供给侧改革下B房地产企业纳税筹划研究

发布时间：2018-01-21 14:29

本文关键词： 纳税筹划供给侧改革房地产业　出处：《广东工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前我国正处于经济增长放缓的“新常态”发展阶段,“供需错位”的矛盾阻碍了我国经济的健康发展,因此各产业需要进行供给侧的结构性的改革。主要通过“去产能”、“去库存”、“去杠杆”、“降成本”和“补短板”这五大手段,完成产业的转型升级,实现企业的持续健康发展。我国经济中的支柱产业房地产业也是改革的重点之一。房地产行业近年来的市场环境复杂多变,行业的下行压力不断加大,商品房高库存等问题都令房地产企业十分头疼。面对不断增加的外部压力,房地产公司必须持续提高自身实力,发掘企业的盈利空间,并且寻找自身的转型升级之路,只有这样才能使房地产实现强劲有力的可持续发展。纳税筹划作为一种合法节约税负的手段,能够控制企业的税负成本,从而为企业增加更多的利润空间,降低企业多缴、漏缴税款等税务风险,有效促进企业财务体系的规范化等。纳税筹划能够降低房地产企业的税负成本,与供给侧改革中的“降成本”相契合。通过研究房地产企业的纳税特点,找出适合房地产企业现阶段使用的纳税筹划方法,可以为企业节约税负支出、控制企业的税收成本,提升企业的利润空间,进一步增加企业的发展能力。本文是以供给侧结构性改革下的房地产企业寻找有效的纳税筹划方法为目标,分析了新税制下房地产行业缴纳税款的变化,从房地产行业的业务流程出发,划分了前期准备、开发建设、交易销售和保有经营四个阶段进行研究,围绕着这四个阶段,具体分析房地产企业在每个阶段中的纳税特点,并针对这些特点寻找合适的纳税筹划方法和方案。本文将以B房地产公司的某个典型开发项目为例,计算B公司纳税筹划前的缴税情况。之后将根据项目的实际和“营改增”的要求,详细分析项目在前期准备、开发建设、交易销售和保有经营阶段的纳税特点以及筹划方法,提出两种有差异的纳税筹划方案并分别计算纳税情况,最后对比不同方案下企业的纳税情况和盈利情况,找出符合实际、适合企业发展并能使其实现利益最大化的纳税筹划方案。在案例之后,作者总结了在纳税筹划研究过程中受到的启示,并对房地产企业的纳税筹划提出了一些参考建议,在本文的最后便是对全文研究成果的总结。
[Abstract]:At present, China is in the "new normal" stage of economic growth slowdown, the contradiction of "supply and demand mismatch" hinders the healthy development of our economy. Therefore, various industries need to carry out supply-side structural reforms, mainly through "deproductivity", "destocking", "deleveraging", "cost reduction" and "mending board" to complete the transformation and upgrading of the industry. To realize the sustainable and healthy development of enterprises, the real estate industry, the pillar industry of our economy, is also one of the key points of reform. The market environment of real estate industry in recent years is complex and changeable, and the downward pressure of the industry is increasing. Facing the increasing external pressure, real estate companies must continuously improve their own strength and explore the profit space of the real estate enterprises. Only in this way can real estate achieve strong and sustainable development. Tax planning as a legal means to save tax burden can control the tax burden of enterprises. In order to increase the profit space for enterprises, reduce the tax risk, such as overpayment, tax omission, and effectively promote the standardization of enterprise financial system, tax planning can reduce the tax burden cost of real estate enterprises. In line with the "cost reduction" in the supply-side reform, through the study of the tax characteristics of real estate enterprises, find out the tax planning method suitable for the real estate enterprises at the present stage, can save the tax expenditure for the enterprises. This paper aims at finding effective tax planning methods for real estate enterprises under supply-side structural reform in order to control the tax cost, improve the profit space and further increase the development ability of enterprises. This paper analyzes the changes of the tax payment in the real estate industry under the new tax system, and from the view of the business process of the real estate industry, divides the four stages of preparation, development and construction, transaction sales and maintenance management to carry on the research. Around these four stages, the paper analyzes the tax characteristics of real estate enterprises in each stage. According to these characteristics, we will find a suitable tax planning method and scheme. This paper will take a typical development project of B real estate company as an example. After calculating the tax payment situation before tax planning of Company B. after that, we will analyze the project preparation, development and construction in detail according to the actual situation of the project and the requirements of "camp change and increase". The tax characteristics and planning methods of transaction sales and retention management stage. Two different tax planning schemes are put forward and the tax situation is calculated separately. Finally, the tax situation and profit situation of enterprises under different schemes are compared. Find out the tax planning scheme which is suitable for the development of enterprises and make it realize the maximum benefit. After the case the author summarizes the enlightenment in the tax planning research process. Some suggestions on tax planning of real estate enterprises are put forward. At the end of this paper, the research results of this paper are summarized.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

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