房地产企业12种避税方法
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">一、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">预收购房款不入帐，通过假借款形式计入“应付帐款”，隐瞒销售收入。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">二、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">房地产项目清算存在多结转成本及超标准列支计税工资、业务招待费及广告费等，未按规定申报缴纳企业所的税。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">三、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">销售房产后把部分收入长期挂在往来帐户上，或者通过其关联企业设立的“应付帐款”或“内部往来”科目隐匿收入，不在帐本上体现为销售收入。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">四、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">以商品房抵顶工程款、材料款，直接在帐面上抵减“开发成本”，而不做收入处理。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">五、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">向关联企业出售不动产，不按常规计价，少申报交纳营业税。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">六、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">拆迁安置住宅、店面等面积新旧房互换，价格相抵部分未按规定申报营业税。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">七、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">采用由中介公司包销方式销售商品房，而中介公司取得的手续费或价差，未按规定申报纳税。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">八、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">年末预收购房款不及时入帐，做未到帐处理，个别企业年末未入帐数达到上百万元甚至千万元，未按规定申报纳税。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">九、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">未按规定缴纳印花税，记载资金的帐薄未按规定贴花，签定的租赁合同、借款合同等未按规定缴纳印花税。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">十、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">分解售房收入，将部分款项开具收款收据，隐匿销售收入。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">十一、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">价外费用和代收代付款未计入收入纳税，如房地产企业向住户收取“代收管线费”等未申报缴纳营业税。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><span lang="EN-US" style="FONT-SIZE: 14pt; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;"><font face="">十二、<span style="FONT: 7pt "";"> </span></font></span></span><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">部分房地产企业已经取得土地批文，但地块分期开发，对未开发的土地未按规定申报土地使用税。</span><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></p> <p>xiexie </p> <p>这是违法避税的十二种方法吧！？——反面教材</p><p>千万别采用这些方法，避税的前提的合法，否则就是偷税漏税了！！！</p> 有点简单,但慧眼能看,谢谢! <p>这不是合理避税，是开发商惯用漏税的手法。</p> <p>这是违法避税的十二种方法吧！？——反面教材,是开发商惯用漏税的手法,避税的前提的合法。</p> 谢谢!
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