本文關(guān)鍵詞： 房地產(chǎn)企業(yè) 土地增值稅 稅務(wù)籌劃　出處：《天津商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：稅務(wù)籌劃,是指在納稅行為發(fā)生之前,在不違反法律、法規(guī)的經(jīng)營活動(dòng)或投資行為等涉稅事項(xiàng)做出事先安排,以達(dá)到少繳稅或遞延納稅目標(biāo)的一系列謀劃活動(dòng)。房地產(chǎn)業(yè)是我國的支柱行業(yè)之一,在國民經(jīng)濟(jì)體系中有何非常重要的地位。本文首先通過對(duì)ZL公司龍崗項(xiàng)目的開發(fā)和銷售案例的描述從土地增值稅籌劃角度出發(fā),探討房地產(chǎn)企業(yè)如何利用稅收政策進(jìn)行稅務(wù)籌劃,并且.通過分析和對(duì)比,確定稅務(wù)籌劃的最佳方案,從而實(shí)現(xiàn)降低企業(yè)稅收負(fù)擔(dān),增加盈利的目的。最后,針對(duì)本案例籌劃過程中存在的具體問題,對(duì)各個(gè)稅務(wù)籌劃方案給出綜合的研判。全文分為四個(gè)部分： 第一章是緒論,首先講述了文章的選題背景和研究意義,然后說明了文章主要的研究方法、主要內(nèi)容,最后說明了文章的創(chuàng)新點(diǎn)和不足。 第二章講述了房地產(chǎn)行業(yè)的發(fā)展和稅負(fù)現(xiàn)狀,指出房地產(chǎn)行業(yè)近些年來回歸了理性,發(fā)展不再迅速,但是土地增值稅卻一直上漲,同時(shí)指出企業(yè)進(jìn)行土地增值稅籌劃的必要性。從理論上介紹了房產(chǎn)公司土地增值稅務(wù)籌劃的主要手段：利用公司的組織形式籌劃,利用合理定價(jià)籌劃、利用合理扣除項(xiàng)籌劃和利用核定征收法籌劃。 第三章是針對(duì)ZL公司深圳龍崗項(xiàng)目的土地增值稅進(jìn)行稅務(wù)籌劃解析。文章首先介紹了案例的詳情,并計(jì)算了稅務(wù)籌劃前的企業(yè)利潤(rùn)測(cè)算數(shù)據(jù)。隨后運(yùn)用變更企業(yè)組織形式,合理對(duì)項(xiàng)目進(jìn)行分類核算,利用公共配套設(shè)施增加開發(fā)成本方法,對(duì)企業(yè)的土地增值稅進(jìn)行了納稅籌劃。最后對(duì)籌劃方案進(jìn)行選擇并說明選擇的依據(jù)。 第四章是在理論上對(duì)ZL公司的土地增值稅籌劃方案選擇后,將理論和實(shí)踐聯(lián)合起來綜合評(píng)判稅務(wù)籌劃方案,以此向企業(yè)提出籌劃建議。最后通過對(duì)ZL公司土地增值稅籌劃方案的分析,得出給房地產(chǎn)行業(yè)稅務(wù)籌劃帶來的啟示。
[Abstract]:Tax planning refers to making prior arrangements for tax-related matters, such as business activities or investment acts that do not violate the laws and regulations, before the occurrence of tax paying acts, A series of planning activities to achieve the goal of paying less or deferred taxes. The real estate industry is one of the pillar industries in our country. What is the very important position in the national economic system. Firstly, this paper describes the development and sales cases of the Longgang project of ZL Company from the perspective of land value-added tax planning. This paper discusses how real estate enterprises use tax policies to carry out tax planning, and, through analysis and comparison, determines the best scheme of tax planning, so as to achieve the purpose of reducing the tax burden of enterprises and increasing profits. In view of the concrete problems existing in this case planning process, this paper gives a comprehensive study and judgment of each tax planning scheme. The full text is divided into four parts:. The first chapter is the introduction, which first describes the background and significance of the research, then explains the main research methods, main contents, and finally explains the innovation and shortcomings of the article. The second chapter describes the development of the real estate industry and the current situation of tax burden, pointing out that the real estate industry has returned to rationality in recent years, the development is no longer rapid, but the land value-added tax has been rising. At the same time, the paper points out the necessity for enterprises to plan land value-added tax, and theoretically introduces the main means of land value-added tax planning of real estate companies, that is, using the organization form of the company to plan, and making use of the reasonable pricing planning. Use reasonable deduction item planning and use approved collection method planning. The third chapter is to analyze the tax planning of the land value-added tax in Shenzhen Longgang project of ZL company. Firstly, the article introduces the details of the case, and calculates the data of the enterprise profit before tax planning. This paper reasonably classifies and calculates the items, uses the method of increasing the development cost of the public supporting facilities, and makes tax planning for the land value-added tax of the enterprise. Finally, the planning scheme is selected and the basis of the selection is explained. Chapter 4th is the theory of ZL company after the choice of land value-added tax planning plan, the theory and practice will be combined to comprehensively judge the tax planning plan, Finally, through the analysis of ZL company's land value-added tax planning scheme, the enlightenment to the tax planning of the real estate industry is obtained.
【學(xué)位授予單位】：天津商業(yè)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;F812.42

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本文編號(hào)：1508388