我國房地產行業稅務問題(pdf 35頁)

我國房地產行業稅務問題內容提要:
投資架構-考慮因素:
Using overseas SPV 運用境外特殊目的機構
Flexibility of exit strategy 退出策略的靈活性
Tax benefit 稅收優惠
Commercial consideration 商業考量
Location of SPV 特殊目的機構所在地
PRC tax implications of fund repatriation 資金返回的中國稅務影響
Tax treaty protection 稅收協定保護
Overseas taxation 境外稅務影響
One layer Vs. Multi-layers 單層結構對比多層結構
No additional PRC tax benefit 無額外的中國稅收優惠
Possible overseas tax benefit 可能有境外稅收優惠
Flexibility of exit strategy 退出策略的靈活性

房地產開發企業-土地增值稅:
Timing of reconciliation
清算時間
Completion of real estate development and sales
房地產開發項目全部竣工、完成銷售
Transfer of incomplete project as a whole
整體轉讓未竣工決算房地產開發項目
Transfer of land usage right
直接轉讓土地使用權
Tax authority may also require when
符合下列情形之一的，稅務機關可要求納稅人進行土地增值稅清算
Sold area of completed project no less than 85% of saleable area or less than 85% with remaining area
leased out or used
已竣工驗收的項目，已轉讓的建築麵積占可售麵積85%以上，或該比例雖未超過85%，但剩餘的可售建築麵積
已經出租或自用
3 years since issuance of permit of sales / pre-sales
取得銷售（預售）許可證滿3年
De-registration of developer
房地產開發企業申請注銷
Other situation provided by provincial tax authorities
省級稅務機關規定的其他情況

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