本文選題：稅收籌劃 + 房地產開發(fā)企業(yè)　； 參考：《蘭州大學》2013年碩士論文

【摘要】：房地產業(yè)屬于國民經濟中的重要產業(yè),隨著房地產業(yè)的不斷發(fā)展,國家近幾年對房地產業(yè)的宏觀調控力度也逐漸加大,各種“限購令”的出臺、房產稅試點范圍的擴大、“國五條”等使房地產企業(yè)受到嚴重影響。在市場激烈的競爭環(huán)境中,房地產企業(yè)要想增強自身的競爭實力,實現(xiàn)企業(yè)的長遠發(fā)展,就需要進行合理的稅收籌劃。同時,對政府來說,房地產企業(yè)自身加強稅收籌劃也有利于其提升納稅意識,減少偷漏稅的發(fā)生,促進稅收體系的完善,實現(xiàn)國家宏觀調控的目的。 本文首先從理論層面對稅收籌劃的定義、原則、方法以及理論依據等進行了詳細的闡述。在此基礎上,以隆基泰和有限公司為研究對象,針對其房地產業(yè)務的特點、各開發(fā)流程的涉稅情況進行簡要分析,并對基泰和公司的稅收籌劃現(xiàn)狀進行剖析。論文最關鍵的第四部分從決策、建設、銷售和保有四個環(huán)節(jié)對隆基泰和有限公司的房地產開發(fā)業(yè)務進行詳細的稅收籌劃方案設計,最后提出公司在稅收籌劃過程中應注意的幾個問題以及對稅收籌劃產生的預期效益進行分析,得出本文的結論。 本論文創(chuàng)新點在于：以實際的房地產開發(fā)企業(yè)為研究對象,針對其設立、決策、建設、銷售、持有等各個開發(fā)流程進行具體環(huán)節(jié)的稅收籌劃,并采用比較分析的方法,對不同的稅收籌劃方法以及籌劃前后產生的稅負差別進行對比,鮮明的表現(xiàn)出房地產開發(fā)企業(yè)進行稅收籌劃的必要性和籌劃方案的可行性。
[Abstract]:The real estate industry is an important industry in the national economy. With the continuous development of the real estate industry, the macro-control of the real estate industry has gradually increased in recent years. "National five," and so on real estate enterprises are seriously affected. In the fierce market competition environment, real estate enterprises need reasonable tax planning if they want to enhance their own competitive strength and realize their long-term development. At the same time, for the government, strengthening tax planning of real estate enterprises themselves is also conducive to enhance their tax awareness, reduce the occurrence of tax evasion, promote the improvement of the tax system, and achieve the goal of national macro-control. Firstly, the definition, principle, method and theoretical basis of tax planning are expounded in detail. On this basis, taking Longji Taihe Co., Ltd as the research object, according to the characteristics of its real estate business, the tax-related situation of each development process is briefly analyzed, and the present situation of tax planning of Qitaihe Company is analyzed. In the fourth part of this paper, the detailed tax planning scheme of real estate development of Longji Taihe Co., Ltd is designed from four aspects: decision making, construction, sales and maintenance. Finally, the paper puts forward some problems that should be paid attention to in the process of tax planning, and analyzes the expected benefits of tax planning, and draws the conclusion of this paper. The innovation of this paper lies in: take the actual real estate development enterprise as the research object, aiming at its establishment, decision-making, construction, sale, holding and other development processes to carry on the specific link tax planning, and adopt the method of comparative analysis. By contrasting different methods of tax planning and the difference of tax burden before and after planning, the necessity and feasibility of tax planning for real estate development enterprises are clearly demonstrated.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.4;F299.23

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本文編號：2098765