發(fā)布時(shí)間：2018-02-25 04:32

  本文關(guān)鍵詞： 房地產(chǎn)業(yè) 納稅籌劃 稅收負(fù)擔(dān)　出處：《黑龍江大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制的完善，各行各業(yè)的競(jìng)爭(zhēng)日益激烈。房地產(chǎn)業(yè)通過(guò)納稅籌劃的手段來(lái)達(dá)到企業(yè)稅收負(fù)擔(dān)最小化，，從而降低成本打造企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)，是目前房地產(chǎn)企業(yè)增強(qiáng)競(jìng)爭(zhēng)力的最有效的方法之一。 本文以鼎業(yè)房地產(chǎn)開(kāi)發(fā)有限公司為例，首先介紹了相關(guān)理論基礎(chǔ)及稅收有關(guān)規(guī)定，其次對(duì)鼎業(yè)房地產(chǎn)開(kāi)發(fā)有限公司的財(cái)務(wù)狀況及各稅種的納稅情況做簡(jiǎn)要介紹，再次對(duì)該公司的財(cái)務(wù)狀況、納稅狀況進(jìn)行分析，說(shuō)明該公司在納稅方面存在問(wèn)題需要進(jìn)行納稅籌劃，最后對(duì)該公司做出可行的納稅籌劃。證明在當(dāng)前激烈競(jìng)爭(zhēng)的房地產(chǎn)行業(yè)里，偷漏稅已經(jīng)不能給企業(yè)帶來(lái)更高的經(jīng)濟(jì)效益，房地產(chǎn)企業(yè)需要進(jìn)行納稅籌劃。
[Abstract]:With the perfection of the market economy system in our country, the competition in various industries is becoming more and more fierce. The real estate industry achieves the minimum tax burden by means of tax planning, thus reducing the cost to create the competitive advantage of the enterprise. It is one of the most effective ways for real estate enterprises to enhance their competitiveness. Taking Dingye Real Estate Development Co., Ltd as an example, this paper firstly introduces the relevant theoretical basis and relevant tax regulations, and then briefly introduces the financial situation and the tax payment of various tax categories of Dingye Real Estate Development Co., Ltd. After analyzing the financial situation and tax status of the company again, it shows that the company has problems in paying taxes and needs tax planning. Finally, it makes a feasible tax planning for the company. It proves that in the current fierce competition in the real estate industry, Tax evasion can not bring higher economic benefits to enterprises, real estate enterprises need to tax planning.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.4;F299.233.41

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