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

【摘要】：房地產(chǎn)企業(yè)面臨著越來越嚴(yán)厲的政策環(huán)境。國家從2009年5月開始,為了應(yīng)對房地產(chǎn)業(yè)投資投機(jī)過熱的問題,逐步調(diào)整房地產(chǎn)市場政策,下發(fā)了“新國八條”“新國五條”,包括稅收在內(nèi)的宏觀調(diào)控政策收緊。對房地產(chǎn)企業(yè)來說,從前期獲得土地到最終銷售交易相關(guān)聯(lián)的稅種多達(dá)十佘個,約占一個房地產(chǎn)項(xiàng)目收入的17%—25%,僅次于土地出讓金和建筑安裝成本。高額的稅負(fù),日益激烈的市場競爭,迫切要求房地產(chǎn)企業(yè)找到有效降低稅收負(fù)擔(dān)的途徑,合法合理的節(jié)稅,以降低企業(yè)稅負(fù)成本,實(shí)現(xiàn)企業(yè)價值的最大化。 本文以家和房地產(chǎn)開發(fā)公司為對象進(jìn)行稅收籌劃,首先闡述了房地產(chǎn)稅收籌劃的定義和特點(diǎn),在總結(jié)以往的研究成果和實(shí)踐經(jīng)驗(yàn)的基礎(chǔ)上,歸納了九種房地產(chǎn)企業(yè)的稅收籌劃方法。其次,結(jié)合家和房地產(chǎn)開發(fā)公司的項(xiàng)目流程,指出了稅收籌劃的重點(diǎn)環(huán)節(jié),并分析了家和房地產(chǎn)開發(fā)公司的稅種分布和目前的財(cái)稅狀況,找出了稅收籌劃的空間。再次,以前期準(zhǔn)備、建設(shè)開發(fā)、銷售交易和保有環(huán)節(jié)為框架,按照家和房地產(chǎn)開發(fā)公司稅收籌劃的思路、原則和方法,設(shè)計(jì)了具體業(yè)務(wù)的稅收籌劃方案,提出了實(shí)現(xiàn)方案的措施。最后,評價了家和房地產(chǎn)開發(fā)公司稅收籌劃的效益和的風(fēng)險,得出本文的結(jié)論。 本文通過稅收籌劃有效降低了家和房地產(chǎn)開發(fā)公司的稅收負(fù)擔(dān),其中的一些典型業(yè)務(wù)的籌劃操作方法,對其他房地產(chǎn)企業(yè)具有一定的參考價值。同時,本文對形成納稅人依法納稅、稅務(wù)機(jī)關(guān)依法征稅也有積極的作用。
[Abstract]:Real estate enterprises are facing a more and more stringent policy environment. Since May 2009, in order to deal with the problem of overheated investment in the real estate industry, the state has gradually adjusted the policies of the real estate market. The "eight articles of the new country" and the "five articles of the new country" were issued, tightening the macro-control policies, including taxes. For real estate enterprises, there are as many as 10 taxes related to the acquisition of land from the early stage to the final sales transactions. About 17-25% of the income of a real estate project, second only to land sales fees and construction installation costs. The high tax burden, the increasingly fierce market competition, urge real estate enterprises to find effective ways to reduce the tax burden, and to legally and reasonably save taxes. In order to reduce the cost of enterprise tax burden, realize the maximization of enterprise value. This article takes the family and the real estate development company as the object to carry on the tax planning, first elaborated the real estate tax planning definition and the characteristic, in summarizes the previous research result and the practice experience foundation, This paper sums up nine kinds of tax planning methods of real estate enterprises. Secondly, combined with the project flow of home and real estate development company, it points out the key links of tax planning. It also analyzes the distribution of taxes and the current fiscal and tax situation of home and real estate development companies, and finds out the space for tax planning. Thirdly, the framework is pre-preparation, construction, development, sales transactions and retention links. According to the ideas, principles and methods of tax planning of home and real estate development company, the tax planning scheme of specific business is designed, and the measures to realize the scheme are put forward. This paper evaluates the benefit and risk of tax planning in real estate development company and draws the conclusion of this paper. This paper effectively reduces the tax burden of home and real estate development companies through tax planning. Some of the typical business planning operation methods are of certain reference value to other real estate enterprises. This article also plays a positive role in the formation of tax payers and tax authorities.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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