本文選題：房地產(chǎn) + 稅收籌劃�。� 參考：《海南大學(xué)》2017年碩士論文

【摘要】：房地產(chǎn)屬于資金密集型行業(yè),地方各級(jí)政府對(duì)土地財(cái)政依賴程度較高,當(dāng)前在一些熱點(diǎn)城市房地產(chǎn)市場(chǎng)銷售價(jià)格大幅增長(zhǎng),GDP漲幅也領(lǐng)跑全國,各地地方政府為抑制樓市過熱,紛紛出臺(tái)限購政策進(jìn)行調(diào)控。但是我國房地產(chǎn)行業(yè)的稅負(fù)水平一直居高不下且涉及稅種繁多,稅收政策也復(fù)雜多變,企業(yè)經(jīng)營(yíng)更具挑戰(zhàn)性。如何在合法合理的前提下降低企業(yè)稅負(fù)水平對(duì)企業(yè)經(jīng)營(yíng)至關(guān)重要,合理的運(yùn)用稅收籌劃方法可以為企業(yè)節(jié)約數(shù)百萬資金,極大提高公司凈利潤(rùn)水平。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,稅收籌劃在現(xiàn)代企業(yè)管理中的重要性日益體現(xiàn)。對(duì)企業(yè)而言,稅收籌劃是在依法納稅的前提下保障自身合法權(quán)利、降低稅收負(fù)擔(dān)的重要手段,應(yīng)當(dāng)受到支持和鼓勵(lì)。根據(jù)2016年初財(cái)政部、國家稅務(wù)總局聯(lián)合印發(fā)的《關(guān)于全面推開營(yíng)業(yè)稅改征增值稅試點(diǎn)的通知》財(cái)稅[2016)36號(hào)文件,房地產(chǎn)營(yíng)改增在2016年5月1日開始全面推開,稅收籌劃也成為房地產(chǎn)企業(yè)在新形勢(shì)下提高競(jìng)爭(zhēng)力的有力工具,現(xiàn)代企業(yè)制度的建立給稅收籌劃帶來了生存的土壤和發(fā)展的空間,對(duì)企業(yè)節(jié)約稅收成本、增加稅后利潤(rùn)意義重大。本文主要從LN公司的經(jīng)營(yíng)實(shí)際出發(fā),研究房地產(chǎn)企業(yè)的稅收籌劃問題。通過對(duì)房地產(chǎn)開發(fā)、建設(shè)階段及銷售、清算階段整個(gè)經(jīng)營(yíng)周期稅務(wù)籌劃方法進(jìn)行研究,得出每一個(gè)階段在理論上應(yīng)當(dāng)選擇的稅收籌劃思路。同時(shí),對(duì)稅收籌劃所產(chǎn)生的風(fēng)險(xiǎn)進(jìn)行了理論分析,以期幫助企業(yè)減少風(fēng)險(xiǎn)損失。最后,提出了在實(shí)踐中應(yīng)當(dāng)注意的問題,使稅收籌劃方案更具整體性和可行性。本文在分析過程采用定性與定量相結(jié)合的案例分析方法,為更科學(xué)的進(jìn)行稅收籌劃工作提供了有價(jià)值的參考。
[Abstract]:Real estate is a capital-intensive industry, and local governments at all levels have a high degree of dependence on land finance. At present, in some hot cities, sales prices in real estate markets have increased substantially, and GDP growth has also led the country. In order to curb the overheating of the property market, local governments in various localities have also led the country.One after another, the introduction of restrictions on the purchase policy to control.However, the tax burden of the real estate industry in China has been high, involving a wide range of taxes, tax policy is also complex and changeable, and the management of enterprises is more challenging.How to reduce the enterprise tax burden under the legal and reasonable premise is very important to the enterprise management. The reasonable use of the tax planning method can save millions of funds for the enterprise and greatly improve the net profit level of the company.With the development of market economy, tax planning is becoming more and more important in modern enterprise management.For enterprises, tax planning is an important means to protect their legitimate rights and reduce the tax burden under the premise of paying taxes according to law, and should be supported and encouraged.According to document No. 36 of the Ministry of Finance and the State Administration of Taxation jointly issued by the Ministry of Finance and the State Administration of Taxation at the beginning of 2016 on the comprehensive introduction of the Business tax Reform and Value-added tax pilot [2016] 36, the real estate business reform and increase will be fully rolled out on May 1, 2016.Tax planning has also become a powerful tool for real estate enterprises to improve their competitiveness under the new situation. The establishment of modern enterprise system has brought the soil of survival and development space for tax planning and saved the tax revenue cost for enterprises.Increasing after-tax profits means a lot.This paper mainly studies the tax planning of real estate enterprises from the operating practice of LN Company.By studying the methods of tax planning in the whole operating cycle of real estate development, construction, sale and liquidation, the author draws the tax planning ideas that should be chosen in theory in each stage.At the same time, the risk caused by tax planning is theoretically analyzed in order to help enterprises reduce risk loss.Finally, the paper puts forward some problems that should be paid attention to in practice so as to make the tax planning scheme more holistic and feasible.In this paper, the qualitative and quantitative case analysis method is used in the analysis process, which provides a valuable reference for more scientific tax planning.
【學(xué)位授予單位】：海南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F299.233.4

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