本文關(guān)鍵詞：國內(nèi)房地產(chǎn)開發(fā)企業(yè)稅收籌劃研究　出處：《西北農(nóng)林科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 國內(nèi)房地產(chǎn)企業(yè) 稅收籌劃 實(shí)際應(yīng)用

【摘要】：我國稅收籌劃理論研究尚處于快速發(fā)展的起步階段，雖然國內(nèi)稅收籌劃研究取得了一些成果，但是目前突出的問題是稅收籌劃的理論研究與實(shí)際存在脫節(jié)，而且對(duì)實(shí)際工作缺乏規(guī)范指導(dǎo)。論文就此展開了研究，希望在研究國內(nèi)外稅收籌劃理論的基礎(chǔ)上，總結(jié)國內(nèi)稅收籌劃的方法，針對(duì)這些方法在國內(nèi)房地產(chǎn)企業(yè)稅收籌劃應(yīng)用方面進(jìn)行了研究，找出這些方法的應(yīng)用條件和限制，以及應(yīng)用的效果。 我國房地產(chǎn)行業(yè)具有鮮明的特點(diǎn)，資金密集，資源整合度高，上下游覆蓋行業(yè)類型廣泛，幾乎可以濃縮我國國內(nèi)稅收籌劃的多數(shù)問題。因此通過對(duì)我國房地產(chǎn)行業(yè)的稅收籌劃研究，可以提高對(duì)我國稅收籌劃理論應(yīng)用研究的效率，其研究成果具有一般意義，可以豐富我國稅收籌劃理論。從現(xiàn)實(shí)意義來講，對(duì)房地產(chǎn)企業(yè)的稅收籌劃研究成果可以指導(dǎo)房地產(chǎn)企業(yè)的相關(guān)工作，產(chǎn)生明顯的經(jīng)濟(jì)效益，促進(jìn)企業(yè)價(jià)值最大化目標(biāo)的實(shí)現(xiàn)。 論文基于對(duì)國內(nèi)稅收籌劃理論的研究，分析了國內(nèi)房地產(chǎn)行業(yè)的稅務(wù)政策和行業(yè)監(jiān)管政策，，充分結(jié)合實(shí)際情況進(jìn)行了國內(nèi)房地產(chǎn)企業(yè)稅收籌劃的研究，提出了稅收籌劃在實(shí)際工作中的實(shí)施流程，并提出了在企業(yè)內(nèi)部設(shè)立稅務(wù)管理部門的有關(guān)建議。 論文在借鑒國內(nèi)外稅收籌劃理論文獻(xiàn)的基礎(chǔ)上進(jìn)行歸納，總結(jié)國內(nèi)稅收籌劃的理論，歸納國內(nèi)稅收籌劃方法的實(shí)際應(yīng)用流程，以此為理論依據(jù)對(duì)國內(nèi)房地產(chǎn)行業(yè)進(jìn)行應(yīng)用研究。全文共分為5章。 第一章對(duì)國內(nèi)外稅收籌劃理論的文獻(xiàn)進(jìn)行了歸納和評(píng)述，并以此為基礎(chǔ)提出了論文的研究方法和研究路線，總結(jié)了論文的創(chuàng)新點(diǎn)和不足。 第二章研究了我國的稅收籌劃理論，分析了我國稅收籌劃的定義、特征、目標(biāo)、原則和方法。并在此基礎(chǔ)上歸納性提出了我國稅收籌劃在企業(yè)應(yīng)用的流程和企業(yè)不同層次的稅收籌劃。 第三章在分析國內(nèi)房地產(chǎn)企業(yè)特點(diǎn)的基礎(chǔ)上，研究了國內(nèi)稅收政策對(duì)房地產(chǎn)企業(yè)稅收籌劃的影響。最后針對(duì)房地產(chǎn)行業(yè)最有特色的稅種-土地增值稅，論文就該稅種對(duì)企業(yè)經(jīng)營的影響進(jìn)行了定性和定量的分析。 第四章以第二、三章的內(nèi)容為基礎(chǔ)，注意對(duì)每種稅收籌劃方法在房地產(chǎn)企業(yè)中的應(yīng)用進(jìn)行了研究，找出了一些應(yīng)用方法，并結(jié)合案例進(jìn)行了分析。 第五章對(duì)A房地產(chǎn)住宅項(xiàng)目的稅收籌劃進(jìn)行了案例分析，針對(duì)房地產(chǎn)企業(yè)項(xiàng)目開發(fā)的不同階段制定了不同的稅收籌劃方案，并且對(duì)這些方案進(jìn)行了比較，得出籌劃結(jié)論。
[Abstract]:The theoretical research of tax planning in our country is still in the initial stage of rapid development. Although some achievements have been made in the study of tax planning in China, the outstanding problem is that the theoretical research of tax planning is out of touch with the actual existence. And the lack of normative guidance to the actual work. This paper carried out a study, hoping to sum up the domestic tax planning methods on the basis of the domestic and foreign tax planning theory. This paper studies the application of these methods in the tax planning of domestic real estate enterprises, and finds out the application conditions and limitations of these methods, as well as the effect of their application. China's real estate industry has distinct characteristics, capital intensive, high degree of integration of resources, upstream and downstream coverage of the industry is a wide range. Almost can concentrate most of the domestic tax planning problems. Therefore, through the study of the tax planning of the real estate industry in China, we can improve the efficiency of the theoretical application of tax planning in China. The research results are of general significance and can enrich the theory of tax planning in our country. In practical sense, the research results of tax planning for real estate enterprises can guide the related work of real estate enterprises. Produce obvious economic benefit, promote the realization of enterprise value maximization goal. Based on the study of domestic tax planning theory, this paper analyzes the domestic real estate industry tax policy and industry supervision policy, fully combined with the actual situation of the domestic real estate enterprise tax planning research. This paper puts forward the implementation process of tax planning in practical work, and puts forward some suggestions on setting up tax administration department within the enterprise. Based on the theoretical literature of domestic and foreign tax planning, this paper summarizes the theory of domestic tax planning, and summarizes the practical application process of domestic tax planning methods. The thesis is divided into five chapters. The first chapter summarizes and comments the domestic and foreign tax planning theory literature, and based on this, puts forward the research methods and research route of the paper, summarizes the innovative points and shortcomings of the paper. The second chapter studies the theory of tax planning in China, and analyzes the definition, characteristics and objectives of tax planning in China. On the basis of this, the paper puts forward the process of the application of tax planning in enterprises and the different levels of tax planning in our country. On the basis of analyzing the characteristics of domestic real estate enterprises, the third chapter studies the impact of domestic tax policies on the tax planning of real estate enterprises. Finally, it aims at the most characteristic tax-land value-added tax in the real estate industry. In this paper, the impact of the tax on enterprise management is analyzed qualitatively and quantitatively. Chapter 4th is based on the content of the second and third chapters, and pays attention to the application of each tax planning method in the real estate enterprise, finds out some application methods, and analyzes the case. Chapter 5th makes a case study on the tax planning of A real estate housing project, and makes different tax planning schemes according to the different stages of the real estate enterprise project development, and compares these schemes. Draw the conclusion of the plan.
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F299.233.4

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