本文選題：房地產(chǎn)開發(fā)　切入點(diǎn)：稅收籌劃　出處：《暨南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收籌劃是企業(yè)在生產(chǎn)經(jīng)營活動(dòng)中通過相關(guān)節(jié)稅手段降低企業(yè)稅負(fù)的一種方式，，其重要性自不必說，近些年來，稅收籌劃得到了企業(yè)越來越多的重視，對(duì)于資金流量大，開發(fā)周期長的房地產(chǎn)開發(fā)企業(yè)更是如此。房地產(chǎn)行業(yè)一直都是民眾熱議的話題，它涉及到人民安身立命之本“衣食住行”之一的“住”的問題，從房產(chǎn)稅是否征收的討論，到以任志強(qiáng)為代表的眾多地產(chǎn)大亨就央企報(bào)道“房地產(chǎn)行業(yè)欠繳土地增值稅超過3.8萬億元”的反駁，都說明了房地產(chǎn)與稅收的密切聯(lián)系。 本文在國內(nèi)外學(xué)者的研究成果的基礎(chǔ)上，采用案例分析研究方法、比較分析研究方法、邏輯演繹分析法等方法，闡述了房地產(chǎn)開發(fā)企業(yè)的業(yè)務(wù)流程、涉稅環(huán)節(jié)和最新的相關(guān)稅收政策，并對(duì)房地產(chǎn)開發(fā)企業(yè)的稅收籌劃建立了理論支撐，分析了營業(yè)稅、土地增值稅和企業(yè)所得稅的特點(diǎn)和國家稅收政策的導(dǎo)向。同時(shí)，對(duì)于房地產(chǎn)開發(fā)的前期準(zhǔn)備階段、開發(fā)籌備階段、開發(fā)建設(shè)階段和銷售階段進(jìn)行了分階段的分析，并舉例對(duì)比，找到最適合的籌劃手段。并對(duì)房地產(chǎn)開發(fā)企業(yè)的稅收籌劃提出了政策性建議，希望能為企業(yè)的生產(chǎn)經(jīng)營活動(dòng)和節(jié)稅提供一些具體的借鑒和參考。
[Abstract]:Tax planning is the enterprise in production and business activities through the relevant tax means a way to reduce the tax burden of the enterprise, its importance since Needless to say, in recent years, the enterprise tax planning has been paid more and more attention to capital flow, the long development cycle of real estate development enterprises, especially the real estate industry has always been. The public hot topic, it relates to one of the people to settle down the "basic necessities of life" and "live", from the discussion of whether the property tax levy, many real estate tycoon Ren Zhiqiang as the representative of the central enterprises reported that "the real estate industry in arrears of land value-added tax more than 3 trillion and 800 billion yuan" shows the close retort. Contact the real estate and tax.
Based on the research results by scholars at home and abroad, using case study method, comparative analysis method, logical analysis method, elaborated the real estate development business process, and tax related links of the latest related tax policy, and the real estate development enterprise tax planning to establish theoretical support. Analysis of the characteristics of business tax, land value-added tax and enterprise income tax and national tax policy guidance. At the same time, for the real estate development in the preparation stage, the development of the preparatory stage, construction stage and sales stage were analyzed in phases, and for comparison, to find the most suitable for the planning and real estate. The development of enterprise tax planning put forward policy suggestions, hoping to provide some reference for the production and business activities of enterprises and tax.

【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F299.233.4

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