本文關(guān)鍵詞： 納稅籌劃 供給側(cè)改革 房地產(chǎn)業(yè)　出處：《廣東工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)前我國正處于經(jīng)濟(jì)增長放緩的“新常態(tài)”發(fā)展階段,“供需錯(cuò)位”的矛盾阻礙了我國經(jīng)濟(jì)的健康發(fā)展,因此各產(chǎn)業(yè)需要進(jìn)行供給側(cè)的結(jié)構(gòu)性的改革。主要通過“去產(chǎn)能”、“去庫存”、“去杠桿”、“降成本”和“補(bǔ)短板”這五大手段,完成產(chǎn)業(yè)的轉(zhuǎn)型升級,實(shí)現(xiàn)企業(yè)的持續(xù)健康發(fā)展。我國經(jīng)濟(jì)中的支柱產(chǎn)業(yè)房地產(chǎn)業(yè)也是改革的重點(diǎn)之一。房地產(chǎn)行業(yè)近年來的市場環(huán)境復(fù)雜多變,行業(yè)的下行壓力不斷加大,商品房高庫存等問題都令房地產(chǎn)企業(yè)十分頭疼。面對不斷增加的外部壓力,房地產(chǎn)公司必須持續(xù)提高自身實(shí)力,發(fā)掘企業(yè)的盈利空間,并且尋找自身的轉(zhuǎn)型升級之路,只有這樣才能使房地產(chǎn)實(shí)現(xiàn)強(qiáng)勁有力的可持續(xù)發(fā)展。納稅籌劃作為一種合法節(jié)約稅負(fù)的手段,能夠控制企業(yè)的稅負(fù)成本,從而為企業(yè)增加更多的利潤空間,降低企業(yè)多繳、漏繳稅款等稅務(wù)風(fēng)險(xiǎn),有效促進(jìn)企業(yè)財(cái)務(wù)體系的規(guī)范化等。納稅籌劃能夠降低房地產(chǎn)企業(yè)的稅負(fù)成本,與供給側(cè)改革中的“降成本”相契合。通過研究房地產(chǎn)企業(yè)的納稅特點(diǎn),找出適合房地產(chǎn)企業(yè)現(xiàn)階段使用的納稅籌劃方法,可以為企業(yè)節(jié)約稅負(fù)支出、控制企業(yè)的稅收成本,提升企業(yè)的利潤空間,進(jìn)一步增加企業(yè)的發(fā)展能力。本文是以供給側(cè)結(jié)構(gòu)性改革下的房地產(chǎn)企業(yè)尋找有效的納稅籌劃方法為目標(biāo),分析了新稅制下房地產(chǎn)行業(yè)繳納稅款的變化,從房地產(chǎn)行業(yè)的業(yè)務(wù)流程出發(fā),劃分了前期準(zhǔn)備、開發(fā)建設(shè)、交易銷售和保有經(jīng)營四個(gè)階段進(jìn)行研究,圍繞著這四個(gè)階段,具體分析房地產(chǎn)企業(yè)在每個(gè)階段中的納稅特點(diǎn),并針對這些特點(diǎn)尋找合適的納稅籌劃方法和方案。本文將以B房地產(chǎn)公司的某個(gè)典型開發(fā)項(xiàng)目為例,計(jì)算B公司納稅籌劃前的繳稅情況。之后將根據(jù)項(xiàng)目的實(shí)際和“營改增”的要求,詳細(xì)分析項(xiàng)目在前期準(zhǔn)備、開發(fā)建設(shè)、交易銷售和保有經(jīng)營階段的納稅特點(diǎn)以及籌劃方法,提出兩種有差異的納稅籌劃方案并分別計(jì)算納稅情況,最后對比不同方案下企業(yè)的納稅情況和盈利情況,找出符合實(shí)際、適合企業(yè)發(fā)展并能使其實(shí)現(xiàn)利益最大化的納稅籌劃方案。在案例之后,作者總結(jié)了在納稅籌劃研究過程中受到的啟示,并對房地產(chǎn)企業(yè)的納稅籌劃提出了一些參考建議,在本文的最后便是對全文研究成果的總結(jié)。
[Abstract]:At present, China is in the "new normal" stage of economic growth slowdown, the contradiction of "supply and demand mismatch" hinders the healthy development of our economy. Therefore, various industries need to carry out supply-side structural reforms, mainly through "deproductivity", "destocking", "deleveraging", "cost reduction" and "mending board" to complete the transformation and upgrading of the industry. To realize the sustainable and healthy development of enterprises, the real estate industry, the pillar industry of our economy, is also one of the key points of reform. The market environment of real estate industry in recent years is complex and changeable, and the downward pressure of the industry is increasing. Facing the increasing external pressure, real estate companies must continuously improve their own strength and explore the profit space of the real estate enterprises. Only in this way can real estate achieve strong and sustainable development. Tax planning as a legal means to save tax burden can control the tax burden of enterprises. In order to increase the profit space for enterprises, reduce the tax risk, such as overpayment, tax omission, and effectively promote the standardization of enterprise financial system, tax planning can reduce the tax burden cost of real estate enterprises. In line with the "cost reduction" in the supply-side reform, through the study of the tax characteristics of real estate enterprises, find out the tax planning method suitable for the real estate enterprises at the present stage, can save the tax expenditure for the enterprises. This paper aims at finding effective tax planning methods for real estate enterprises under supply-side structural reform in order to control the tax cost, improve the profit space and further increase the development ability of enterprises. This paper analyzes the changes of the tax payment in the real estate industry under the new tax system, and from the view of the business process of the real estate industry, divides the four stages of preparation, development and construction, transaction sales and maintenance management to carry on the research. Around these four stages, the paper analyzes the tax characteristics of real estate enterprises in each stage. According to these characteristics, we will find a suitable tax planning method and scheme. This paper will take a typical development project of B real estate company as an example. After calculating the tax payment situation before tax planning of Company B. after that, we will analyze the project preparation, development and construction in detail according to the actual situation of the project and the requirements of "camp change and increase". The tax characteristics and planning methods of transaction sales and retention management stage. Two different tax planning schemes are put forward and the tax situation is calculated separately. Finally, the tax situation and profit situation of enterprises under different schemes are compared. Find out the tax planning scheme which is suitable for the development of enterprises and make it realize the maximum benefit. After the case the author summarizes the enlightenment in the tax planning research process. Some suggestions on tax planning of real estate enterprises are put forward. At the end of this paper, the research results of this paper are summarized.
【學(xué)位授予單位】：廣東工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42;F812.42

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本文編號：1451731