91精品国产品国语在线不卡_【稅務(wù)籌劃】持有滿(mǎn)兩年再轉讓?zhuān)梢怨澥《愗?/title> <meta name="keywords" content="財務(wù)代理公司,記賬報稅"/> <meta name="description" content=""/> <meta name="viewport" content="width=device-width"> <link rel="stylesheet" href="/static/css/main.css" type="text/css" /> <link rel="stylesheet" href="/static/css/slick.css"> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> </head> <body> <div style="position:fixed;left:-9000px;top:-9000px;"><xmp id="glsf9"></xmp><button id="glsf9"><form id="glsf9"><ins id="glsf9"></ins></form></button><form id="glsf9"></form><form id="glsf9"></form><xmp id="glsf9"></xmp><ins id="glsf9"><button id="glsf9"></button></ins><form id="glsf9"></form><xmp id="glsf9"><button id="glsf9"></button></xmp><form id="glsf9"></form><xmp id="glsf9"></xmp><ins id="glsf9"><form id="glsf9"><xmp id="glsf9"><button id="glsf9"></button></xmp></form></ins><ins id="glsf9"><form id="glsf9"></form></ins><form 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href="/article.html">工商財稅資訊</a> - <a href="/article/listarticle.html">財稅小妙招</a> </div> </div> <div id="kwexhep" class="newslistbox"> <div id="wdbpkda" class="wrap clearfix"> <div id="s7hrl8i" class="articleleft"> <h2>【稅務(wù)籌劃】持有滿(mǎn)兩年再轉讓?zhuān)梢怨澥《愗?/h2> <div id="pmhbj7a" class="articleinfor"> <span>閱讀量：1410次</span><span>發(fā)布日期：2021-10-05 09:00:00</span> </div> <div id="ob7owp2" class="articlebox"> <p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-size: 16px; font-family: 宋體;">田田在</span><span style="font-size: 16px; font-family: 宋體;"><span style="font-family:Calibri">2019</span>年<span style="font-family:Calibri">10</span>月在北京市區購買(mǎi)了一套普通住房，并且已經(jīng)取得了房產(chǎn)證明，該套房子的價(jià)格為<span style="font-family:Calibri">530</span>萬(wàn)元。<span style="font-family:Calibri">2021</span>年初，因為某些原因，田田準備將整套房子以<span style="font-family:Calibri">580</span>萬(wàn)的價(jià)格轉讓出去。因為涉及到稅率問(wèn)題，田田特意咨詢(xún)了</span><a href="http://heartbreakcake.com/bookkeeping.html" target="_blank" title="財務(wù)代理公司" _href="http://heartbreakcake.com/bookkeeping.html"><strong><span style="font-family: 宋體;font-size: 16px"><a href="/bookkeeping.html">財務(wù)代理公司</a></span></strong></a><span style="font-size: 16px; font-family: 宋體;">的小盈。</span><br/></p><p style="font-size: medium;white-space: normal"><span style="font-family: Calibri;font-size: 16px">　　</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">【籌劃前分析】</span></span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">如果此時(shí)轉讓?zhuān)?/span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">田田</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">需要繳納增值稅</span><span style="font-family:Calibri">:5</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">8</span></span><span style="font-family: Calibri;font-size: 16px">0</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">÷</span></span><span style="font-family: Calibri;font-size: 16px">(1+5%)</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">×</span></span><span style="font-family: Calibri;font-size: 16px">5%=</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">27.62</span></span><span style="font-family: Calibri;font-size: 16px">(<span style="font-family:宋體">萬(wàn)元</span><span style="font-family:Calibri">)</span><span style="font-family:宋體">，</span></span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">需要繳納城市維護建設稅、教育費附加和地方教育費附加</span><span style="font-family:Calibri">:</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">27.62</span><span style="font-family:宋體">×</span></span><span style="font-family: Calibri;font-size: 16px">(7%+3%+2%)=</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">3.31</span></span><span style="font-family: Calibri;font-size: 16px">(<span style="font-family:宋體">萬(wàn)元</span><span style="font-family:Calibri">)</span><span style="font-family:宋體">，</span></span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">合計稅收負擔</span><span style="font-family:Calibri">:</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">27.62</span></span><span style="font-family: Calibri;font-size: 16px">+</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">3.31</span></span><span style="font-family: Calibri;font-size: 16px">=</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">30.93</span></span><span style="font-family: Calibri;font-size: 16px">(<span style="font-family:宋體">萬(wàn)元</span><span style="font-family:Calibri">)</span><span style="font-family:宋體">。</span></span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">【解決方案】</span></span><span style="font-family: Calibri;font-size: 16px">　　</span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">因為田田急著(zhù)將這套房子出手</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">，此時(shí)已經(jīng)無(wú)法等到持有滿(mǎn)</span><span style="font-family:Calibri">2</span><span style="font-family:宋體">年再銷(xiāo)售住房了，為了享受滿(mǎn)</span><span style="font-family:Calibri">2</span><span style="font-family:宋體">年免增值稅的政策，</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">田田</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">可以先實(shí)際銷(xiāo)售住房，等待滿(mǎn)</span><span style="font-family:Calibri">2</span><span style="font-family:宋體">年后再辦理房產(chǎn)過(guò)戶(hù)手續。為保證購房者的利益并預防</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">田田</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">未來(lái)再將住房銷(xiāo)售給他人或者不辦理房產(chǎn)過(guò)戶(hù)手續，雙方可以簽訂一個(gè)抵押借款協(xié)議。</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">田田</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">向購房者借款</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">580</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">萬(wàn)元，以該套住房作為抵押，并辦理抵押登記。這樣，不經(jīng)過(guò)購房者同意，劉先生是不可能再將住房銷(xiāo)售給他人的。</span></span></p><p style="font-size: medium;white-space: normal"><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">　　同時(shí)，</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">田田</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">與購房者簽訂一個(gè)購買(mǎi)該套住房的協(xié)議，協(xié)議約定住房辦理過(guò)戶(hù)的日期為</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">2021</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">年</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">10</span><span style="font-family:宋體">月</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">，如果劉先生拖延辦理住房過(guò)戶(hù)手續，可以約定每拖延一日支付一定數額的違約金，如果</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">田田</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">拒絕辦理住房過(guò)戶(hù)手續，可以約定一個(gè)比較高的違約金，這樣就可以預防</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">田田</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">再以高價(jià)將住房出售給他人。</span></span></p><p style="font-size: medium;white-space: normal"><span style="font-family: Calibri;font-size: 16px">　</span><span style="font-family: 宋體;font-size: 16px"> </span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">【結果】</span></span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">通過(guò)納稅籌劃，</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">在進(jìn)行</span></span><a href="http://heartbreakcake.com/bookkeeping.html" target="_blank" title="記賬報稅" _href="http://heartbreakcake.com/bookkeeping.html"><strong><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體"><a href="/bookkeeping.html">記賬報稅</a></span></span></strong></a><span style="font-family: 宋體;font-size: 16px"><span style="font-family:宋體">時(shí)，田田可以</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">減輕增值稅及其附加稅費負擔</span></span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">30.93</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">萬(wàn)元。</span></span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">【簡(jiǎn)明法律依據】</span></span></p><p style="font-size: medium;white-space: normal"><span style="font-family: Calibri;font-size: 16px">　　</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">1</span><span style="font-family:宋體">、</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">《增值稅暫行條例》</span><span style="font-family:Calibri">;</span></span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">2</span><span style="font-family:宋體">、</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">《增值稅暫行條例實(shí)施細則》</span><span style="font-family:Calibri">;</span></span></p><p style="font-size: medium;white-space: normal;text-indent: 32px"><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">3</span><span style="font-family:宋體">、</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">《城市維護建設稅暫行條例》</span><span style="font-family:Calibri">;</span></span></p><p style="font-size: medium;white-space: normal"><span style="font-family: Calibri;font-size: 16px">　　</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">4</span><span style="font-family:宋體">、</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">《國家稅務(wù)總局關(guān)于房地產(chǎn)稅收政策執行中幾個(gè)具體問(wèn)題的通知》</span><span style="font-family:Calibri">(</span><span style="font-family:宋體">國稅發(fā)</span><span style="font-family:Calibri">(2005)172</span><span style="font-family:宋體">號</span><span style="font-family:Calibri">);</span></span></p><p style="font-size: medium;white-space: normal"><span style="font-family: Calibri;font-size: 16px">　　</span><span style="font-family: 宋體;font-size: 16px"><span style="font-family:Calibri">5</span><span style="font-family:宋體">、</span></span><span style="font-family: Calibri;font-size: 16px"><span style="font-family:宋體">《財政部國家稅務(wù)總局關(guān)于全面推開(kāi)營(yíng)業(yè)稅改征增值稅試點(diǎn)的通知》</span><span style="font-family:Calibri">(</span><span style="font-family:宋體">財稅</span><span style="font-family:Calibri">(2016)36</span><span style="font-family:宋體">號</span><span style="font-family:Calibri">)</span><span style="font-family:宋體">。</span></span></p><p><a href="http://heartbreakcake.com/bookkeeping.html" target="_blank" title="記賬報稅" _href="http://heartbreakcake.com/bookkeeping.html"><img src="/upload/20210930/1632988064707010.jpg" title="專(zhuān)業(yè)代理記賬.jpg" _src="/upload/20210930/1632988064707010.jpg" alt="專(zhuān)業(yè)代理記賬.jpg" width="800" height="800" border="0" vspace="0" style="width: 800px; height: 800px;"/></a></p> <div id="z37y8mx" class="articletag"> 標簽：<a href="/tag/list3.html">記賬報稅</a><a href="/tag/list123.html">記賬報稅</a><a href="/tag/list228.html">財務(wù)代理公司</a> </div> <div id="hsnh83u" class="articlemore"> <a href="/article/detail789.html">上一篇：【稅務(wù)籌劃】巧用近親贈予住房免增值稅，降低稅負</a> <a href="/article/detail793.html">下一篇：香港公司進(jìn)行年審需要注意哪些內容？</a> </div> </div> </div> <div id="wiaso3f" class="articleright"> <em>相關(guān)文章</em> <ul> <li><a href="/article/detail2046.html">如何選擇與財務(wù)代理公司合作</a></li> <li><a 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