本文選題：房地產(chǎn)業(yè)　切入點(diǎn)：營(yíng)改增　出處：《南京師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：實(shí)施營(yíng)業(yè)稅改征增值稅(以下簡(jiǎn)稱“營(yíng)改增”)為代表的稅制改革,是黨中央、國(guó)務(wù)院根據(jù)我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展新形勢(shì)做出的重要決策。2012年1月,“營(yíng)改增”在上海的交通運(yùn)輸業(yè)開始試點(diǎn),截止2016年5月1日,試點(diǎn)范圍擴(kuò)大到建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)、生活服務(wù)業(yè)最后四個(gè)領(lǐng)域,從而實(shí)現(xiàn)了“營(yíng)改增”試點(diǎn)改革全覆蓋,自此,營(yíng)業(yè)稅正式退出中國(guó)稅制的歷史舞臺(tái)。近十余年來(lái),房地產(chǎn)業(yè)一直是國(guó)民經(jīng)濟(jì)和地區(qū)發(fā)展的支柱產(chǎn)業(yè),也是這場(chǎng)“營(yíng)改增”改革的重點(diǎn)和難點(diǎn)所在。伴隨著增值稅抵扣鏈條的逐步貫通,房地產(chǎn)企業(yè)所面對(duì)的稅收環(huán)境發(fā)生重大變化。本文即從XC房地產(chǎn)公司微觀角度出發(fā),闡述一個(gè)市場(chǎng)經(jīng)營(yíng)主體主動(dòng)對(duì)應(yīng)稅收環(huán)境變化,以稅收成本核算分析和管理為抓手,作出不同經(jīng)營(yíng)管理策略選擇,通過稅收籌劃實(shí)現(xiàn)經(jīng)營(yíng)與市場(chǎng)的雙贏。首先,全文對(duì)國(guó)內(nèi)外稅收籌劃發(fā)展歷史、現(xiàn)狀和趨勢(shì)作出相關(guān)介紹,從中對(duì)房地產(chǎn)業(yè)稅收籌劃的內(nèi)涵、原則、目標(biāo)和方法作出了具體界定。其次,以XC房地產(chǎn)公司為微觀樣本,詳細(xì)從財(cái)務(wù)指標(biāo)、會(huì)計(jì)核算、業(yè)務(wù)管理、稅務(wù)管理和組織結(jié)構(gòu)五個(gè)角度,闡述“營(yíng)改增”對(duì)企業(yè)產(chǎn)生的影響。再次,從XC房地產(chǎn)公司的經(jīng)營(yíng)實(shí)際出發(fā),以稅收籌劃的相關(guān)理論為基礎(chǔ),根據(jù)增值稅的稅制特點(diǎn),圍繞XC公司會(huì)計(jì)核算優(yōu)化、稅務(wù)管理、采購(gòu)環(huán)節(jié)管理、銷售環(huán)節(jié)管理、多業(yè)態(tài)發(fā)展五個(gè)方面,以稅收籌劃的視角進(jìn)行了業(yè)務(wù)成本優(yōu)化、內(nèi)部管理流程再造、經(jīng)營(yíng)鏈條管理、物業(yè)類型差異開發(fā)等方面的管理改進(jìn)分析,提出了貫穿企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)全流程的稅收籌劃策略,以實(shí)現(xiàn)企業(yè)經(jīng)濟(jì)效益最大化和市場(chǎng)競(jìng)爭(zhēng)能力的不斷提高。最后,通過稅收籌劃保障措施的提出,闡明“營(yíng)改增”對(duì)企業(yè)產(chǎn)生形式上的總體作用是“抵扣、降稅”,其本質(zhì)作用仍然是“規(guī)范、發(fā)展”,為此,“營(yíng)改增”背景下的房地產(chǎn)業(yè)經(jīng)營(yíng)管理要主動(dòng)融入稅收籌劃環(huán)節(jié),對(duì)接適應(yīng)稅收環(huán)境變化,通過積極的經(jīng)營(yíng)行為爭(zhēng)取減稅降負(fù),以分享“營(yíng)改增”帶來(lái)的政策紅利。
[Abstract]:It is the Party Central Committee to implement the tax reform represented by the business tax reform and value-added tax (hereinafter referred to as "business reform and increase"). The State Council has made important decisions in accordance with the new situation of China's economic and social development. In January 2012, the "business reform and increase" began in Shanghai's transportation and transportation industry. By May 1st 2016, the pilot scope had been extended to the construction, real estate, and financial sectors. In the last four areas of the life service industry, the pilot reform of "business reform, reform and increase" has been fully covered. Since then, business tax has formally withdrawn from the historical stage of China's tax system. In the past decade or so, The real estate industry has always been the pillar industry of the national economy and regional development, and it is also the key and difficult point of the reform of "business reform and increase". With the gradual penetration of the value-added tax deduction chain, The tax environment faced by real estate enterprises has changed greatly. This paper, from the microcosmic perspective of XC real estate company, expounds that a market main body actively corresponds to the changes of tax environment, with the analysis and management of tax cost accounting as the starting point. Make the choice of different management strategies, and realize the win-win situation between management and market through tax planning. Firstly, the paper introduces the history, current situation and trend of tax planning at home and abroad, from which the connotation of tax planning in real estate industry is introduced. Secondly, taking XC real estate company as the micro sample, the paper makes detailed analysis from five angles: financial index, accounting, business management, tax administration and organization structure. This paper expounds the influence of "business reform and increase" on the enterprises. Thirdly, based on the theory of tax planning and the characteristics of the tax system of VAT, the XC real estate company's accounting and accounting optimization and tax management are carried out on the basis of the operating practice of XC real estate company, and on the basis of the relevant theory of tax planning. This paper analyzes the management improvement of business cost optimization, internal management process reengineering, management chain management, property type difference development and so on from the perspective of tax planning in five aspects: purchasing link management, sales link management and multi-business development. This paper puts forward the tax planning strategy which runs through the whole process of enterprise production and operation activities, in order to realize the maximization of enterprise economic benefit and the continuous improvement of market competition ability. Finally, the safeguard measures of tax planning are put forward. It is expounded that the overall function of "business reform and increase" in the form of enterprise production is "deduction, tax reduction", and its essential role is still "standardization and development". Therefore, the management of real estate industry under the background of "business reform and increase" should be actively integrated into the tax planning link. In order to share the policy dividend brought by "business reform and increase", we should adapt to the change of tax environment and strive for tax reduction and negative reduction through positive management behavior.
【學(xué)位授予單位】：南京師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.23;F812.42

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