本文選題：稅收籌劃 + XT公司��； 參考：《遼寧工程技術大學》2014年碩士論文

【摘要】：調整經(jīng)營策略及財務方法進行納稅籌劃來降低開發(fā)成本,是大多數(shù)房地產(chǎn)開發(fā)企業(yè)面臨的現(xiàn)實問題。本文在系統(tǒng)研究稅收籌劃的一般原則與方法的基礎上,運用實證分析法對XT公司“領先國際”項目稅收籌劃個案進行了系統(tǒng)研究。首先,深入考察XT公司“領先國際”項目的基本情況與日常經(jīng)營模式,并在此基礎上進一步調查該項目的立項背景與項目實施具體過程,通過訪談方式對該公司“領先國際”項目的相應財務數(shù)據(jù)與項目規(guī)劃資料進行了詳盡的收集；然后,根據(jù)調研數(shù)據(jù)資料,運用稅收籌劃的一般原則與方法為該項目設計科學合理的稅收籌劃方案。并通過評價此例稅收籌劃方案的實際效果,發(fā)掘此次稅收籌劃的技巧與關鍵點；最后,歸納房地產(chǎn)開發(fā)企業(yè)進行稅收籌劃的核心與切入點、誤區(qū)以及風險規(guī)避等諸多重點問題。在實證研究中綜合運用了實地調查法與數(shù)據(jù)采集法,文中收集的關于XT公司“領先國際”項目的財務數(shù)據(jù)、項目規(guī)劃資料均為作者通過特殊渠道親自采集到的第一手數(shù)據(jù)資料。正是這種數(shù)據(jù)資料的機密性、真實性與完整性保證了本文個案分析的透徹性,并在此基礎上得以深刻概括整個房地產(chǎn)開發(fā)行業(yè)進行稅收籌劃過程的重中之重一籌劃切入點。
[Abstract]:It is a realistic problem for most real estate development enterprises to adjust the management strategy and financial method to reduce the development cost. Based on the systematic study of the general principles and methods of tax planning, this paper makes a systematic study on the tax planning case of "leading International" project in XT Company by using the empirical analysis method. First of all, the basic situation and daily operating mode of XT's "leading International" project are thoroughly investigated, and on this basis, the background of the project and the concrete process of the project implementation are further investigated. Through interviews, the corresponding financial data and project planning data of the company's "leading International" project were collected in detail; then, according to the survey data, The general principles and methods of tax planning are used to design a scientific and reasonable tax planning scheme for the project. And through the evaluation of the actual effect of the tax planning program, explore the skills and key points of the tax planning; finally, summed up the real estate development enterprise tax planning of the core and entry point, misunderstanding and risk aversion and many other key issues. In the empirical research, the field investigation method and data acquisition method are used synthetically. The financial data collected in this paper about XT's "leading international" project are all first-hand data collected by the author through special channels. It is the confidentiality, authenticity and completeness of this data guarantee the thorough analysis of this paper, and on this basis, it is possible to summarize the most important of the tax planning process of the whole real estate development industry.
【學位授予單位】：遼寧工程技術大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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本文編號：1870039