专题写得很细,尤其是实操方面的。《房地产税收面对面:实务与案例》以江苏一带的实操案例来讲,细节不能照搬,但筹划思路可充分借鉴。作者还是比较牛的。
——普通高层,读者
Catalogue

推荐序贴近最前沿的一线税收实务(陈冬华)
前言
入门操作篇
第一章房地产开发流程与涉税简介
第一节房地产开发流程简介
第二节房地产公司涉税简介
第二章购买土地环节税收风险控制关键点
第一节购地合同所涉印花税、土地使用税、契税风险
问题1:甲、乙、国土局三方签订的补充协议是否要再次交印花税?
问题2:印花税的纳税主体是甲公司还是乙公司?
问题3:如果没有约定交地日期,如何交土地使用税?
问题4:如果国土局没有按期交付土地,乙公司如何交土地使用税?
问题5:房地产公司开发用地的土地使用税什么时候停止交纳?
问题6:未办理流转手续的集体用地,由谁交税?
问题7:如果土地出让合同中没有包含市政建设配套费,市政建设
配套费通过规费的形式在前期报批报建时收取,这市政建设配套费是否作为契税的计税基础?
第二节房地分离如何缴纳契税
问题8:甲公司应该按什么作为契税的计税依据?
问题9:土地变性合同是否交契税?是否交印花税?
第三节关注资本运作手法产生额外的税收负担
问题10:甲公司出售股权的行为是否属于税收筹划?
问题11:乙公司决定改用该地块土地使用权投资成立丁公司,再通
过转让丁公司股权的方式来实现实质上的转让土地使用权,是否产生节税效果?
第三章公司设立环节税收风险控制关键点
第一节选对公司注册地
问题12:甲房地产公司是否应该将项目公司乙设立在B镇?
问题13:条件变化后,C镇招商条件有哪些陷阱?
第二节注册资本金与资本弱化
第三节分公司或子公司的选择
第四节开办期的止点
问题14:乙公司的开办期什么时候结束?
问题15:乙公司的开办费如何进行财税处理?
第四章融资环节税收风险控制关键点
第一节信托与类信托
问题16:信托关系有什么特殊之处?
问题17:在会计处理上丁公司的融资属于股权还是债权?
问题18:丁公司的融资税收上属于股权还是债权?
问题19:丁公司的利息支出可以在企业所得税前扣除吗?
第二节融资租赁
问题20:承租人乙丙的融资性售后回租行为属于销售行为吗?
问题21:融资租赁公司丁如何做到本金不征税?
第三节炒楼花
问题22:合同项下的收益权转让是否交流转税?
问题23:合同项下的收益权转让是否需要代扣代交个人所得税?
第四节对赌协议
问题24:对赌协议涉税处理有几种观点?
问题25:目前对赌协议唯一公开的涉税文件引导了什么?
第五章开发环节税收风险控制关键点
第一节境外设计费涉税解析
问题26:乙公司如何交纳营业税?
问题27:乙公司是否需要在中国境内交纳企业所得税?
第二节甲供材料的避税空间
问题28:哪些材料进行甲供可以实现甲公司从集团层面的节税?
问题29:外墙面砖、门窗、幕墙是否是装饰材料?
第三节统借统还的法律形式
问题30:甲集团向乙公司收取的利息是否交纳营业税?
问题31:如何才能做到集团统借统还免除甲集团公司转贷给乙公司的营业税?
第四节母子公司往来不需交营业税
问题32:丙公司未向乙公司收取利息,是否要被核定营业税与企业所得税?
问题33:甲集团公司的流动贷款产生的银行利息费用是否可以在企业所得税前扣除?
第六章销售环节税收风险控制关键点
第一节购房俱乐部会员费的纳税时点
问题34:甲房地产公司为收取的会员费补交滞纳金合理吗?
第二节卖房送汽车是否混合销售行为
问题35:卖房送汽车是否混合了销售行为?
问题36:赠送的奔驰汽车是否应交增值税?
问题37:赠送的奔驰汽车是否应交企业所得税?
问题38:赠送的奔驰汽车是否代扣个人所得税?
第三节无产权证地下建筑是否可以转让
问题39:地上无产权证的架空层归谁所有?
问题40:地下无产权证且非人防工程的地下车库归谁所有?
问题41:地下人防改造的车库归谁所有?
问题42:无产权证建筑物是否可售?
问题43:持有型地下车位不保留成本,是否要补交企业所得税?
第四节精装房销售的流转税问题
问题44:空调、整体橱柜按什么交增值税?
问题45:销售样板房中的床、桌椅、家电、软装是否交增值税?
问题46:精装房的装修是否交契税?
问题47:将销售精装房分劈成销售房屋与装修房屋,如何交营业税?
第五节购入在建工程开发销售是否可以差额征营业税
第六节售楼处、样板房的涉税问题
第七节合作建房
问题48:合营企业的法律形式与文件适用性分析
第八节同是违约金纳税并不同
问题49:没收张某的定金是否需交营业税?
问题50:收取王某的滞纳金是否需交营业税?
第九节合同签订过程中应关注的财税问题
问题51:地下车位是否应按无偿捐赠不动产而补征营业税?
第七章竣工后环节税收风险控制关键点
第一节竣工备案的形式要件及涉税后果
问题52:甲房地产公司是否需补企业所得税与滞纳金?
第二节交房才是所有权风险转移的标志
问题53:会计上,甲房地产公司的销售成本是多少?
第三节资产的后续计量与房产税疑难问题
问题54:发生的固定资产改良如何增加资产原值?
问题55:Y项目的租金是否交房产税?
问题56:出租的大型游船租金收入,是否交房产税?
问题57:出租简易农贸市场收取的租金是否交房产税?
问题58:免租期的纳税义务人到底是谁?
问题59:如何区分独立地下建筑和与地上房屋相连的地下建筑?
问题60:如何利用转租不征税进行筹划节税?
问题61:甲公司如何租赁房屋给乙公司可以实现经营最优化?
问题62:排气管道是否要并入房产原值征房产税?
问题63:案例中的各种车位如何交房产税?
问题64:物业用房是否应交房产税?由谁交?
高级解析篇
第八章企业所得税应对方案
第一节国税发[2009]31号文亮点与漏洞解析
第二节收入的确认
第三节成本计算与分摊
第四节期间费用的处理
......
Introduction

自2003年踏入房地产行业以来,我已经在这个行业干了13年,恰巧也经历了这个行业的黄金10年。在这10年里,我服务过民营、外资、国资三种不同性质的房地产公司,开发的业态也涵盖了毛坯住宅、精装住宅、星级酒店、服务型公寓、商业、写字楼、别墅和城市综合体等。由于好奇心的驱使,这10年来我趁着为其他公司做培训的机会,和数千名房地产学员进行过交流,接受了他们的咨询,因而得以对几百家房地产公司的税收问题进行了了解。
从业以来,我也曾断断续续地在《财务与会计》与《中国税务报》上发表过一些文章,但后来慢慢的人就懒惰了,写作越来越少。在从业10年后,我决定将这10年来的所见、所思、所想总结成一本书,作为对自己过去10年的纪念。本书中的全部案例来自真实的第一手资料,全部经验总结均有案例的支撑,来自实战第一线也许是本书最重要的特色。
本书内容主要分为两部分,第一部分为基础篇,主要介绍房地产财税人员在日常工作中常会遇到的事项和问题。第二部分为高级篇,对土地增值税清算、企业所得税汇算、涉外税收中的常设机构判定进行了探讨,并分享了吸收合并与精装分劈两个比较经典的筹划案例,目的是想借此厘清税收系统筹划的复杂性。本书第十二章对房地产集团的税收风险管理进行了研究,我写这一章的目的并不是提供一个针对具体问题的解决方案,而是提供一个系统的房地产集团税收风险管理的思路。在最后一章,我对税务策划的实战技巧进行了理论性的提炼和总结。
10多年来,我主要在江苏、上海和浙江等地工作,本书既然是个人工作的总结,可能难免被烙上长三角地区税务实践的特征,但好在税理相通,我的工作思路和方法应该能给您提供借鉴。在写作过程中,我力求在保证专业性的同时做到行文上的轻松,但实在没办法将一个专业书籍写得过于娱乐化,在专业性与轻松性相冲突时,我毫不犹豫地保留了专业性。
由于税法是不断变化的,而本书中介绍的内容是基于写作时的税务环境,为了更好地贴近实务,我会在博客中及时更新相关信息。任何关于本书的建议或批评,也欢迎大家在我的微博上指正,或者发送邮件。
在本书写作过程中,我得到了同行天洋控股财务总监韩国良先生的热心支持和帮助,他身为财务总监,在繁忙的工作之余,不辞辛苦地为我审定初稿和终稿,在此表达特别的感谢。感谢我的导师戴海平先生、陈冬华教授,你们的指导为我指明了方向,坚定了我的信心。感谢我的良师益友:赵小刚、赵国庆、焉梅、金文龙、李岩峰、王大祥、李军武、张大春、胡俊、刘雪峰、李利威、陆容馨等,和你们一起探讨学习的日子是次愉快的人生旅行。
最后,特别感谢我的家人,感谢我的太太和孩子,本书献给你们。

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Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

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About the brand

Jingdong book

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About the brand

Jingdong book