本文關(guān)鍵詞： 房地產(chǎn) 納稅籌劃 方案設(shè)計(jì)　出處：《遼寧大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：近年來(lái)，隨著全國(guó)房?jī)r(jià)的不斷上升，國(guó)家對(duì)房?jī)r(jià)打壓政策的不斷出臺(tái)，房地產(chǎn)企業(yè)的競(jìng)爭(zhēng)日益激烈。面對(duì)這種外部環(huán)境，如何合理的設(shè)計(jì)納稅籌劃方案已成為房地產(chǎn)企業(yè)節(jié)約成本、提高經(jīng)濟(jì)效益的重要手段，同時(shí)也成為房地產(chǎn)企業(yè)優(yōu)化資源配置的重要戰(zhàn)略。本文主要考慮我國(guó)房地產(chǎn)企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中的成本問(wèn)題，特別是稅收負(fù)擔(dān)對(duì)經(jīng)營(yíng)活動(dòng)的影響，我將以VK房地產(chǎn)集團(tuán)為例來(lái)說(shuō)明如何設(shè)計(jì)該類(lèi)企業(yè)的納稅籌劃方案，以達(dá)到降低企業(yè)稅收負(fù)擔(dān)，優(yōu)化資本結(jié)構(gòu)的目的。 本文以VK房地產(chǎn)集團(tuán)為研究對(duì)象，通過(guò)理論聯(lián)系實(shí)際，首先簡(jiǎn)單介紹該地產(chǎn)公司及其財(cái)務(wù)狀況；然后對(duì)主要稅種以及納稅階段進(jìn)行籌劃方案的具體設(shè)計(jì)，提出具體的應(yīng)對(duì)措施；最后說(shuō)明在這一籌劃方案設(shè)計(jì)中需要注意的問(wèn)題。 本文的應(yīng)用價(jià)值在于為我國(guó)房地產(chǎn)企業(yè)提供了一種減少成本的方法。這種方法運(yùn)用財(cái)務(wù)報(bào)表的分析方式，定性方法與定量方法相結(jié)合，客觀(guān)的評(píng)估企業(yè)的稅務(wù)成本，對(duì)企業(yè)制定最優(yōu)的納稅籌劃方案有較高的應(yīng)用性。 近年來(lái)政府不斷出臺(tái)政策來(lái)抑制房?jī)r(jià)的過(guò)快上漲，銀行也采取了一系列從緊措施來(lái)防止資金過(guò)度流向房地產(chǎn)市場(chǎng)。在這種現(xiàn)實(shí)背景下，我國(guó)房地產(chǎn)企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中如何節(jié)約稅收成本就需要我們進(jìn)行重點(diǎn)考慮，因?yàn)樗怯绊懫髽I(yè)財(cái)務(wù)管理的重要因素。對(duì)其進(jìn)行合理的規(guī)劃就具有了降低企業(yè)成本，，提高企業(yè)經(jīng)濟(jì)效益的現(xiàn)實(shí)意義。
[Abstract]:In recent years, with the rising of the national housing prices, the national policies to suppress housing prices, the competition of real estate enterprises is increasingly fierce. Facing this kind of external environment. How to design a reasonable tax planning scheme has become an important means for real estate enterprises to save costs and improve economic benefits. At the same time, it has become an important strategy for real estate enterprises to optimize the allocation of resources. This paper mainly considers the cost of real estate enterprises in the process of production and operation, especially the impact of tax burden on business activities. I will take VK real estate group as an example to explain how to design the tax planning scheme of this kind of enterprise in order to reduce the tax burden and optimize the capital structure. This article takes VK real estate group as the research object, through the theory unifies the practice, first simply introduces the real estate company and its financial condition; Then the main tax types and tax payment stage of the specific design of the planning scheme, and put forward specific measures; Finally, the problems that should be paid attention to in the design of this planning scheme are explained. The application value of this paper is to provide a way to reduce the cost for the real estate enterprises in our country. This method combines the qualitative method with the quantitative method using the analysis of financial statements. The objective evaluation of the tax cost of the enterprise has a higher application to the establishment of the optimal tax planning scheme. In recent years, the government has introduced policies to curb the rapid rise in house prices, banks have also taken a series of tightening measures to prevent excessive capital flows to the real estate market. How to save the tax cost in the process of production and operation of real estate enterprises in our country needs us to focus on. Because it is an important factor affecting the financial management of enterprises, it is of practical significance to reduce the cost of enterprises and improve the economic benefits of enterprises.
【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】：2013
【分類(lèi)號(hào)】：F275.4

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本文編號(hào)：1445775