关于A房地产有限公司土地增值税税收筹划的案例分析

发布时间：2017-12-26 22:15

本文关键词：关于A房地产有限公司土地增值税税收筹划的案例分析　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：众所周知,经济发展水平是衡量一个国家实力和国际地位最重要的参照,那么如何促进中国经济发展,提升我国综合国力和国家竞争力是我国永恒的话题。房地产是我国经济发展的中坚力量,它的发展状况在很大程度上反映着我国经济的发展状况,是经济发展状况的“信号灯”。当前,我国经济日新月异,房地产行业出现许多复杂的问题,为解决问题,我国多次进行税收政策调整,而土地增值税是房地产企业最重要的税种之一,作为直接影响房地产企业利润的一大成本,如何降低房地产企业土地增值税成为促进其发展的重要话题。本文立足房地产实务,通过向税务师事务所相关专家咨询,结合所学知识,对房地产企业土地增值税进行分析,并结合A房地产公司予以说明。首先,介绍了相关背景和基本理论,简要分析了近年来国家在房地产方面的相关政策,进而结合相关理论,为具体的税收筹划做铺垫。其次,论文归纳与整理了A房地产有限公司的基本情况,项目规模情况,从大到国家层面,小到企业自身情况论述起进行土地增值税税收筹划的可行性与必要性,并引用经济学效用的知识,图文结合予以说明。再次,案例分析。通过上述介绍,结合A房地产的具体情况,根据所学土地增值税知识,提出四种不同的税收筹划方法,即适度增加加计扣除法、利息扣除法、代收费用法和机构分设法。通过四种方法计算结果,比较选择税后利润最大的税收筹划方法。最后,案例总结。此部分是论文内容的总结与升华。根据所学税法知识,笔者本人在税务师事务所实习领悟,以及查阅相关文献书籍,总结企业进行土地增值税税收筹划时可能存在的风险,并根据存在的风险有针对性地提出应对建议。综上所述,论文目的在于通过对A房地产有限公司的土地增值税的筹划分析,使企业看到税收筹划的可操作性,并以此鼓励企业在关注筹划风险的同时积极进行税收筹划。
[Abstract]:As we all know, the level of economic development is the most important reference to measure a country's strength and international status. So how to promote China's economic development and enhance our comprehensive national strength and national competitiveness is our eternal topic. Real estate is the backbone of China's economic development. Its development reflects to a great extent the development of our economy and the "signal lamp" of the economic development. At present, China's economy change rapidly, many complicated problems in the real estate industry, in order to solve the problem, China's repeated tax policy adjustment, and land value-added tax is one of the most important tax of real estate enterprises, as a direct impact on the cost of real estate corporate profits, how to reduce the land appreciation tax of real estate enterprises become an important the topic of promoting its development. Based on the practice of real estate, this paper analyzes the land value added tax of real estate enterprises by consulting with relevant experts from tax division firms and combining with their knowledge, and explains it with A Real Estate Company. First, it introduces the relevant background and basic theory, briefly analyzes the related policies of real estate in recent years, and then combines relevant theories, laying the groundwork for specific tax planning. Secondly, this paper summarized the basic situation of A real estate company, the scale of the project, from small to large to the national level, the enterprise itself also land value-added tax planning feasibility and necessity, and cited the utility of knowledge economics, graphic combination explanation. Again, case analysis. Based on the above introduction, combined with the specific situation of A real estate, and according to the knowledge of land value added tax, four different tax planning methods are proposed, namely, moderate increase of deduction method, interest deduction method, generation fee method and institutional way. The results are calculated by four methods, and the maximum tax planning method after tax is selected. Finally, the case is summarized. This part is the summary and sublimation of the content of the paper. According to the knowledge of tax law, I learned from tax practice department, and read related literature books, summarized the possible risks of land value-added tax planning, and put forward suggestions according to the risks. To sum up, the purpose of the paper is to make the enterprises see the feasibility of tax planning through planning and analyzing the land value added tax of A Real Estate Co., Ltd., and encourage enterprises to actively plan tax planning while paying attention to planning risks.
【学位授予单位】：安徽财经大学
【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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