【摘要】：房地產(chǎn)行業(yè)是我國的支柱性行業(yè),體現(xiàn)了我國經(jīng)濟的發(fā)展水平。伴隨著房地產(chǎn)的快速發(fā)展,涉及房地產(chǎn)的相關(guān)稅收政策也在不斷變化,納稅支出在房地產(chǎn)開發(fā)公司的成本中所占的比例相當大,所以稅收政策對房地產(chǎn)開發(fā)企業(yè)的發(fā)展影響很大。因此做好稅收籌劃工作,對降低房地產(chǎn)開發(fā)公司的稅收成本,提高企業(yè)的經(jīng)濟效益具有重大的意義。 本文從理論和實務(wù)兩個方面對房地產(chǎn)開發(fā)企業(yè)稅收籌劃問題進行了探討,在介紹稅收籌劃概念、特點和程序的基礎(chǔ)上,通過分析寧夏宏遠房地產(chǎn)開發(fā)公司的案例,闡述房地產(chǎn)企業(yè)稅收籌劃的實際操作過程,以及通過對土地增值稅、所得稅、營業(yè)稅的稅收籌劃方案的比較,說明房地產(chǎn)開發(fā)企業(yè)如何通過稅收籌劃降低納稅成本,用詳細具體數(shù)字來闡明稅收籌劃對房地產(chǎn)開發(fā)企業(yè)是何等重要性,并對稅收籌劃過程中值得總結(jié)和推廣的經(jīng)驗,需要注意和研究的問題以及籌劃風險,進行針對性的分析。
[Abstract]:The real estate industry is the pillar industry of our country, which reflects the development level of our country's economy. With the rapid development of real estate, the tax policy related to real estate is constantly changing, and the tax expenditure accounts for a large proportion of the cost of the real estate development company. So the tax policy has a great impact on the development of real estate development enterprises. Therefore, it is of great significance to reduce the tax cost of the real estate development company and improve the economic benefit of the enterprise. This paper discusses the tax planning of real estate development enterprises from two aspects of theory and practice. On the basis of introducing the concept, characteristics and procedures of tax planning, this paper analyzes the case of Hongyuan Real Estate Development Company in Ningxia. This paper expounds the actual operation process of tax planning of real estate enterprises, and through the comparison of tax planning schemes of land value-added tax, income tax and business tax, explains how to reduce the tax cost by tax planning in real estate development enterprises. This paper clarifies the importance of tax planning to real estate development enterprises with detailed and concrete figures, and analyzes the problems and risks in tax planning that are worth summing up and popularizing, as well as the problems that need to be paid attention to and studied, as well as the risks of planning.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.4;F299.233.4

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本文編號：2369033