本文關(guān)鍵詞：GH地產(chǎn)公司納稅籌劃研究　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：作為國(guó)民經(jīng)濟(jì)增長(zhǎng)的支柱行業(yè)與基礎(chǔ)行業(yè)，房地產(chǎn)企業(yè)通過(guò)提高經(jīng)營(yíng)管理手段達(dá)到降低運(yùn)營(yíng)成本的空間已經(jīng)十分有限了，因此房地產(chǎn)企業(yè)必須努力從壓縮外部成本著手來(lái)降低運(yùn)營(yíng)成本，稅收就屬于其中之一。房地產(chǎn)行業(yè)的稅收籌劃，就是在不違反國(guó)家有關(guān)法律法規(guī)的前提下，對(duì)房地產(chǎn)企業(yè)在開(kāi)發(fā)、銷售、保有等環(huán)節(jié)，通過(guò)對(duì)經(jīng)營(yíng)、投資、理財(cái)活動(dòng)等的事先安排和籌劃，達(dá)到減輕企業(yè)稅負(fù)的目的。 本文共分為三個(gè)部分，第一部分介紹GH地產(chǎn)公司的基本情況與納稅情況。通過(guò)分析GH地產(chǎn)公司的相關(guān)財(cái)務(wù)數(shù)據(jù)，得出GH地產(chǎn)公司稅負(fù)較重的結(jié)論，為公司進(jìn)行納稅籌劃提供了動(dòng)力。第二部分重點(diǎn)針對(duì)GH地產(chǎn)公司的主要經(jīng)營(yíng)環(huán)節(jié)——開(kāi)發(fā)環(huán)節(jié)、銷售環(huán)節(jié)、持有環(huán)節(jié)中的相關(guān)經(jīng)營(yíng)業(yè)務(wù)提出納稅籌劃方案。在開(kāi)發(fā)環(huán)節(jié)中的GH地產(chǎn)公司的納稅籌劃主要集中在利息、土地獲得方式、提供建筑原材料、籌資方式、從屬機(jī)構(gòu)等五方面進(jìn)行。在銷售環(huán)節(jié)中GH地產(chǎn)公司主要集中在促銷方式、多處房產(chǎn)的結(jié)算方式、銷售價(jià)格的設(shè)定、增加扣除項(xiàng)目、土地增值稅的清算時(shí)間以及代收費(fèi)用的核算方式等六個(gè)方面進(jìn)行納稅籌劃。在持有環(huán)節(jié)中，主要對(duì)GH地產(chǎn)公司在出租的房屋轉(zhuǎn)為投資和捐贈(zèng)兩方面提出籌劃方案。通過(guò)對(duì)各個(gè)經(jīng)營(yíng)業(yè)務(wù)提出不同的籌劃方案，分析不同籌劃方案，選擇最適合公司長(zhǎng)遠(yuǎn)發(fā)展并且能為公司節(jié)省稅款的籌劃方案。第三部分是有關(guān)GH地產(chǎn)有限公司籌劃的預(yù)期效果以及需要注意的問(wèn)題。通過(guò)比較不同稅收籌劃方案的預(yù)期效果，分析籌劃方案的優(yōu)缺點(diǎn)，選擇納稅籌劃方案。同時(shí)提出了GH地產(chǎn)公司在納稅籌劃過(guò)程中需要注意的問(wèn)題，納稅籌劃必須在合法的前提下進(jìn)行，，在時(shí)刻關(guān)注國(guó)家相關(guān)政策的同時(shí)，也要注意防范經(jīng)營(yíng)風(fēng)險(xiǎn)，不斷提高相關(guān)財(cái)務(wù)人員的管理水平。在納稅籌劃方案給公司帶來(lái)一定的經(jīng)濟(jì)利益同時(shí)，也幫助公司不斷適應(yīng)市場(chǎng)變化，提高競(jìng)爭(zhēng)力。
[Abstract]:As the pillar industry and basic industry of national economic growth, real estate enterprises have very limited space to reduce operating costs by improving the means of operation and management. Therefore, real estate enterprises must try to reduce operating costs from reducing external costs, tax is one of them. The tax planning of the real estate industry, is not in violation of the relevant laws and regulations of the state premise. To the real estate enterprise in the development, the sale, the retention and so on link, through to the management, the investment, the financial management activity and so on beforehand arrangement and the plan, achieves lightens the enterprise tax burden the goal. This paper is divided into three parts. The first part introduces the basic situation and tax situation of GH real estate company. By analyzing the related financial data of GH real estate company, the conclusion that the tax burden of GH real estate company is heavy. The second part focuses on the GH real estate company's main business links-development links, sales links. The tax planning of GH real estate company in the development link is mainly focused on interest, land acquisition, construction raw materials, financing. In the sales link, GH real estate company mainly focuses on sales promotion, settlement of many real estate, sales price setting, increase deductions. The liquidation time of land value-added tax and the accounting method of collecting expenses are planned in six aspects. Mainly put forward the planning plan of GH real estate company in the rental housing investment and donation. Through the different business planning plan, analyze the different planning plan. The third part is about the expected effect of GH real estate co., Ltd. And the problems to be paid attention to by comparing different tax planners. The expected effect of the case. This paper analyzes the advantages and disadvantages of the planning scheme, selects the tax planning plan. At the same time, it puts forward the problems that the GH real estate company should pay attention to in the process of tax planning, and tax planning must be carried out under the legal premise. At the same time, we should pay attention to the prevention of business risks, constantly improve the management level of the relevant financial personnel, while the tax planning program to bring certain economic benefits to the company. It also helps companies adapt to market changes and improve their competitiveness.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42;F812.42

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