A房地产企业纳税筹划研究

发布时间：2018-03-01 08:27

本文关键词： 房地产开发企业税收筹划涉税风险　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：2016年我国经济低迷、持续探底。房地产在我国经济发展的过程中一直扮演着重要的角色,随着房地产市场投资的加快,2016年房地产行业对整体GDP增长的贡献率为7.8%,较2015年增加5.4个百分点。但是房地产企业的税费支出占房地产成本超两成,如何控制成本费用、提高利润、增强竞争力是房地产企业面临的问题。2016年房地产在中国一线城市和一些二线城市炙热,各地纷纷引入对房地产的政策控制。此外,随着"营改增"在全行业中推开,这一我国巨大的税制改革的落地,都会房地产企业的税收筹划提供了外部条件。本文梳理了关于税收筹划概念和相关理论以及风险管理的措施,说明税收筹划对国家和企业都是有利的。随后结合A房地公司的纳税情况和存在的问题,按照公司的业务流程,从前期准备阶段、融资阶段、开发建设阶段、交易环节和保有阶段这五个环节对A房地产公司进行税收筹划。最后在筹划的基础上,提出税收筹划面临的风险和解决措施,为房地产企业控制风险,更好的开展税收筹划。本文将遵循以上思路,从五个部分对A公司房地产企业纳税筹划和风险管理进行研究。第一部分是绪论,主要从当前的经济背景条件下出发,结合国内外学者和专家对税收筹划的研究情况,分析税收筹划的意义与好处。再结合A房地产企业的实际信息,通过实务案例来进行税收筹划和风险管理分析。第二部分主要是介绍税收筹划概念和相关理论以及风险管理的相关理论。阐述税收筹划和风险管理为企业进行税收筹划提供理论基础和现实依据。第三部分主要阐述A房地产公司的税收情况和分析A房地产企业的税负。从房地产行业面临的税收情况以及对A房地产企业进行的横向和纵向比较,得出有关A房地产企业的税负情况,再结合税收筹划的大环境和政策影响,对A房地产企业的税收筹划现状进行了分析。第四部分主要结合A房地产公司的基本情况、机构设置、经营流程等,做出各个业务环节的税收筹划。主要按前期阶段、建设开发阶段、交易阶段和保有阶段的流程进行税收筹划,每个阶段其侧重点和侧重税种也互不相同。第五分部主要揭示税收筹划的效益和风险,A房地产公司进行税收筹划是一项风险和收益并存的安排,并未A房地产公司提出控制风险的措施,更好的进行税收筹划。
[Abstract]:In 2016, China's economy was in the doldrums and continued to explore the bottom. Real estate has been playing an important role in the process of our country's economic development. With the acceleration of investment in the real estate market, the contribution of the real estate industry to the overall GDP growth in 2016 was 7.8 percent, up 5.4 percent from 2015. However, the tax and fee expenditure of real estate enterprises accounts for more than 20 percent of the real estate cost. Raising profits and enhancing competitiveness are the problems facing real estate companies. In 2016, real estate became so hot in China's first-tier cities and some second-tier cities that many places introduced policy controls on real estate. This huge tax system reform of our country falls to the ground, the tax planning of the city real estate enterprise provides the external condition. This article combs the concept and the related theory of the tax planning, as well as the measure of the risk management, It shows that tax planning is beneficial to both the state and the enterprise. Subsequently, in accordance with the business process of the company, according to the company's business process, the tax payment situation and the existing problems of the A real estate company are combined from the preparatory stage, the financing stage, and the stage of development and construction. At last, on the basis of the planning, the paper puts forward the risk and solution of tax planning, so as to control the risk for the real estate enterprise. This paper will follow the above thinking, and study the tax planning and risk management of the real estate enterprise of company A from five parts. The first part is the introduction, mainly from the current economic background conditions, Combined with the research of domestic and foreign scholars and experts on tax planning, this paper analyzes the significance and benefits of tax planning, and then combines the actual information of A real estate enterprise, The second part mainly introduces the concept of tax planning and related theories and the related theory of risk management. The third part mainly elaborates A real estate company's tax situation and the analysis A real estate enterprise's tax burden. From the real estate industry to face the tax revenue situation and to A real estate enterprise advancement. Row horizontal and vertical comparisons, Get the tax burden situation of A real estate enterprise, combine the general environment and policy influence of tax planning, analyze the present situation of tax planning of A real estate enterprise. 4th part mainly combines the basic situation of A real estate company. Set up institutions, business processes, and make tax planning for various business links. Tax planning is mainly carried out according to the processes in the early stage, the stage of construction and development, the stage of transaction and the stage of retention. In each stage, the focus and emphasis on tax types are also different. Division 5th mainly reveals the benefits and risks of tax planning and the arrangement that real estate companies carry out tax planning is a coexistence of risk and income. No A real estate company proposed measures to control risk, better tax planning.
【学位授予单位】：安徽大学
【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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