本文選題：房地產(chǎn)開(kāi)發(fā)企業(yè) + 稅收籌劃��； 參考：《寧波大學(xué)》2017年碩士論文

【摘要】：長(zhǎng)期以來(lái),土地增值稅是房地產(chǎn)開(kāi)發(fā)企業(yè)主要稅負(fù)之一,它直接影響房地產(chǎn)開(kāi)發(fā)企業(yè)的利潤(rùn)增長(zhǎng)。為促進(jìn)房地產(chǎn)健康發(fā)展,控制房?jī)r(jià),增加財(cái)政收入,國(guó)家稅務(wù)總局加強(qiáng)對(duì)房地產(chǎn)開(kāi)發(fā)企業(yè)的土地增值稅征收管理,加大土地增值稅清算力度,土地增值稅征收和管理越來(lái)越嚴(yán)格。為實(shí)現(xiàn)企業(yè)利潤(rùn)最大化,降低企業(yè)稅收成本,提高企業(yè)市場(chǎng)競(jìng)爭(zhēng)力,房地產(chǎn)開(kāi)發(fā)企業(yè)不得不重視土地增值稅清算工作,土地增值稅稅收籌劃應(yīng)運(yùn)而生。本文運(yùn)用文獻(xiàn)研究法、案例研究法、對(duì)比分析法等研究方法,選取A房地產(chǎn)開(kāi)發(fā)企業(yè)為研究對(duì)象,對(duì)該企業(yè)的開(kāi)發(fā)項(xiàng)目土地增值稅清算進(jìn)行詳細(xì)分析,并開(kāi)展該企業(yè)土地增值稅稅收籌劃的研究。在梳理總結(jié)國(guó)內(nèi)外有關(guān)土地增值稅和稅收籌劃方面的研究文獻(xiàn)成果的基礎(chǔ)上,確定本文的研究?jī)?nèi)容和方法;其次通過(guò)對(duì)土地增值稅和土地增值稅清算政策的闡述,分析和研究我國(guó)房地產(chǎn)開(kāi)發(fā)企業(yè)受到清算政策的影響及其自身的稅負(fù)狀況,從而說(shuō)明土地增值稅稅收籌劃的必要性及其影響因素;接著詳細(xì)分析A房地產(chǎn)開(kāi)發(fā)企業(yè)土地增值稅清算案例,介紹A房地產(chǎn)開(kāi)發(fā)企業(yè)概況、財(cái)務(wù)情況及其所開(kāi)發(fā)項(xiàng)目情況,對(duì)開(kāi)發(fā)項(xiàng)目清算過(guò)程和結(jié)果加以分析,發(fā)現(xiàn)清算后企業(yè)利潤(rùn)由盈為虧的問(wèn)題,分析問(wèn)題產(chǎn)生的主要原因,提出從分解銷(xiāo)售收入、增加扣除項(xiàng)目、清算時(shí)點(diǎn)和利息支出四方面進(jìn)行整體稅收籌劃的方案,并將其稅收籌劃前后效益進(jìn)行對(duì)比,用數(shù)據(jù)來(lái)驗(yàn)證A房地產(chǎn)開(kāi)發(fā)企業(yè)土地增值稅稅收籌劃的重要性和可行性;最后對(duì)房地產(chǎn)開(kāi)發(fā)企業(yè)土地增值稅稅收籌劃風(fēng)險(xiǎn)進(jìn)行詳細(xì)的分析,提出房地產(chǎn)開(kāi)發(fā)企業(yè)要重視土地增值稅稅收籌劃工作,加強(qiáng)稅收籌劃工作的風(fēng)險(xiǎn)防范意識(shí),建立風(fēng)險(xiǎn)績(jī)效評(píng)估的建議。本文得出的結(jié)論有:(1)土地增值稅稅收籌劃是企業(yè)的內(nèi)在需要,企業(yè)管理層必須要高度重視;(2)增值率是土地增值稅的核心內(nèi)容,房地產(chǎn)開(kāi)發(fā)項(xiàng)目的應(yīng)稅收入和扣除項(xiàng)目是影響增值率的主要要素,需要圍繞這兩個(gè)要素開(kāi)展土地增值稅稅收籌劃;(3)房地產(chǎn)開(kāi)發(fā)企業(yè)要重視土地增值稅稅收籌劃工作,統(tǒng)籌協(xié)調(diào)稅收籌劃工作,時(shí)刻意識(shí)到稅收籌劃風(fēng)險(xiǎn)的存在性,加強(qiáng)稅收籌劃工作的風(fēng)險(xiǎn)防范意識(shí),建立應(yīng)對(duì)稅收籌劃風(fēng)險(xiǎn)控制對(duì)策;(4)結(jié)合企業(yè)自身特點(diǎn),靈活運(yùn)用土地增值稅稅收籌劃方法,制定出符合實(shí)際情況的稅收籌劃方案。
[Abstract]:For a long time, land value-added tax is one of the main tax burden of real estate development enterprises, which directly affects the profit growth of real estate development enterprises. In order to promote the healthy development of real estate, control housing prices and increase financial revenue, the State Administration of Taxation has strengthened the management of land value-added tax collection and liquidation of land value-added tax in real estate development enterprises. Land value added tax collection and management are becoming more and more stringent. In order to realize the profit maximization of the enterprise, reduce the tax cost of the enterprise and improve the market competitiveness of the enterprise, the real estate development enterprise has to pay attention to the settlement of the land value-added tax, and the tax planning of the land value-added tax comes into being In this paper, we choose A real estate development enterprise as the object of study by using the methods of literature research, case study and comparative analysis, and make a detailed analysis on the settlement of land value added tax (VAT), which is the development project of this enterprise. And carry out the enterprise land value-added tax planning research. On the basis of combing and summarizing the domestic and foreign literatures on land value-added tax and tax planning, the research contents and methods of this paper are determined. Secondly, through the elaboration of the settlement policy of land value-added tax and land value-added tax, This paper analyzes and studies the influence of liquidation policy on Chinese real estate development enterprises and their own tax burden, so as to explain the necessity of tax planning of land value-added tax and its influencing factors. Then it analyzes the case of land value-added tax settlement in A real estate development enterprise, introduces A real estate development enterprise's general situation, financial situation and the development project situation, and analyzes the liquidation process and result of the development project. To find out that the profit of the enterprise after liquidation is from profit to loss, to analyze the main causes of the problem, and to put forward a scheme for overall tax planning from four aspects: decomposing sales income, increasing deductions, clearing time points and interest expenditure. And compare the benefits before and after the tax planning, and use data to verify the importance and feasibility of land value-added tax planning in A real estate development enterprise. Finally, the risk of land value-added tax planning in real estate development enterprises is analyzed in detail. It is suggested that real estate enterprises should pay attention to the tax planning of land value-added tax, strengthen the risk prevention consciousness of tax planning, and establish risk performance evaluation. The conclusion of this paper is: (1) the tax planning of land value-added tax is the internal need of the enterprise, and the management of the enterprise must attach great importance to the value added tax rate, which is the core content of the land value-added tax. The taxable income and deductible items of the real estate development project are the main factors that affect the value added rate. The tax planning of land value-added tax should be carried out around these two factors. (the real estate development enterprises should attach importance to the tax planning of the land value-added tax. In order to coordinate the tax planning work, realize the existence of the tax planning risk, strengthen the risk prevention consciousness of the tax planning work, establish the countermeasures to control the risk of tax planning and combine the characteristics of the enterprise. The method of tax planning of land value-added tax should be used flexibly, and the plan of tax planning in accordance with the actual situation should be worked out.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F299.233.42;F812.42

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