H房地产公司纳税筹划方案设计与研究

发布时间：2018-05-27 17:30

本文选题：营改增 + 纳税筹划　；参考：《西安石油大学》2017年硕士论文

【摘要】：房地产业是我国国民经济的重要支柱企业,涉及到建筑、金融、家电、商贸等上下游六十多个行业。它的发展对启动消费、扩大内需、拉动上下游产业发展和促进国民经济增长都起到经济杠杆作用。近年,政府对房地产行业的调控手段更加严格,随着市场化竞争越来越激烈和国家调控力度的加强,房地产行业通过降低自身成本来缓解压力是最主要的途径,相对于土地成本和各项开发成本来说,通过纳税筹划降低税收成本是最可行的手段。本文采用理论与案例相结合的方法,根据2016年营业税改征增值税之后最新税法规定,结合纳税筹划的基本理论和方法,通过对我国和陕西省房地产行业近年发展数据分析为基础,以H房地产公司为分析对象,联系H房地产公司在经营上的特点和目前的税负现状,综合考虑在各开发流程中所涉及的税种,根据经营环节设计了纳税筹划的具体方案。并将方案应用于H公司近两年的项目中进行评价分析,并结合筹划过程出现的问题进一步提出建议和相关措施。通过本文的研究,以期能够丰富纳税筹划的理论体系,促进我国税收法规的发展和完善,并对“营改增”之后房地产企业的纳税筹划实践提供一定的帮助。
[Abstract]:Real estate industry is an important pillar of our national economy, involving more than 60 industries, such as construction, finance, home appliances, commerce and so on. Its development plays an economic role in boosting consumption, expanding domestic demand, stimulating the development of upstream and downstream industries and promoting the growth of national economy. In recent years, the government has been more stringent in regulating the real estate industry. With the increasing competition in the market and the strengthening of the state regulation and control, the real estate industry reduces its own costs to relieve the pressure is the most important way. Compared with land cost and development cost, tax planning is the most feasible way to reduce tax cost. This paper adopts the method of combining theory with case, according to the latest tax law after the turnover tax changes to VAT in 2016, combined with the basic theory and method of tax planning. Based on the analysis of the development data of the real estate industry in China and Shaanxi Province in recent years, taking H real estate company as the object of analysis, the paper links the characteristics of H real estate company in operation and the present tax burden. Considering the types of taxes involved in each development process, the specific scheme of tax planning is designed according to the management link. The scheme is applied to the evaluation and analysis of the projects of H Company in the past two years, and further suggestions and relevant measures are put forward in the light of the problems in the planning process. Through the research of this paper, we hope to enrich the theoretical system of tax planning, promote the development and improvement of tax laws and regulations in our country, and provide some help for the tax planning practice of real estate enterprises after "management reform and increase".
【学位授予单位】：西安石油大学
【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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