發(fā)布時(shí)間：2018-05-10 16:31

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

【摘要】：調(diào)整經(jīng)營(yíng)策略及財(cái)務(wù)方法進(jìn)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(shí)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(chǔ)上,運(yùn)用實(shí)證分析法對(duì)XT公司“領(lǐng)先國際”項(xiàng)目稅收籌劃個(gè)案進(jìn)行了系統(tǒng)研究。首先,深入考察XT公司“領(lǐng)先國際”項(xiàng)目的基本情況與日常經(jīng)營(yíng)模式,并在此基礎(chǔ)上進(jìn)一步調(diào)查該項(xiàng)目的立項(xiàng)背景與項(xiàng)目實(shí)施具體過程,通過訪談方式對(duì)該公司“領(lǐng)先國際”項(xiàng)目的相應(yīng)財(cái)務(wù)數(shù)據(jù)與項(xiàng)目規(guī)劃資料進(jìn)行了詳盡的收集；然后,根據(jù)調(diào)研數(shù)據(jù)資料,運(yùn)用稅收籌劃的一般原則與方法為該項(xiàng)目設(shè)計(jì)科學(xué)合理的稅收籌劃方案。并通過評(píng)價(jià)此例稅收籌劃方案的實(shí)際效果,發(fā)掘此次稅收籌劃的技巧與關(guān)鍵點(diǎn)；最后,歸納房地產(chǎn)開發(fā)企業(yè)進(jìn)行稅收籌劃的核心與切入點(diǎn)、誤區(qū)以及風(fēng)險(xiǎn)規(guī)避等諸多重點(diǎn)問題。在實(shí)證研究中綜合運(yùn)用了實(shí)地調(diào)查法與數(shù)據(jù)采集法,文中收集的關(guān)于XT公司“領(lǐng)先國際”項(xiàng)目的財(cái)務(wù)數(shù)據(jù)、項(xiàng)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?jǐn)?shù)據(jù)資料。正是這種數(shù)據(jù)資料的機(jī)密性、真實(shí)性與完整性保證了本文個(gè)案分析的透徹性,并在此基礎(chǔ)上得以深刻概括整個(gè)房地產(chǎn)開發(fā)行業(yè)進(jìn)行稅收籌劃過程的重中之重一籌劃切入點(diǎn)。
[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(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

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本文編號(hào)：1870039