土地增值税新政下开发商应对策略系列之二

weller7909 发表于 2007-8-28 12:03:10

——本文系原创，转载请注明作者<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36.15pt; LINE-HEIGHT: 25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-char-indent-count: 2.0; mso-line-height-rule: exactly" align=center>土地增值税新政下开发商应对策略系列之二<o:p></o:p>
----装修合同主体之税收选择<o:p></o:p>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36.15pt; LINE-HEIGHT: 25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-char-indent-count: 2.0; mso-line-height-rule: exactly" align=center><o:p> </o:p>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24.1pt; LINE-HEIGHT: 25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-char-indent-count: 2.0; mso-line-height-rule: exactly" align=center>作者：李明俊程龙贵<o:p></o:p>
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上期谈到关于万科将在2009年全面摈弃毛坯房给我们的启示：一是万科在不断强调企业的社会效益；二是作为地产标杆企业，万科自有其睿智之处，认识到了这样做的内在经济价值，我们也侧重从土地增值税筹划的角度，论证了提供装修房比毛坯房能降低企业土地增值税，具有更好的节税效益（详见“土地增值税新政下开发商税务应对策略之一----从万科取消毛坯房谈起”一文）。<o:p></o:p>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36.15pt; LINE-HEIGHT: 25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-char-indent-count: 2.0; mso-line-height-rule: exactly" align=center><o:p> </o:p>
<P class=MsoNormal style="MARGIN: 7.8pt 0cm; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 25pt; mso-line-height-rule: exactly; mso-para-margin-top: .5gd; mso-para-margin-right: 0cm; mso-para-margin-bottom: .5gd; mso-para-margin-left: 0cm">本文接上文谈装修主体的税务选择问题。一般而言，在开发商成立关联的装修公司后，在装修合同的主体上我们可能有两种选择模式：；模式一是业主作为支付主体，装修公司与业主直接签订合同，由业主单独支付装修费；模式二是开发商作为支付主体，装修公司直接与开发商签订合约，装修款进入开发商成本，开发商提供带装修房并在毛坯房基础上另外向业主收取装修费，即装修款同时等额纳入开发收入和开发成本中两种模式下，开发商税收负担是否一致呢还是会有不同？时下，不少税务筹划文章认为，应选择模式一，原因是模式一回避模式二中开发商因为收取业主的装修费而需要多缴纳转让不动产的5.5%的营业税及附加的问题，如果单纯只考虑流转税是有道理的，但如果将所有税负进行通盘考虑的话，则模式二整体节税效果优于模式一。下文我们将对此加以简单论证。<o:p></o:p>
<P class=MsoNormal style="MARGIN: 15.6pt 0cm; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 25pt; mso-line-height-rule: exactly; mso-para-margin-top: 1.0gd; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.0gd; mso-para-margin-left: 0cm">为了更好的说明两种模式下开发商税收负担变化，现假设关联装修公司未来收取开发商的装修款为100单位，即加大开发成本100单位，开发商等额加大100单位销售收入（作者注：有人可能会产生疑问，为什么等额增加而不是将收入进一步增加呢？因为装修公司是关联企业，在装修公司向开发企业收取装修款时一定已充分考虑了利润转移的问题，因为装修公司应纳税种和税率都会比开发企业低，这本身就是一个税务筹划安排）。对于模式一而言，在开发企业帐面上未发生变化，而对于选择模式二来说，则由此增加营业税5%，城建税7%，教育费附加3%，另外，土地增值税和企业所得税变化如下表（假定前后适用土地增值税税率不变，均为30%）：<o:p></o:p>
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<o:p> </o:p></TD>
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计税基数<o:p></o:p></TD>
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税率（%）<o:p></o:p></TD>
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应纳税额<o:p></o:p></TD></TR>
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营业税及附加<o:p></o:p></TD>
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100<o:p></o:p></TD>
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5.5<o:p></o:p></TD>
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5.5<o:p></o:p></TD></TR>
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减少土地增值税①<o:p></o:p></TD>
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-25.5<o:p></o:p></TD>
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30<o:p></o:p></TD>
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-7.65<o:p></o:p></TD></TR>
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增加企业所得税②<o:p></o:p></TD>
<TD style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 99.3pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 27.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=132>
2.15<o:p></o:p></TD>
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33<o:p></o:p></TD>
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0.7095<o:p></o:p></TD></TR>
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累计税负变化③<o:p></o:p></TD>
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<o:p> </o:p></TD>
<TD style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 99.3pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 27.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=132>
<o:p> </o:p></TD>
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-1.4405<o:p></o:p></TD></TR></TBODY></TABLE>
注：①土地增值税：-7.65  [（100-100-100*20%-5.5）*30%]
②企业所得税：0.7095  [（7.65-5.5）*33%]
③累计税负变化：-1.4405 [（5.5-7.6+0.7095）]
<P class=MsoNormal style="MARGIN: 7.8pt 0cm; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 25pt; mso-line-height-rule: exactly; mso-para-margin-top: .5gd; mso-para-margin-right: 0cm; mso-para-margin-bottom: .5gd; mso-para-margin-left: 0cm">模式二与模式一相比，模式二可节税1.44%。<o:p></o:p>
<P class=MsoNormal style="MARGIN: 7.8pt 0cm; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 25pt; mso-line-height-rule: exactly; mso-para-margin-top: .5gd; mso-para-margin-right: 0cm; mso-para-margin-bottom: .5gd; mso-para-margin-left: 0cm">但是，由于土地增值税是超额累进制，如果处于临界点边缘，增加装修成本后由于基数加大，由此进一步引起适用增值税率发生变动，则节税效果就会明显得多，这一点在上一篇文章中已有说明。本文对此就不再赘述，有兴趣朋友可以结合本文思路自行测试。<o:p></o:p>
<P class=MsoNormal style="MARGIN: 7.8pt 0cm; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 25pt; mso-line-height-rule: exactly; mso-para-margin-top: .5gd; mso-para-margin-right: 0cm; mso-para-margin-bottom: .5gd; mso-para-margin-left: 0cm">另外，模式一下，由业主支付装修费，冲减了其银行按揭贷款的基数，增加了其付款的压力，同时，未来业主考虑出售时，其所得税的扣除金额也会减少，增加其未来转让的税收负担，模式二则可以有效的回避这些问题。<o:p></o:p>
——本文系原创，转载请注明作者<o:p></o:p>
（作者系深圳市智慧源企业管理咨询有限公司税务咨询顾问）<o:p></o:p>

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土地增值税新政下开发商应对策略系列之二