“营改增”背景下JY地产增值税纳税筹划研究

发布时间：2018-05-08 03:41

本文选题：“营改增” + 增值税税负　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：在楼市不景气的行业背景下,“营改增”的实施让不少房地产企业感到恐慌,房地产企业一方面要加强发票管理制度,另一方面要保证有足够的进项税额抵扣。房地产企业的竞争不断加剧,企业的财务变得日益艰难。企业市场运营状况变得严峻,企业外部环境的竞争越来越激烈。国内房地产企业,合理的、自发的针对“营改增”进行纳税筹划都是一个非常重要的课题。在“营改增”背景下,结合国家政策法规对增值税进行科学的纳税筹划,有利于房地产企业“营改增”政策的稳步落实,对房地产企业可持续发展有积极地作用。论文根据房地产企业“营改增”后增值税相关纳税规定,结合纳税筹划的基本理论,以JY地产为研究对象,重点分析了JY地产在经营活动中开展增值税纳税筹划的环境基础、增值税纳税筹划的必要性、公司在进行增值税纳税筹划过程的需要注意的问题等。JY地产在“营改增”后,企业增值税纳税意识提升,但是企业财务人员纳税筹划能力水平有限,企业对于增值税纳税筹划方案设计缺乏系统的分析。通过对JY地产“营改增”前后营业税和增值税税负的测算,发现JY地产税负有所升高,针对JY地产税负上升,为JY地产制定相关纳税筹划方案。从纳税人身份的选择、销项税额、进项税额、纳税义务发生时间以及合同和发票管理角度入手,对JY地产“营改增”后主要开发的新项目进行纳税筹划方案设计,详细阐述了JY房地产增值税纳税筹划方案的选择思路和在执行过程中的保障措施。希望通过对JY房地产公司“营改增”后增值税纳税筹划问题的分析,为其他房地产企业增值税的纳税筹划实践提供一种新思路,从而帮助房地产企业有效降低增值税税收成本。
[Abstract]:Under the background of the depressed property market, many real estate enterprises are panicked by the implementation of "business reform and increase". On the one hand, real estate enterprises should strengthen the invoice management system, on the other hand, they should ensure that they have enough income tax deductions. The competition of the real estate enterprise is becoming more and more intense, the finance of the enterprise becomes more and more difficult. The enterprise market operation condition becomes austere, the enterprise external environment competition is more and more intense. Domestic real estate enterprises, reasonable, spontaneous tax planning is a very important issue. Under the background of "business reform and increase", the scientific tax planning of VAT combined with national policies and regulations is beneficial to the steady implementation of the "management, reform and increase" policy of real estate enterprises and has a positive effect on the sustainable development of real estate enterprises. According to the relevant tax regulations of VAT in real estate enterprises, combined with the basic theory of tax planning, taking JY real estate as the research object, the paper emphatically analyzes the environmental basis of JY real estate to carry out VAT tax planning in its business activities. The necessity of VAT tax planning, the problems that the company should pay attention to in the process of VAT tax planning, and so on. JY real estate has raised the awareness of VAT tax after "management reform and increase", but the ability of enterprise financial personnel to plan for VAT is limited. The enterprise lacks the systematic analysis to the VAT tax planning plan design. By calculating the sales tax and value-added tax burden of JY real estate, it is found that the JY real estate tax burden has been increased, aiming at the rise of JY real estate tax burden, and making the relevant tax planning plan for JY real estate. Starting with the choice of taxpayer identity, the tax amount of sales item, the amount of income tax, the time of occurrence of tax obligation and the angle of contract and invoice management, the tax planning scheme design of the new project developed after JY real estate "reform and increase" is carried out. This paper expounds in detail the choice of JY real estate value-added tax planning scheme and the safeguard measures in the process of implementation. By analyzing the problem of VAT tax planning after JY real estate company "reform and increase", we hope to provide a new way of thinking for other real estate enterprises in the practice of VAT tax planning, so as to help real estate enterprises to effectively reduce the cost of VAT tax.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F299.233.42

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