本文選題：房地產(chǎn)　切入點(diǎn)：稅收負(fù)擔(dān)　出處：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：云南地處中國(guó)西南邊陲,有著重要的戰(zhàn)略地位。隨著“一帶一路”的推行,云南房地產(chǎn)市場(chǎng)面臨著新的挑戰(zhàn)與機(jī)遇。那么,現(xiàn)階段云南房地產(chǎn)行業(yè)的稅收負(fù)擔(dān)如何,云南省房地產(chǎn)企業(yè)的稅收負(fù)擔(dān)是如何影響其經(jīng)營(yíng)績(jī)效的,這對(duì)于云南房地產(chǎn)企業(yè)經(jīng)營(yíng)行為的調(diào)整以及政府相關(guān)政策的制定有著重要的現(xiàn)實(shí)意義。本文在梳理相關(guān)理論及研究文獻(xiàn)的基礎(chǔ)上,對(duì)云南省房地產(chǎn)行業(yè)的發(fā)展以及稅負(fù)情況進(jìn)行了分析,進(jìn)而分析了云南省房地產(chǎn)企業(yè)的經(jīng)營(yíng)績(jī)效,并探索了云南省房地產(chǎn)企業(yè)經(jīng)營(yíng)績(jī)效指數(shù)的影響因素。全文共分為六部分內(nèi)容,第一部分為引言,敘述了選題背景及意義、研究目的、內(nèi)容、方法、技術(shù)路線,提出本文的創(chuàng)新點(diǎn)。第二部分介紹相關(guān)理論,包括房地產(chǎn)稅收負(fù)擔(dān)、經(jīng)營(yíng)績(jī)效以及稅收負(fù)擔(dān)對(duì)經(jīng)營(yíng)績(jī)效影響的理論。第三部分對(duì)云南省房地產(chǎn)行業(yè)發(fā)展以及稅收負(fù)擔(dān)狀況進(jìn)行分析。這部分工作從兩方面展開:一是云南房地產(chǎn)行業(yè)的發(fā)展?fàn)顩r,主要從云南省房地產(chǎn)開發(fā)投資情況、商品銷售情況、房地產(chǎn)資金來(lái)源、稅收負(fù)擔(dān)整體狀況等方面展開分析;二是從微觀視角對(duì)云南省房地產(chǎn)企業(yè)的稅收負(fù)擔(dān)進(jìn)行了分行業(yè)、分稅種、分環(huán)節(jié)分析。第四部分是云南省房地產(chǎn)企業(yè)經(jīng)營(yíng)績(jī)效評(píng)價(jià)分析,采用因子分析法計(jì)算出了經(jīng)營(yíng)績(jī)效綜合指數(shù)并對(duì)其進(jìn)行排序。第五部應(yīng)用回歸分析法討論了稅收負(fù)擔(dān)對(duì)云南省房地產(chǎn)企業(yè)經(jīng)營(yíng)績(jī)效指數(shù)的影響。第六章歸納總結(jié)主要研究結(jié)論,提出建議與研究展望。通過本文分析,得出以下主要結(jié)論:第一,云南省房地產(chǎn)業(yè)稅收負(fù)擔(dān)經(jīng)歷由升到降的過程,但一直處于較高水平,且內(nèi)部結(jié)構(gòu)不均衡。第二,云南省房地產(chǎn)企業(yè)實(shí)際稅負(fù)率的增加不利于其經(jīng)營(yíng)績(jī)效的提高,流轉(zhuǎn)稅稅負(fù)率與其經(jīng)營(yíng)績(jī)效并沒有顯著關(guān)系。
[Abstract]:Yunnan is located in the southwestern border of China and has an important strategic position. With the implementation of "Belt and Road", Yunnan real estate market is facing new challenges and opportunities. So, what is the tax burden of Yunnan real estate industry at this stage? How the tax burden of real estate enterprises in Yunnan Province affects their business performance, This is of great practical significance to the adjustment of the management behavior of Yunnan real estate enterprises and the formulation of relevant government policies. This paper analyzes the development and tax burden of the real estate industry in Yunnan Province, and then analyzes the operating performance of the real estate enterprises in Yunnan Province. The paper is divided into six parts. The first part is the introduction, which describes the background and significance of the topic, research purpose, content, method, technical route. The second part introduces the relevant theories, including the tax burden of real estate, The third part analyzes the development of the real estate industry and the tax burden of Yunnan Province. This part of the work from two aspects: first, the development of the real estate industry in Yunnan Province, Mainly from the real estate development and investment situation of Yunnan Province, commodity sales situation, real estate capital source, the overall situation of tax burden, etc.; second, from the micro perspective of Yunnan real estate enterprises, the tax burden of real estate enterprises is divided into industries. The 4th part is the analysis of the performance evaluation of the real estate enterprises in Yunnan Province. Using factor analysis method, the comprehensive index of business performance is calculated and sorted. 5th departments use regression analysis to discuss the impact of tax burden on the performance index of real estate enterprises in Yunnan Province. Chapter 6th summarizes the main research conclusions. The main conclusions are as follows: first, the tax burden of real estate industry in Yunnan Province has experienced the process of rising to falling, but has been in a high level, and the internal structure is not balanced. The increase of the actual tax burden rate of Yunnan real estate enterprises is not conducive to the improvement of their business performance, and there is no significant relationship between the turnover tax burden rate and their operating performance.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.4;F812.42

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