本文選題：房地產(chǎn)企業(yè) + 稅收籌劃　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：房地產(chǎn)企業(yè)稅負在房地產(chǎn)開發(fā)成本中占有相當大的比重，涉及營業(yè)稅、土地增值稅、土地使用稅、城建稅等稅種，其稅收成本占利潤總額的48%左右，稅收負擔(dān)重。尤其是近年來，我國政府為控制房價過高，抑制投資過熱而帶來的房地產(chǎn)泡沫，已經(jīng)開始集中力量對房地產(chǎn)行業(yè)進行宏觀調(diào)控，限制房價上漲的空間，并不斷的出臺稅收法規(guī)和稅務(wù)細則，有效地控制房地產(chǎn)的利潤。在此背景下，降低生產(chǎn)成本，合理避稅成為房地產(chǎn)企業(yè)保證利潤的重要手段，而且，稅收制度的完善也為企業(yè)稅收籌劃提供了制度的保障，，如果房地產(chǎn)企業(yè)能夠積極主動地做好稅收籌劃研究，既能夠有效配合國家宏觀調(diào)控政策，促進房地產(chǎn)平穩(wěn)發(fā)展，又能夠降低稅收成本，提高企業(yè)經(jīng)濟效益，增強行業(yè)競爭力。 本文是以中建梅溪房地產(chǎn)開發(fā)有限公司為案例進行綜合稅種稅收籌劃的實驗研究，首先從理論的高度對稅收籌劃的涵義、特點、要求和基本思路進行了論述，然后結(jié)合稅收籌劃理論對中建梅溪房地產(chǎn)開發(fā)有限公司在前期準備階段、開發(fā)建設(shè)階段、銷售階段各環(huán)節(jié)存在影響稅收的關(guān)鍵點進行現(xiàn)狀分析，以求準確把握有關(guān)稅收政策，識別是否進行了稅收籌劃和稅收籌劃是否合理。在分析問題基礎(chǔ)上指出各環(huán)節(jié)具有稅收籌劃的籌劃切入點，結(jié)合籌劃理論方法，通過對現(xiàn)有數(shù)據(jù)進行靜態(tài)稅收測算，針對公司實際情況提出是否清算、清算對象、清算方式、銷售方式、銷售定價等新的稅收籌劃方案，通過稅收分析和稅收收益對比分析說明籌劃效果。
[Abstract]:The tax burden of real estate enterprises occupies a large proportion in the cost of real estate development, which involves business tax, land value-added tax, land use tax, urban construction tax and so on. Its tax cost accounts for about 48% of the total profit and the tax burden is heavy. In particular, in recent years, in order to control the excessive housing prices and curb the real estate bubble caused by overheated investment, the Chinese government has begun to concentrate its efforts on macro-control of the real estate industry to limit the room for house prices to rise. And continue to introduce tax regulations and tax rules, effective control of real estate profits. In this context, reducing production costs and reasonable tax avoidance have become an important means for real estate enterprises to ensure profits. Moreover, the perfection of tax system also provides a system guarantee for enterprise tax planning. If the real estate enterprise can take the initiative to do the research of tax planning, it can cooperate with the national macro-control policy effectively, promote the steady development of the real estate, reduce the tax cost, improve the economic benefit of the enterprise and enhance the competitiveness of the industry. This paper takes Zhongjian Meixi Real Estate Development Co., Ltd as a case to carry out the experimental study of comprehensive tax planning. Firstly, the meaning, characteristics, requirements and basic ideas of tax planning are discussed from the perspective of theory. Then combining with the tax planning theory, the paper analyzes the current situation of the key points that affect the tax revenue in the preparatory stage, the development stage and the sales stage of Zhongjian Meixi Real Estate Development Co., Ltd. in order to accurately grasp the relevant tax policies. Identify whether tax planning and tax planning are reasonable. Based on the analysis of the problems, this paper points out that every link has the starting point of tax planning, combining the planning theory and method, through the static tax calculation of the existing data, according to the actual situation of the company, puts forward whether the liquidation, the liquidation object, the liquidation way, New tax planning schemes, such as sales mode and sales pricing, are analyzed through tax analysis and comparative analysis of tax revenue to illustrate the effect of tax planning.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.4;F299.233.4

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本文編號：1991213