本文選題：房地產(chǎn)開發(fā)企業(yè) + 稅務管理��； 參考：《江西財經(jīng)大學》2017年碩士論文

【摘要】：2015年12月18日,中央經(jīng)濟工作會議在北京召開,此次會議全面分析了目前的國內(nèi)經(jīng)濟發(fā)展狀況及國際發(fā)展環(huán)境,為新一年的經(jīng)濟工作作了整體詳細的部署。習近平總書記在會上提出了2016年經(jīng)濟工作的五大任務,即積極穩(wěn)妥化解產(chǎn)能過剩、幫助企業(yè)降低成本、化解房地產(chǎn)庫存、擴大有效供給及防范化解金融風險。就房地產(chǎn)行業(yè)自身來看,在房地產(chǎn)行業(yè)的不斷調(diào)整與發(fā)展中,房地產(chǎn)企業(yè)的利潤空間越來越小,隨之帶來的競爭也越來越激烈。這種日益困難的發(fā)展問題突出體現(xiàn)在眾多中小房地產(chǎn)企業(yè)中,其經(jīng)營市場重點分布于我國三四線城市,激烈的市場競爭導致多數(shù)企業(yè)或主動轉(zhuǎn)型、或采用多元化經(jīng)營的模式;相對于中小企業(yè)來說,大型房地產(chǎn)企業(yè)或受整體市場環(huán)境的不景氣而導致其風險更高。目前我國加大了對其進行宏觀調(diào)控力度,政府部門也出臺與之相關的了一系列政策、法規(guī)及規(guī)定。在去庫存的壓力下,“供給側(cè)”改革背景下的房地產(chǎn)行業(yè)的發(fā)展是否趨于良好已引起越來越多人的重視與關注�；诖�,文章的第一部分主要分析了目前房地產(chǎn)行業(yè)的背景情況,說明本文研究的意義,其次對國內(nèi)外有關房地產(chǎn)行業(yè)稅務管理的已有研究進行綜述,這些研究成果為本文的研究提供了借鑒,并對文章所用研究方法進行了說明。第二部分總結(jié)了現(xiàn)有的關于稅務管理的相關理論,主要包括稅務管理的概念和內(nèi)容,重點對稅收籌劃的定義及概念、內(nèi)容及方法原理進行了說明和總結(jié),并且對稅收風險及房地產(chǎn)行業(yè)進行稅收籌劃工作的可行性及必要性做了詳細的說明。第三部分介紹了LY公司稅務管理現(xiàn)狀,重點介紹了其管理現(xiàn)狀和納稅基本狀況,從納稅及稅務風險控制兩個方面分析了其涉稅方面存在的基本問題。第四部分為文章的核心部分,此部分根據(jù)LY公司的基本情況,給出了公司的稅收籌劃基本方案及稅務風險控制措施。在稅收籌劃研究方面,分別從前期開發(fā)、中間建設及銷售交易等三個階段進行展開;在稅務風險控制方面,本文從風險管理流程、稅收籌劃方案等方面提出了相關建議。第五部分為全文的總結(jié)及結(jié)論。立足于LY房地產(chǎn)開發(fā)公司的案例,從內(nèi)部控制和外部環(huán)境兩個方面給出房地產(chǎn)行業(yè)稅務管理的建議。
[Abstract]:On December 18, 2015, the Central Economic work Conference was held in Beijing. The conference comprehensively analyzed the current domestic economic development situation and the international development environment, and made a comprehensive and detailed plan for the economic work in the new year. At the meeting, General Secretary Xi Jinping put forward five major tasks of economic work in 2016, namely, actively and steadily resolving overcapacity, helping enterprises reduce costs, defusing real estate inventory, expanding effective supply and preventing and defusing financial risks. As far as the real estate industry itself is concerned, with the constant adjustment and development of the real estate industry, the profit space of the real estate enterprises is becoming smaller and smaller, and the competition is becoming more and more fierce. This increasingly difficult development problem is highlighted in many small and medium-sized real estate enterprises, whose market focus is distributed in the third and fourth tier cities of our country. The fierce market competition leads to the active transformation of most enterprises or the adoption of diversified management mode. Compared to small and medium-sized enterprises, large real estate companies may be affected by the overall market environment and lead to higher risk. At present, China has increased its macro-control efforts, government departments have also issued a series of related policies, laws and regulations. Under the pressure of destocking, the development of real estate industry under the background of supply-side reform has attracted more and more attention. Based on this, the first part of the article mainly analyzes the background of the current real estate industry, explains the significance of this study, followed by a review of domestic and foreign research on the tax management of the real estate industry. These research results provide a reference for this study and explain the research methods used in this paper. The second part summarizes the existing related theories on tax administration, mainly including the concept and content of tax administration, focusing on the definition and concept of tax planning, the content and the principle of methods. The feasibility and necessity of tax risk and tax planning in real estate industry are explained in detail. The third part introduces the present situation of the tax administration of LY Company, focuses on its management status and basic tax status, and analyzes the basic problems in the aspect of tax payment and tax risk control. The fourth part is the core part of the article, this part according to the basic situation of LY company, gives the basic plan of tax planning and tax risk control measures of the company. In the aspect of tax planning research, it is carried out from three stages of early development, intermediate construction and sales transaction. In tax risk control, this paper puts forward some relevant suggestions from risk management process and tax planning scheme. The fifth part is the summary and conclusion of the full text. Based on the case of LY Real Estate Development Company, this paper gives some suggestions on tax administration of real estate industry from two aspects: internal control and external environment.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42

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