房地产企业的税收筹划-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	房地产企业的税收筹划
释义	房地产开发企业可以通过设立独立核算的销售公司负责房地产销售,这种分立扩大了土地增值税、营业税及企业所得税的税收筹划空间。法律依据：《中华人民共和国税收征收管理法》第三条税收的开征、停征以及减税、免税、退税、补税，依照法律的规定执行;法律授权国务院规定的，依照国务院制定的行政法规的规定执行。任何机关、单位和个人不得违反法律、行政法规的规定，擅自作出税收开征、停征以及减税、免税、退税、补税和其他同税收法律、行政法规相抵触的决定。
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