本文選題：商業(yè)地產(chǎn) + 房地產(chǎn)　； 參考：《上海交通大學(xué)》2013年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)持續(xù)的高增長(zhǎng)和城市化進(jìn)程的加快，近幾年來(lái)以商業(yè)中心、城市綜合體等為代表的商業(yè)地產(chǎn)呈現(xiàn)爆發(fā)式增長(zhǎng)。作為一個(gè)迅速崛起的房地產(chǎn)與商業(yè)相結(jié)合的業(yè)態(tài)，商業(yè)地產(chǎn)投資屢創(chuàng)新高。但對(duì)眾多商業(yè)地產(chǎn)項(xiàng)目而言，稅收成本有的甚至已經(jīng)超越土地成本或開(kāi)發(fā)成本，成為商業(yè)地產(chǎn)類公司第一大成本。因此稅收籌劃對(duì)于商業(yè)地產(chǎn)公司而言顯得尤為關(guān)鍵，對(duì)降低企業(yè)綜合稅負(fù)，形成企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)方面具有舉足輕重的作用。本文主要結(jié)合商業(yè)地產(chǎn)具體行業(yè)特點(diǎn)，對(duì)商業(yè)地產(chǎn)類公司涉及到的主要稅種進(jìn)行歸納和分析，構(gòu)建了商業(yè)地產(chǎn)整體稅收籌劃框架，提出了具體的各主要環(huán)節(jié)稅收籌劃要點(diǎn)，解決了商業(yè)地產(chǎn)類公司稅收籌劃的基本思路和主要方法，，最后通過(guò)具體企業(yè)案例加以驗(yàn)證，形成綜合節(jié)稅效益，提升了企業(yè)的經(jīng)濟(jì)效益。本文的創(chuàng)新之處在于對(duì)房地產(chǎn)行業(yè)稅收籌劃進(jìn)行了細(xì)分研究，針對(duì)商 業(yè)地產(chǎn)兼具地產(chǎn)、商業(yè)、投資三重特性的行業(yè)特點(diǎn)和經(jīng)營(yíng)模式，提出了商業(yè)地產(chǎn)一整套稅收籌劃的框架和思路，并建立了商業(yè)地產(chǎn)稅收籌劃動(dòng)態(tài)分析模型，從而指導(dǎo)商業(yè)地產(chǎn)類公司在實(shí)際應(yīng)用中如何進(jìn)行稅務(wù)籌劃分析，并以此來(lái)提升企業(yè)的核心競(jìng)爭(zhēng)力。
[Abstract]:With the sustained high economic growth and the acceleration of urbanization in China, commercial real estate, represented by commercial centers and urban complexes, has shown explosive growth in recent years. As a rapidly rising real estate and commercial combination of business, commercial real estate investment has repeatedly reached new highs. However, for many commercial real estate projects, the tax cost has even exceeded the cost of land or development, and has become the first cost of commercial real estate companies. Therefore, tax planning is particularly critical for commercial real estate companies, and plays an important role in reducing the comprehensive tax burden of enterprises and forming the competitive advantage of enterprises. Based on the characteristics of commercial real estate industry, this paper sums up and analyzes the main types of taxes involved in commercial real estate companies, constructs the overall tax planning framework of commercial real estate, and puts forward the main points of tax collection planning. This paper solves the basic ideas and main methods of tax planning of commercial real estate companies, and finally verifies them through concrete enterprise cases to form comprehensive tax saving benefits and enhance the economic benefits of enterprises. The innovation of this paper is that the tax planning of the real estate industry has been subdivided, aiming at the merchants. This paper puts forward a whole set of framework and thinking of tax planning of commercial real estate, and establishes a dynamic analysis model of tax planning of commercial real estate, which is characterized by the triple characteristics of real estate, commerce and investment. Thus guide commercial real estate companies in the practical application of tax planning and analysis, and to enhance the core competitiveness of enterprises.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F721;F299.23

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本文編號(hào)：1789702