萬科稅收籌劃方案

1、_財(cái)政部財(cái)政科學(xué)研究所研究生部試卷(MPAcc)課程名稱中國稅制考試日期2010年5月9日學(xué)生姓名年級專業(yè)研一MPACC考試成績教師簽名_（七）經(jīng)營風(fēng)險(xiǎn).........................................................17八、風(fēng)險(xiǎn)對策與建議八、風(fēng)險(xiǎn)對策與建議...................................................................

2、...............................18（一）準(zhǔn)確把握稅收法律政策...........................................18（二）提高稅務(wù)人員的素質(zhì).............................................18（三）加強(qiáng)營運(yùn)管理....................................................18（四）加強(qiáng)與稅

3、務(wù)部門聯(lián)系.............................................19九、稅收籌劃方案設(shè)計(jì)九、稅收籌劃方案設(shè)計(jì)..............................................................................................19（一）營業(yè)稅的稅收籌劃.........................................

4、......191、承包合同的籌劃.................................................192、銷售折扣處理的籌劃.............................................193、成立物業(yè)公司，剝離價(jià)外費(fèi)用的籌劃.............................204、股權(quán)轉(zhuǎn)讓的籌劃....................................

5、.............205、合作建房的籌劃.................................................21（二）土地增值稅的稅收籌劃...........................................221、充分運(yùn)用臨界點(diǎn)、均衡申報(bào)、合理確定銷售價(jià)格的籌劃..........222、分解銷售收入的籌劃......................................

6、.......233、可扣除項(xiàng)目的籌劃...............................................24（三）企業(yè)所得稅的籌劃...............................................261、合理推遲收入實(shí)現(xiàn)時(shí)間，遞延納稅...............................262、稅前扣除項(xiàng)目的籌劃...............................

7、..............27（四）房產(chǎn)稅的稅收籌劃...............................................301、分解租金收入的籌劃.............................................302、變房屋出租為房屋承包..........................................303、變房屋出租業(yè)務(wù)為投資業(yè)務(wù)................