本文關(guān)鍵詞： 納稅籌劃 房地產(chǎn)企業(yè) 納稅收益　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國家房價政策的步步緊逼，作為典型資金密集型的房地產(chǎn)行業(yè)，利潤正遭受嚴(yán)重擠壓。一系列的宏觀調(diào)控政策迫使房地產(chǎn)企業(yè)在合法合規(guī)的基礎(chǔ)上必須通過納稅籌劃的手段達(dá)到企業(yè)稅收負(fù)擔(dān)最小化，從而減輕資金壓力，降低成本，增加經(jīng)濟(jì)效益，打造企業(yè)的競爭優(yōu)勢，為公司的發(fā)展打下基礎(chǔ)。在此背景下，探尋稅收政策背后是否存在企業(yè)能夠加以利用的納稅籌劃空間，對納稅籌劃的關(guān)鍵環(huán)節(jié)進(jìn)行準(zhǔn)確定位，以及如何利用稅收優(yōu)惠政策進(jìn)行具體的籌劃操作就顯得尤為重要。 房地產(chǎn)開發(fā)企業(yè)在稅收方面顯著特點是，要繳納的土地增值稅和營業(yè)稅金額均較大。因此，，當(dāng)前對房地產(chǎn)企業(yè)納稅籌劃的研究具有重大的現(xiàn)實意義。另外，營業(yè)稅改增值稅政策預(yù)計也即將全面鋪開。本文立足于國家稅收政策的內(nèi)容，通過多視角挖掘宏觀調(diào)控政策下房地產(chǎn)行業(yè)納稅籌劃的空間及風(fēng)險點。在此基礎(chǔ)上建立具體項目背景下的籌劃方案，尤其是運用了相關(guān)理論，根據(jù)不同的建房模式、銷售模式來進(jìn)行納稅籌劃。本文旨在為房地產(chǎn)企業(yè)提供有效、具有實踐意義的納稅籌劃思路。 論文在系統(tǒng)的闡述了納稅籌劃的相關(guān)理論的基礎(chǔ)上，針對長沙市凱諾置業(yè)有限公司的鴻威項目的基本情況進(jìn)行的介紹，著重介紹了鴻威項目涉及的稅種分析，并指出了鴻威項目在納稅籌劃方面存在的困難。隨后，針對凱諾置業(yè)有限公司旗下房地產(chǎn)開發(fā)項目——鴻威項目存在的問題進(jìn)行納稅籌劃。論文的籌劃主要體現(xiàn)在對鴻威建設(shè)項目，采用不同的項目合作方式和銷售方式，并通過實際的驗算得出適合該項目的方式。最后，論文提出了長沙市凱諾置業(yè)有限公司鴻威項目的納稅籌劃方案的實施保障，主要是從樹立正確的納稅籌劃意識、明確納稅籌劃的前提、設(shè)置專業(yè)的稅務(wù)籌劃機(jī)構(gòu)、細(xì)化其他部門的協(xié)調(diào)工作、建立有效的反饋機(jī)制和激勵機(jī)制和加強(qiáng)與稅務(wù)行政執(zhí)法機(jī)關(guān)的溝通交流這六個方面來確保凱諾置業(yè)有限公司鴻威項目的稅務(wù)籌劃方案的有效實施。
[Abstract]:As a typical capital-intensive real estate industry, the national house price policy is pressing step by step. Profit is being severely squeezed. A series of macro-control policies have forced real estate companies to minimize the tax burden through tax planning on the basis of legal compliance, thus reducing the financial pressure. Reduce the cost, increase economic benefits, build the competitive advantage of the enterprise, lay the foundation for the development of the company. Under this background, explore whether there is tax planning space that the enterprise can use behind the tax policy. It is very important to accurately locate the key links of tax planning and how to make use of preferential tax policies to carry out specific planning operations. The outstanding characteristics of real estate development enterprises in tax is that the amount of land value-added tax and business tax to be paid is large. Therefore, the current research on tax planning of real estate enterprises has great practical significance. Business tax reform of value-added tax policy is expected to be fully rolled out. This article is based on the content of the national tax policy. Through multiple perspectives to explore the real estate industry tax planning under the macro-control policy space and risk points. On this basis to establish a specific project under the background of the planning plan, especially the use of relevant theories. The purpose of this paper is to provide effective and practical tax planning for real estate enterprises. On the basis of the related theories of tax planning, this paper introduces the basic situation of Hongwei project in Keno Real Estate Co., Ltd in Changsha, focusing on the analysis of tax types involved in Hongwei Project. It also points out the difficulties in tax planning of Hongwei project. Aiming at the problems existing in the real estate development project of Keno Real Estate Co., Ltd.-Hongwei Project, the thesis is mainly reflected in the construction project of Hongwei. Use different project cooperation and sales methods, and through the actual calculation to find out the suitable way for the project. Finally. The paper puts forward the implementation of tax planning scheme of Hongwei project in Changsha Keno Real Estate Co., Ltd., which is mainly from setting up correct tax planning consciousness and clarifying the premise of tax planning. Set up professional tax planning agencies to refine the coordination work of other departments. To establish effective feedback mechanism and incentive mechanism and strengthen communication and exchange with tax administrative law enforcement agencies to ensure the effective implementation of the tax planning scheme of Honeywell Project of Keno Real Estate Co., Ltd.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F299.233.42

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