本文關(guān)鍵詞： 稅務(wù)籌劃 房地產(chǎn)企業(yè) 稅務(wù)籌劃風(fēng)險(xiǎn) 遼寧保利　出處：《大連理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國對(duì)房地產(chǎn)企業(yè)一直處于控制階段,再加上房地產(chǎn)企業(yè)間的競(jìng)爭(zhēng)日益激烈,使得企業(yè)必須尋找能夠生存的能力,而稅務(wù)籌劃正是解決問題的重要手段和方法。稅務(wù)籌劃可以有效的減少企業(yè)的稅負(fù),為企業(yè)帶來更多的資金流,進(jìn)而可以贏得更多的市場(chǎng)機(jī)會(huì)和發(fā)展,是企業(yè)提高核心競(jìng)爭(zhēng)的重要手段。 房地產(chǎn)企業(yè)在國家宏觀經(jīng)濟(jì)發(fā)展中起到重要的作用,隨著近幾年的激烈競(jìng)爭(zhēng),企業(yè)更加重視稅務(wù)籌劃的運(yùn)用。本文通過對(duì)國內(nèi)外稅務(wù)籌劃研究現(xiàn)狀以及稅務(wù)籌劃定義等相關(guān)概念為指導(dǎo),研究房地產(chǎn)企業(yè)的稅務(wù)籌劃問題。將整體經(jīng)營分成三個(gè)部分去具體分析,注重整體與部分的關(guān)系,結(jié)合每個(gè)部門的特點(diǎn)進(jìn)行稅務(wù)籌劃的具體研究。 本文主要對(duì)遼寧保利地產(chǎn)這個(gè)企業(yè)作為具體研究對(duì)象,通過分析財(cái)稅現(xiàn)狀和特點(diǎn),發(fā)現(xiàn)稅務(wù)籌劃的問題,講問題認(rèn)真分析,結(jié)合遼寧保利地產(chǎn)實(shí)際情況,研究其稅務(wù)籌劃問題,本文共舉出六個(gè)案例,理論結(jié)合實(shí)際運(yùn)用后,效果更為顯著,也更容易接受。最后提出稅務(wù)籌劃也具有風(fēng)險(xiǎn)性,因此,遼寧保利地產(chǎn)必須要加強(qiáng)風(fēng)險(xiǎn)防范意識(shí),注重稅務(wù)籌劃實(shí)施的保障問題,以推動(dòng)企業(yè)快速的發(fā)展。 希望通過本文的研究可以為遼寧保利地產(chǎn)帶來實(shí)際價(jià)值,能夠給遼寧保利地產(chǎn)這個(gè)企業(yè)切切實(shí)實(shí)地減少稅負(fù),提高企業(yè)經(jīng)濟(jì)效益的同時(shí),也可以為其他企業(yè)提供參考價(jià)值。
[Abstract]:In recent years, China has been in the control of real estate enterprises, coupled with the increasingly fierce competition among real estate enterprises, so enterprises must find the ability to survive. Tax planning is an important means and method to solve the problem. Tax planning can effectively reduce the tax burden of enterprises, bring more capital flows to enterprises, and then win more market opportunities and development. It is an important means for enterprises to improve core competition. Real estate enterprises play an important role in the macroeconomic development of the country. With the fierce competition in recent years, Enterprises pay more attention to the application of tax planning. This paper studies the tax planning of real estate enterprises. It divides the whole management into three parts to analyze concretely, pays attention to the relationship between the whole and the part, and carries on the specific research of the tax planning according to the characteristics of each department. This article mainly takes Liaoning Poly real estate as the specific research object, by analyzing the present situation and characteristics of finance and taxation, finds out the problems of tax planning, analyzes the problems seriously, and combines the actual situation of Liaoning Poly real estate. After studying its tax planning problem, this paper gives six cases, the effect of which is more remarkable and easier to accept after combining theory with practice. Finally, it is pointed out that tax planning is also risky, so, Liaoning Poly Real Estate must strengthen risk prevention consciousness and pay attention to the protection of tax planning in order to promote the rapid development of enterprises. It is hoped that the research in this paper can bring practical value to the real estate of Liaoning Poly, which can reduce the tax burden and improve the economic benefit of the real estate in Liaoning. At the same time, it can also provide reference value for other enterprises.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

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