本文選題：營改增 + 納稅籌劃　； 參考：《西安石油大學(xué)》2017年碩士論文

【摘要】：房地產(chǎn)業(yè)是我國國民經(jīng)濟的重要支柱企業(yè),涉及到建筑、金融、家電、商貿(mào)等上下游六十多個行業(yè)。它的發(fā)展對啟動消費、擴大內(nèi)需、拉動上下游產(chǎn)業(yè)發(fā)展和促進(jìn)國民經(jīng)濟增長都起到經(jīng)濟杠桿作用。近年,政府對房地產(chǎn)行業(yè)的調(diào)控手段更加嚴(yán)格,隨著市場化競爭越來越激烈和國家調(diào)控力度的加強,房地產(chǎn)行業(yè)通過降低自身成本來緩解壓力是最主要的途徑,相對于土地成本和各項開發(fā)成本來說,通過納稅籌劃降低稅收成本是最可行的手段。本文采用理論與案例相結(jié)合的方法,根據(jù)2016年營業(yè)稅改征增值稅之后最新稅法規(guī)定,結(jié)合納稅籌劃的基本理論和方法,通過對我國和陜西省房地產(chǎn)行業(yè)近年發(fā)展數(shù)據(jù)分析為基礎(chǔ),以H房地產(chǎn)公司為分析對象,聯(lián)系H房地產(chǎn)公司在經(jīng)營上的特點和目前的稅負(fù)現(xiàn)狀,綜合考慮在各開發(fā)流程中所涉及的稅種,根據(jù)經(jīng)營環(huán)節(jié)設(shè)計了納稅籌劃的具體方案。并將方案應(yīng)用于H公司近兩年的項目中進(jìn)行評價分析,并結(jié)合籌劃過程出現(xiàn)的問題進(jìn)一步提出建議和相關(guān)措施。通過本文的研究,以期能夠豐富納稅籌劃的理論體系,促進(jìn)我國稅收法規(guī)的發(fā)展和完善,并對“營改增”之后房地產(chǎn)企業(yè)的納稅籌劃實踐提供一定的幫助。
[Abstract]:Real estate industry is an important pillar of our national economy, involving more than 60 industries, such as construction, finance, home appliances, commerce and so on. Its development plays an economic role in boosting consumption, expanding domestic demand, stimulating the development of upstream and downstream industries and promoting the growth of national economy. In recent years, the government has been more stringent in regulating the real estate industry. With the increasing competition in the market and the strengthening of the state regulation and control, the real estate industry reduces its own costs to relieve the pressure is the most important way. Compared with land cost and development cost, tax planning is the most feasible way to reduce tax cost. This paper adopts the method of combining theory with case, according to the latest tax law after the turnover tax changes to VAT in 2016, combined with the basic theory and method of tax planning. Based on the analysis of the development data of the real estate industry in China and Shaanxi Province in recent years, taking H real estate company as the object of analysis, the paper links the characteristics of H real estate company in operation and the present tax burden. Considering the types of taxes involved in each development process, the specific scheme of tax planning is designed according to the management link. The scheme is applied to the evaluation and analysis of the projects of H Company in the past two years, and further suggestions and relevant measures are put forward in the light of the problems in the planning process. Through the research of this paper, we hope to enrich the theoretical system of tax planning, promote the development and improvement of tax laws and regulations in our country, and provide some help for the tax planning practice of real estate enterprises after "management reform and increase".
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F299.233.42

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