我国房地产行业税务问题(pdf 35页)

我国房地产行业税务问题内容提要:
投资架构-考虑因素:
Using overseas SPV 运用境外特殊目的机构
Flexibility of exit strategy 退出策略的灵活性
Tax benefit 税收优惠
Commercial consideration 商业考量
Location of SPV 特殊目的机构所在地
PRC tax implications of fund repatriation 资金返回的中国税务影响
Tax treaty protection 税收协定保护
Overseas taxation 境外税务影响
One layer Vs. Multi-layers 单层结构对比多层结构
No additional PRC tax benefit 无额外的中国税收优惠
Possible overseas tax benefit 可能有境外税收优惠
Flexibility of exit strategy 退出策略的灵活性

房地产开发企业-土地增值税:
Timing of reconciliation
清算时间
Completion of real estate development and sales
房地产开发项目全部竣工、完成销售
Transfer of incomplete project as a whole
整体转让未竣工决算房地产开发项目
Transfer of land usage right
直接转让土地使用权
Tax authority may also require when
符合下列情形之一的，税务机关可要求纳税人进行土地增值税清算
Sold area of completed project no less than 85% of saleable area or less than 85% with remaining area
leased out or used
已竣工验收的项目，已转让的建筑面积占可售面积85%以上，或该比例虽未超过85%，但剩余的可售建筑面积
已经出租或自用
3 years since issuance of permit of sales / pre-sales
取得销售（预售）许可证满3年
De-registration of developer
房地产开发企业申请注销
Other situation provided by provincial tax authorities
省级税务机关规定的其他情况

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