本文選題：房地產(chǎn)開發(fā)公司 + 土地增值稅��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：近年來,上至國家下至地方政府相繼出臺很多有關(guān)促進(jìn)房地產(chǎn)行業(yè)發(fā)展的調(diào)控政策。在2015年12月21日中央工作會議上提出消化去庫存的五大措施,強(qiáng)調(diào)要“化解房地產(chǎn)庫存”。2016年“去庫存”的主基調(diào)保持不變;目前中國房地產(chǎn)市場增速仍然不容有失,而在經(jīng)濟(jì)大方針“穩(wěn)增長”之下,從已出臺的相關(guān)政策上看,地方政府對“分寸感”的調(diào)控相當(dāng)顯眼,其他適度擴(kuò)張政策已調(diào)控得當(dāng),加之更深入的寬松空間已不多,只能據(jù)具體形勢而為之。根據(jù)CRIC數(shù)據(jù)顯示,全國52個重點(diǎn)城市商品住宅在2016年前3個季度合計(jì)成交2. 80億平方米,同期漲幅達(dá)到31%,與國家統(tǒng)計(jì)局官方發(fā)布的增速24. 5%基本保持較高的水平相匹配。由此可見,房地產(chǎn)市場“稅”意漸濃,如何合理利用國家的減稅降費(fèi)的優(yōu)惠政策,控制其土地增值稅的開發(fā)成本、費(fèi)用等是需要房地產(chǎn)開發(fā)公司來納稅籌劃研究的。本文以沈陽DH房地產(chǎn)開發(fā)公司YR項(xiàng)目土地增值稅的納稅籌劃作為研究對象,采取了理論與實(shí)際案例研究相結(jié)合的方法。介紹了土地增值稅和納稅籌劃方法概述,提出了土地增值稅納稅籌劃的常用方法,緊接著闡述了 DH房地產(chǎn)開發(fā)公司YR項(xiàng)目土地增值稅現(xiàn)狀,介紹了 DH房地產(chǎn)開發(fā)公司及YR項(xiàng)目的基本情況,YR項(xiàng)目土地增值稅現(xiàn)狀分析,最后從適用性分析分別是用稅收優(yōu)惠籌劃法、清算時(shí)間籌劃法、臨界點(diǎn)分析籌劃法、分散經(jīng)營收入籌劃法以及營銷策略選擇籌劃法來進(jìn)行納稅籌劃方案的選擇設(shè)計(jì)。經(jīng)分析比較,相對于前四種納稅籌劃方案,營銷策略選擇籌劃法方案是更適合DH房地產(chǎn)開發(fā)公司YR項(xiàng)目現(xiàn)階段的方案設(shè)計(jì),沒有前四種籌劃方案的約束,還可以從保障措施在納稅籌劃中,使節(jié)稅總額最大化、節(jié)稅風(fēng)險(xiǎn)最小化,讓企業(yè)獲得更多收益,實(shí)現(xiàn)納稅籌劃的目標(biāo)。全文分五部分:第一部分是緒論,包括研究背景及意義、文獻(xiàn)綜述、研究方法與主要內(nèi)容。第二部分是土地增值稅及納稅籌劃方法概述。第三部分是DH公司YR項(xiàng)目土地增值稅現(xiàn)狀。第四部分是針對DH房地產(chǎn)開發(fā)公司YR項(xiàng)目納稅籌劃方案設(shè)計(jì)。第五部分是本文的籌劃方案的最終選擇及保障措施。
[Abstract]:In recent years, national and local governments have introduced a lot of regulatory policies to promote the development of the real estate industry. At a working meeting of the Central Committee on December 21, 2015, it put forward five measures to digest the inventory, emphasizing the need to "dissolve the real estate inventory." the main tone of "de-inventory" in 2016 remains unchanged; at present, the growth rate of the Chinese real estate market must not be lost. And under the major economic policy of "steady growth," from the relevant policies that have been issued, local governments' regulation of "sense of discretion" is quite conspicuous, and other moderate expansion policies have been properly regulated, and there is not much room for deeper easing. It can only be done according to specific circumstances. In the first three quarters of 2016, commercial residential units in 52 major cities totaled 2. 2%, according to CRIC data. 8 billion square meters, a rise of 31 percent over the same period, compared with the 24.4 percent increase officially released by the National Bureau of Statistics. 5% basically maintained a high level of matching. It can be seen that the real estate market "tax" is becoming more and more intense, how to make use of the national preferential policy of tax reduction and fee reduction, and how to control the development cost of land value-added tax, the cost of which needs to be studied by the real estate development company. This paper takes the tax planning of the YR project of Shenyang DH Real Estate Development Company as the research object, and adopts the method of combining the theory with the practical case study. This paper introduces the methods of land value-added tax and tax planning, puts forward the common methods of tax planning of land value added tax, and then expounds the present situation of land value added tax of DH real estate development company yr project. This paper introduces the basic situation of DH Real Estate Development Company and YR project, and analyzes the present situation of YR project land value-added tax. Finally, the applicability analysis is based on tax preferential planning method, liquidation time planning method, critical point analysis planning method, etc. The decentralized revenue planning method and the marketing strategy selection planning method are used to select and design the tax planning scheme. Through analysis and comparison, compared with the first four tax planning schemes, the scheme of marketing strategy selection planning is more suitable for DH real estate development company YR project at the present stage, without the constraints of the first four planning schemes. It is also possible to maximize the total amount of tax and minimize the risk of tax saving from the safeguard measures in tax planning, so that enterprises can get more income and achieve the goal of tax planning. The paper is divided into five parts: the first part is the introduction, including the research background and significance, literature review, research methods and main content. The second part is an overview of land value-added tax and tax planning methods. The third part is DH company YR project land value added tax present situation. The fourth part is aimed at DH real estate development company YR project tax planning scheme design. The fifth part is the final choice of the planning scheme and the safeguard measures.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42;F812.42

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