本文選題：房地產(chǎn)企業(yè)　切入點(diǎn)：稅收籌劃　出處：《廣東商學(xué)院》2013年碩士論文

【摘要】：稅收籌劃在很多領(lǐng)域都占據(jù)著非常重要的地位，如在企業(yè)決策和稅收管理方面，由于采取合理有效的稅收籌劃措施，使得很多企業(yè)已經(jīng)取得了巨大的經(jīng)濟(jì)效益，提升企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)。在國(guó)外，稅收籌劃己經(jīng)成為一個(gè)穩(wěn)定成熟的行業(yè)，但在我國(guó)，對(duì)稅收籌劃理論研究的時(shí)間還很短。 隨著國(guó)家對(duì)房地產(chǎn)的調(diào)控力度越來(lái)越大，“國(guó)八條”、“新國(guó)五條”等宏觀調(diào)控措施的出臺(tái)，使房地產(chǎn)市場(chǎng)競(jìng)爭(zhēng)進(jìn)入“白熱化”階段。過(guò)往，房地產(chǎn)開發(fā)企業(yè)會(huì)通過(guò)壓縮內(nèi)部成本費(fèi)用，增大利潤(rùn)空間，但是這個(gè)空間越來(lái)越小。稅收是房地產(chǎn)開發(fā)企業(yè)的外部成本，稅收越多企業(yè)的利潤(rùn)就越少，稅收直接影響著企業(yè)的經(jīng)濟(jì)效益。由于成本費(fèi)用壓縮空間越來(lái)越少，越來(lái)越多的房地產(chǎn)開發(fā)企業(yè)希望通過(guò)稅收籌劃，減少企業(yè)負(fù)擔(dān)，，增加經(jīng)濟(jì)效益，打造企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)。 本文共分五章，第一章緒論，主要闡述了選題的背景及意義，國(guó)內(nèi)外研究綜述，基本框架及研究方法，基本要求和思路，并對(duì)稅收籌劃的理論依據(jù)作了簡(jiǎn)單的概述。第二章當(dāng)前我國(guó)房地產(chǎn)開發(fā)企業(yè)涉稅狀況分析，論文首先對(duì)我國(guó)當(dāng)前房地產(chǎn)業(yè)的狀況做出一個(gè)綜述，在此基礎(chǔ)上，詳細(xì)分析了房地產(chǎn)開發(fā)企業(yè)開展稅收籌劃的必要性與可行性。第三章和第四章是本文的重點(diǎn)。第三章介紹了房地產(chǎn)業(yè)中稅負(fù)較重的四個(gè)稅種（營(yíng)業(yè)稅、企業(yè)所得稅、土地增值稅和房產(chǎn)稅）的稅收籌劃種類。第四章在前文論述的基礎(chǔ)上，選取了中山市某房地產(chǎn)開發(fā)有限公司開發(fā)的x城項(xiàng)目為案例，通過(guò)案例分析表明稅收籌劃的節(jié)稅作用。第五章介紹了稅收籌劃風(fēng)險(xiǎn)的種類和特征，并據(jù)此提出了具體有效的防控措施。
[Abstract]:Tax planning occupies a very important position in many fields. For example, in the aspect of enterprise decision-making and tax administration, many enterprises have made great economic benefits because of the reasonable and effective tax planning measures. In foreign countries, tax planning has become a stable and mature industry, but in our country, the research time of tax planning theory is very short. With more and more national regulation and control of real estate, the introduction of macro-control measures, such as "eight articles of the State" and "five articles of the New Nation", has brought the competition in the real estate market to a "white-hot" stage. In the past, Real estate developers increase their profit margins by squeezing internal costs, but this space is becoming smaller and smaller. Tax is the external cost of real estate development companies, and the more they tax, the less profits they make. The tax directly affects the economic benefit of the enterprise. Because of the less and less space of the cost and expense, more and more real estate enterprises hope to reduce the burden of the enterprise, increase the economic benefit and build the competitive advantage of the enterprise through tax planning. This paper is divided into five chapters. The first chapter introduces the background and significance of the topic, the domestic and foreign research review, the basic framework and research methods, the basic requirements and ideas. The second chapter analyzes the tax-related status of real estate development enterprises in our country. Firstly, the paper makes a summary of the current situation of real estate industry in China, and on this basis, The necessity and feasibility of developing tax planning in real estate development enterprises are analyzed in detail. The third and fourth chapters are the emphases of this paper. Chapter three introduces the four tax types (business tax, enterprise income tax) in the real estate industry. Chapter four, on the basis of the previous discussion, selects the X city project developed by a real estate development company in Zhongshan City as a case study. The fifth chapter introduces the types and characteristics of tax planning risks, and puts forward concrete and effective prevention and control measures.
【學(xué)位授予單位】：廣東商學(xué)院
【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

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