發(fā)布時(shí)間：2018-07-24 11:01

【摘要】：稅收籌劃在現(xiàn)代企業(yè)的管理中越發(fā)重要。對(duì)于企業(yè)來(lái)說(shuō)，完善的稅收籌劃方案一方面可以節(jié)約企業(yè)的稅收成本，，完善企業(yè)的財(cái)務(wù)核算體系，提高企業(yè)的競(jìng)爭(zhēng)力；另一方面，稅收籌劃是在遵守國(guó)家法律法規(guī)的前提下進(jìn)行的，是對(duì)國(guó)家產(chǎn)業(yè)政策的積極響應(yīng)，有利于促進(jìn)房地產(chǎn)行業(yè)的持續(xù)健康發(fā)展，對(duì)國(guó)民經(jīng)濟(jì)的健康發(fā)展具有重要意義。 作為國(guó)民經(jīng)濟(jì)支柱產(chǎn)業(yè)的房地產(chǎn)行業(yè)正面臨著新的嚴(yán)峻形勢(shì)，國(guó)家新的宏觀調(diào)控政策不斷出臺(tái)，使得房地產(chǎn)企業(yè)在土地取得、資金籌集、產(chǎn)品結(jié)構(gòu)、發(fā)展模式等各個(gè)方面面臨嚴(yán)峻的考驗(yàn)。面對(duì)更加激烈的同業(yè)競(jìng)爭(zhēng)，在內(nèi)部成本費(fèi)用壓縮空間很小的背景下，稅收籌劃成為房地產(chǎn)企業(yè)提高競(jìng)爭(zhēng)力的重要手段。同時(shí)，國(guó)家一系列的調(diào)控政策和稅收法律法規(guī)的出臺(tái)，也為房地產(chǎn)企業(yè)提供了稅收籌劃的空間。 本文在總結(jié)回顧前人研究成果的基礎(chǔ)上，系統(tǒng)論述了稅收籌劃的基本理論與方法；接著本文以房地產(chǎn)行業(yè)為具體研究對(duì)象，結(jié)合房地產(chǎn)行業(yè)的具體經(jīng)營(yíng)流程，全面分析了房地產(chǎn)行業(yè)各個(gè)生產(chǎn)經(jīng)營(yíng)階段的稅收籌劃方法,并指出了房地產(chǎn)企業(yè)各經(jīng)營(yíng)環(huán)節(jié)存在的稅收籌劃風(fēng)險(xiǎn)點(diǎn)及應(yīng)對(duì)措施；最后以X房地產(chǎn)企業(yè)為具體實(shí)例，將前文分析論述的稅收籌劃理論運(yùn)用于X房地產(chǎn)企業(yè)的具體經(jīng)營(yíng)活動(dòng)中，通過(guò)不同稅收籌劃的比較，揭示稅收籌劃對(duì)房地產(chǎn)企業(yè)的重要意義。
[Abstract]:Tax planning is becoming more and more important in the management of modern enterprises. For enterprises, a sound tax planning scheme can, on the one hand, save the tax cost of an enterprise, perfect the financial accounting system of an enterprise, and improve the competitiveness of an enterprise; on the other hand, Tax planning is carried out under the premise of complying with national laws and regulations. It is a positive response to the national industrial policy, which is conducive to promoting the sustainable and healthy development of the real estate industry and is of great significance to the healthy development of the national economy. The real estate industry, as the pillar industry of the national economy, is facing a new grim situation. The new macro-control policies of the state have been continuously promulgated, which has made real estate enterprises obtain land, raise funds, and produce structure. Development model and other aspects are facing a severe test. In the face of more fierce competition, tax planning has become an important means for real estate enterprises to improve their competitiveness. At the same time, a series of national regulation and control policies and the introduction of tax laws and regulations also provide tax planning space for real estate enterprises. On the basis of summarizing and reviewing the previous research results, this paper systematically discusses the basic theories and methods of tax planning, and then takes the real estate industry as the specific research object, combined with the real estate industry specific business process, This paper comprehensively analyzes the methods of tax planning in various stages of production and operation of real estate industry, and points out the risk points and countermeasures of tax planning in various management links of real estate enterprises. Finally, taking X real estate enterprise as a concrete example, This paper applies the theory of tax planning to X real estate enterprises, and reveals the significance of tax planning to real estate enterprises through the comparison of different tax planning.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【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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