LN地产公司税收筹划研究

发布时间：2018-04-16 07:16

本文选题：房地产 + 税收筹划　；参考：《海南大学》2017年硕士论文

【摘要】：房地产属于资金密集型行业,地方各级政府对土地财政依赖程度较高,当前在一些热点城市房地产市场销售价格大幅增长,GDP涨幅也领跑全国,各地地方政府为抑制楼市过热,纷纷出台限购政策进行调控。但是我国房地产行业的税负水平一直居高不下且涉及税种繁多,税收政策也复杂多变,企业经营更具挑战性。如何在合法合理的前提下降低企业税负水平对企业经营至关重要,合理的运用税收筹划方法可以为企业节约数百万资金,极大提高公司净利润水平。随着市场经济的发展,税收筹划在现代企业管理中的重要性日益体现。对企业而言,税收筹划是在依法纳税的前提下保障自身合法权利、降低税收负担的重要手段,应当受到支持和鼓励。根据2016年初财政部、国家税务总局联合印发的《关于全面推开营业税改征增值税试点的通知》财税[2016)36号文件,房地产营改增在2016年5月1日开始全面推开,税收筹划也成为房地产企业在新形势下提高竞争力的有力工具,现代企业制度的建立给税收筹划带来了生存的土壤和发展的空间,对企业节约税收成本、增加税后利润意义重大。本文主要从LN公司的经营实际出发,研究房地产企业的税收筹划问题。通过对房地产开发、建设阶段及销售、清算阶段整个经营周期税务筹划方法进行研究,得出每一个阶段在理论上应当选择的税收筹划思路。同时,对税收筹划所产生的风险进行了理论分析,以期帮助企业减少风险损失。最后,提出了在实践中应当注意的问题,使税收筹划方案更具整体性和可行性。本文在分析过程采用定性与定量相结合的案例分析方法,为更科学的进行税收筹划工作提供了有价值的参考。
[Abstract]:Real estate is a capital-intensive industry, and local governments at all levels have a high degree of dependence on land finance. At present, in some hot cities, sales prices in real estate markets have increased substantially, and GDP growth has also led the country. In order to curb the overheating of the property market, local governments in various localities have also led the country.One after another, the introduction of restrictions on the purchase policy to control.However, the tax burden of the real estate industry in China has been high, involving a wide range of taxes, tax policy is also complex and changeable, and the management of enterprises is more challenging.How to reduce the enterprise tax burden under the legal and reasonable premise is very important to the enterprise management. The reasonable use of the tax planning method can save millions of funds for the enterprise and greatly improve the net profit level of the company.With the development of market economy, tax planning is becoming more and more important in modern enterprise management.For enterprises, tax planning is an important means to protect their legitimate rights and reduce the tax burden under the premise of paying taxes according to law, and should be supported and encouraged.According to document No. 36 of the Ministry of Finance and the State Administration of Taxation jointly issued by the Ministry of Finance and the State Administration of Taxation at the beginning of 2016 on the comprehensive introduction of the Business tax Reform and Value-added tax pilot [2016] 36, the real estate business reform and increase will be fully rolled out on May 1, 2016.Tax planning has also become a powerful tool for real estate enterprises to improve their competitiveness under the new situation. The establishment of modern enterprise system has brought the soil of survival and development space for tax planning and saved the tax revenue cost for enterprises.Increasing after-tax profits means a lot.This paper mainly studies the tax planning of real estate enterprises from the operating practice of LN Company.By studying the methods of tax planning in the whole operating cycle of real estate development, construction, sale and liquidation, the author draws the tax planning ideas that should be chosen in theory in each stage.At the same time, the risk caused by tax planning is theoretically analyzed in order to help enterprises reduce risk loss.Finally, the paper puts forward some problems that should be paid attention to in practice so as to make the tax planning scheme more holistic and feasible.In this paper, the qualitative and quantitative case analysis method is used in the analysis process, which provides a valuable reference for more scientific tax planning.
【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F299.233.4

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