【摘要】：房地產(chǎn)行業(yè)投資規(guī)模大、開發(fā)周期長、涉及的稅種多、稅額大等特點,因此房地產(chǎn)開發(fā)企業(yè)納稅籌劃要統(tǒng)籌兼顧,必須從戰(zhàn)略和全局的視角進行納稅籌劃,才能實現(xiàn)企業(yè)價值最大化。 本文通過對CH房地產(chǎn)開發(fā)公司進行個案研究,對納稅籌劃的方法進行剖析,以企業(yè)財務管理的利益最大化為目標,把CH房地產(chǎn)開發(fā)公司的納稅籌劃和經(jīng)營活動緊密結合起來,以該企業(yè)涉及的主要稅種為線條,分別就營業(yè)稅、土地增值稅、企業(yè)所得稅、契稅、房產(chǎn)稅、城鎮(zhèn)土地使用稅進行了涉稅籌劃,其中運用了變更項目的開發(fā)模式、控制增值率、裝修和物業(yè)提前介入等籌劃方法,提出了較為可行的納稅籌劃方案,通過對CH房地產(chǎn)開發(fā)公司納稅籌劃前后的稅收負擔和企業(yè)價值進行了對比分析,發(fā)現(xiàn)進行納稅籌劃后公司稅收支出有較大程度降低,對提升企業(yè)價值有所貢獻。
[Abstract]:The real estate industry investment scale is large, the development period is long, involves many kinds of taxes, the tax amount and so on characteristic, therefore the real estate development enterprise tax planning must carry on the tax planning from the strategic and the overall angle of view, Can realize the enterprise value maximization. Based on the case study of CH Real Estate Development Company and the analysis of the method of tax planning, this paper aims at maximizing the benefit of enterprise financial management, and closely combines the tax planning and management activities of CH Real Estate Development Company. Taking the main types of taxes involved in the enterprise as the lines, the tax planning of business tax, land value-added tax, enterprise income tax, deed tax, real estate tax and urban land use tax is carried out respectively, in which the development mode of the modified project is used to control the value added rate. This paper puts forward some feasible tax planning methods, such as decoration and property intervention in advance, and makes a comparative analysis of the tax burden and enterprise value of CH real estate development company before and after tax planning. It is found that after tax planning, the company's tax expenditure is reduced to a greater extent, which contributes to the promotion of enterprise value.
【學位授予單位】：內(nèi)蒙古大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.233.42;F812.42

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本文編號：2365645