【摘要】：近年來，我國對房地產(chǎn)企業(yè)的宏觀調控力度越來越大，全球整個經(jīng)濟環(huán)境越來越復雜多變，導致房地產(chǎn)企業(yè)的生產(chǎn)經(jīng)營受到了嚴重的影響，進而限制了企業(yè)自身發(fā)展。目前學術界和房產(chǎn)業(yè)界最關注的話題是如何增強房地產(chǎn)公司自身的抗市場風險與創(chuàng)利能力。因此，如何使房地產(chǎn)企業(yè)減輕稅負與減少經(jīng)營成本，從而增強市場競爭力就成為一個重要的現(xiàn)實問題。而促進房地產(chǎn)企業(yè)發(fā)展的手段有多種，其中對房地產(chǎn)企業(yè)進行稅收籌劃是重要的手段。 隨著國內(nèi)大型房地產(chǎn)企業(yè)的日益擴張，企業(yè)迅速發(fā)展狀態(tài)已經(jīng)向全國二三線城市蔓延，我國二三線城市本土中小型房地產(chǎn)企業(yè)的發(fā)展受到了嚴重威脅，因此這類企業(yè)必須要進行稅收籌劃。 本文采用案例分析為主，理論研究為輔，運用比較分析等方法，著眼房地產(chǎn)公司每個生產(chǎn)經(jīng)營環(huán)節(jié)的特征進行稅收籌劃研究。因此，本文專門研究了正處于二三線城市的中山市本土的睿龍房地產(chǎn)開發(fā)有限公司稅收籌劃活動，，解剖分析該公司到目前為止還沒有進行稅收籌劃的原因，并通過相關理論認為該公司是有可能并且有必要進行稅收籌劃的。在這基礎上，本文針對該公司的開發(fā)建設、交易環(huán)節(jié)和保有環(huán)節(jié)等各個具體的生產(chǎn)活動，設計出一套稅收籌劃方案，并提出稅收籌劃風險的防范對策，為中小型房地產(chǎn)公司具體實務提供了有效的稅收籌劃建議。
[Abstract]:In recent years, our country has more and more macro-control to the real estate enterprises, the global economic environment is more and more complex and changeable, which leads to the serious influence of the production and management of real estate enterprises, and thus limits the development of the enterprises. At present, the most important topic in the academia and the real estate industry is how to enhance the resistance of the Real Estate Company itself. Therefore, how to reduce the tax burden and reduce the operating cost and enhance the competitive power of the real estate enterprises has become an important practical problem. There are many ways to promote the development of real estate enterprises, among which the tax planning of real estate enterprises is an important means.
With the expansion of large real estate enterprises in China, the rapid development of enterprises has spread to the two or three line cities throughout the country. The development of the local and small real estate enterprises in the two or three line cities of our country is seriously threatened. Therefore, this kind of enterprises must carry out tax planning.
This article adopts the case analysis mainly, the theoretical research is supplemented, the comparative analysis and other methods are used to study the tax planning of each production and operation link of the Real Estate Company. Therefore, this paper specializes in the study of the tax planning activities of the local Rui Long Real Estate Development Co., Ltd. in Zhongshan, which is in the two or three line city. So far, the company has not yet carried out the tax planning reasons, and through the relevant theory that the company is possible and necessary to carry out tax planning. On this basis, this paper designed a set of tax planning scheme, and proposed a set of tax planning programs for the company's development and construction, trading links and protection links and other specific production activities. The precautionary measures for tax planning risks provide effective tax planning proposals for small and medium-sized Real Estate Company.
【學位授予單位】：廣東商學院
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F299.233.4

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