本文關(guān)鍵詞： 房地產(chǎn)開發(fā)企業(yè) 稅收籌劃 涉稅風(fēng)險(xiǎn)　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：2016年我國經(jīng)濟(jì)低迷、持續(xù)探底。房地產(chǎn)在我國經(jīng)濟(jì)發(fā)展的過程中一直扮演著重要的角色,隨著房地產(chǎn)市場投資的加快,2016年房地產(chǎn)行業(yè)對整體GDP增長的貢獻(xiàn)率為7.8%,較2015年增加5.4個百分點(diǎn)。但是房地產(chǎn)企業(yè)的稅費(fèi)支出占房地產(chǎn)成本超兩成,如何控制成本費(fèi)用、提高利潤、增強(qiáng)競爭力是房地產(chǎn)企業(yè)面臨的問題。2016年房地產(chǎn)在中國一線城市和一些二線城市炙熱,各地紛紛引入對房地產(chǎn)的政策控制。此外,隨著"營改增"在全行業(yè)中推開,這一我國巨大的稅制改革的落地,都會房地產(chǎn)企業(yè)的稅收籌劃提供了外部條件。本文梳理了關(guān)于稅收籌劃概念和相關(guān)理論以及風(fēng)險(xiǎn)管理的措施,說明稅收籌劃對國家和企業(yè)都是有利的。隨后結(jié)合A房地公司的納稅情況和存在的問題,按照公司的業(yè)務(wù)流程,從前期準(zhǔn)備階段、融資階段、開發(fā)建設(shè)階段、交易環(huán)節(jié)和保有階段這五個環(huán)節(jié)對A房地產(chǎn)公司進(jìn)行稅收籌劃。最后在籌劃的基礎(chǔ)上,提出稅收籌劃面臨的風(fēng)險(xiǎn)和解決措施,為房地產(chǎn)企業(yè)控制風(fēng)險(xiǎn),更好的開展稅收籌劃。本文將遵循以上思路,從五個部分對A公司房地產(chǎn)企業(yè)納稅籌劃和風(fēng)險(xiǎn)管理進(jìn)行研究。第一部分是緒論,主要從當(dāng)前的經(jīng)濟(jì)背景條件下出發(fā),結(jié)合國內(nèi)外學(xué)者和專家對稅收籌劃的研究情況,分析稅收籌劃的意義與好處。再結(jié)合A房地產(chǎn)企業(yè)的實(shí)際信息,通過實(shí)務(wù)案例來進(jìn)行稅收籌劃和風(fēng)險(xiǎn)管理分析。第二部分主要是介紹稅收籌劃概念和相關(guān)理論以及風(fēng)險(xiǎn)管理的相關(guān)理論。闡述稅收籌劃和風(fēng)險(xiǎn)管理為企業(yè)進(jìn)行稅收籌劃提供理論基礎(chǔ)和現(xiàn)實(shí)依據(jù)。第三部分主要闡述A房地產(chǎn)公司的稅收情況和分析A房地產(chǎn)企業(yè)的稅負(fù)。從房地產(chǎn)行業(yè)面臨的稅收情況以及對A房地產(chǎn)企業(yè)進(jìn)行的橫向和縱向比較,得出有關(guān)A房地產(chǎn)企業(yè)的稅負(fù)情況,再結(jié)合稅收籌劃的大環(huán)境和政策影響,對A房地產(chǎn)企業(yè)的稅收籌劃現(xiàn)狀進(jìn)行了分析。第四部分主要結(jié)合A房地產(chǎn)公司的基本情況、機(jī)構(gòu)設(shè)置、經(jīng)營流程等,做出各個業(yè)務(wù)環(huán)節(jié)的稅收籌劃。主要按前期階段、建設(shè)開發(fā)階段、交易階段和保有階段的流程進(jìn)行稅收籌劃,每個階段其側(cè)重點(diǎn)和側(cè)重稅種也互不相同。第五分部主要揭示稅收籌劃的效益和風(fēng)險(xiǎn),A房地產(chǎn)公司進(jìn)行稅收籌劃是一項(xiàng)風(fēng)險(xiǎn)和收益并存的安排,并未A房地產(chǎn)公司提出控制風(fēng)險(xiǎn)的措施,更好的進(jìn)行稅收籌劃。
[Abstract]:In 2016, China's economy was in the doldrums and continued to explore the bottom. Real estate has been playing an important role in the process of our country's economic development. With the acceleration of investment in the real estate market, the contribution of the real estate industry to the overall GDP growth in 2016 was 7.8 percent, up 5.4 percent from 2015. However, the tax and fee expenditure of real estate enterprises accounts for more than 20 percent of the real estate cost. Raising profits and enhancing competitiveness are the problems facing real estate companies. In 2016, real estate became so hot in China's first-tier cities and some second-tier cities that many places introduced policy controls on real estate. This huge tax system reform of our country falls to the ground, the tax planning of the city real estate enterprise provides the external condition. This article combs the concept and the related theory of the tax planning, as well as the measure of the risk management, It shows that tax planning is beneficial to both the state and the enterprise. Subsequently, in accordance with the business process of the company, according to the company's business process, the tax payment situation and the existing problems of the A real estate company are combined from the preparatory stage, the financing stage, and the stage of development and construction. At last, on the basis of the planning, the paper puts forward the risk and solution of tax planning, so as to control the risk for the real estate enterprise. This paper will follow the above thinking, and study the tax planning and risk management of the real estate enterprise of company A from five parts. The first part is the introduction, mainly from the current economic background conditions, Combined with the research of domestic and foreign scholars and experts on tax planning, this paper analyzes the significance and benefits of tax planning, and then combines the actual information of A real estate enterprise, The second part mainly introduces the concept of tax planning and related theories and the related theory of risk management. The third part mainly elaborates A real estate company's tax situation and the analysis A real estate enterprise's tax burden. From the real estate industry to face the tax revenue situation and to A real estate enterprise advancement. Row horizontal and vertical comparisons, Get the tax burden situation of A real estate enterprise, combine the general environment and policy influence of tax planning, analyze the present situation of tax planning of A real estate enterprise. 4th part mainly combines the basic situation of A real estate company. Set up institutions, business processes, and make tax planning for various business links. Tax planning is mainly carried out according to the processes in the early stage, the stage of construction and development, the stage of transaction and the stage of retention. In each stage, the focus and emphasis on tax types are also different. Division 5th mainly reveals the benefits and risks of tax planning and the arrangement that real estate companies carry out tax planning is a coexistence of risk and income. No A real estate company proposed measures to control risk, better tax planning.
【學(xué)位授予單位】：安徽大學(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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