本文關(guān)鍵詞： 商業(yè)地產(chǎn) 納稅籌劃 經(jīng)營環(huán)節(jié)　出處：《中南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：房地產(chǎn)是國民經(jīng)濟(jì)發(fā)展中的重要行業(yè),特別是商業(yè)地產(chǎn)市場(chǎng)在最近幾年發(fā)展相當(dāng)迅猛。隨著商業(yè)地產(chǎn)市場(chǎng)不斷升溫,市場(chǎng)競爭也日趨激烈。商業(yè)地產(chǎn)企業(yè)要提高投資回報(bào)率,實(shí)現(xiàn)企業(yè)價(jià)值最大化的經(jīng)營目標(biāo),必須降低經(jīng)營。 稅務(wù)負(fù)擔(dān)的輕重直接影響企業(yè)開發(fā)成本的高低,商業(yè)地產(chǎn)企業(yè)生產(chǎn)經(jīng)營時(shí)應(yīng)著重考慮稅負(fù)因素。在遵循稅法規(guī)定的前提下,通過合理的方式進(jìn)行納稅籌劃,有助于商業(yè)地產(chǎn)企業(yè)降低稅務(wù)支出,獲得超額的經(jīng)濟(jì)收益目前為此,理論界和實(shí)務(wù)界關(guān)于商業(yè)地產(chǎn)企業(yè)納稅籌劃方案設(shè)計(jì)的探討還比較少。本文首先梳理了納稅籌劃的相關(guān)基礎(chǔ)理論,進(jìn)而分析A商業(yè)地產(chǎn)企業(yè)的稅負(fù)情況,并且根據(jù)A商業(yè)地產(chǎn)企業(yè)的經(jīng)營環(huán)節(jié)結(jié)合具體實(shí)例來設(shè)計(jì)納稅籌劃方案,并最終驗(yàn)證所設(shè)計(jì)A商業(yè)地產(chǎn)企業(yè)納稅籌劃方案的節(jié)稅效果。
[Abstract]:Real estate is an important industry in the development of the national economy, especially in the commercial real estate market development in recent years rapidly. Along with the commercial real estate market continues to heat up, the market competition is becoming increasingly fierce. The commercial real estate enterprises to improve the rate of return on investment, realize the maximization of enterprise value management goal, management must be reduced.
The tax burden of enterprises directly affect the development cost, production and operation of commercial real estate enterprises should be taken into consideration when the tax factors. Based on the provisions of the tax law, tax planning through the reasonable way, contribute to the commercial real estate enterprises to reduce tax expenditures, obtain excess income now, on commercial real estate enterprises design of tax planning theory and practice is still relatively small. This paper first introduces the basic theory of tax planning, and then analyzes the tax burden of A commercial real estate company, and according to the business aspects of A commercial real estate enterprises with a specific example to design tax planning project, and finally verify the design of A commercial real estate enterprise tax planning for the tax effect.

【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.4;F299.233.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 林華鳳;房地產(chǎn)開發(fā)企業(yè)主要稅種稅務(wù)籌劃要點(diǎn)[J];財(cái)會(huì)通訊;2004年09期

2 劉建青,鄧家姝;論市場(chǎng)經(jīng)濟(jì)下的稅收籌劃[J];當(dāng)代財(cái)經(jīng);1997年10期

3 黃鳳羽;我國房地產(chǎn)市場(chǎng)的稅收籌劃[J];福建稅務(wù);2001年05期

4 麻曉艷;稅收籌劃的風(fēng)險(xiǎn)與控制[J];福建稅務(wù);2001年12期

5 安郁厚;周玉亮;;房地產(chǎn)開發(fā)企業(yè)商業(yè)地產(chǎn)轉(zhuǎn)讓的納稅籌劃[J];財(cái)務(wù)與會(huì)計(jì);2007年22期

6 丁春波;;商業(yè)地產(chǎn)投資聯(lián)營的稅收籌劃研究[J];東方企業(yè)文化;2011年12期

7 黃亦奇;;納稅籌劃的意義以及風(fēng)險(xiǎn)規(guī)避[J];湖北經(jīng)濟(jì)學(xué)院學(xué)報(bào)(人文社會(huì)科學(xué)版);2011年08期

8 徐茂中;關(guān)于稅收籌劃的若干思考[J];經(jīng)濟(jì)經(jīng)緯;2003年02期

9 王珍義;稅收籌劃的風(fēng)險(xiǎn)及其防范[J];經(jīng)濟(jì)問題;2004年01期

10 周菊萍;;房地產(chǎn)開發(fā)企業(yè)新形勢(shì)下的納稅籌劃[J];審計(jì)與理財(cái);2007年05期

，

本文編號(hào)：1531582