房地产开发企业税收筹划研究与案例分析

发布时间：2018-01-08 05:12

本文关键词：房地产开发企业税收筹划研究与案例分析　出处：《广东商学院》2013年硕士论文　论文类型：学位论文

【摘要】：房地产开发行业是当前我国经济发展的重要支柱，其发展状况是国民经济发展水平的重要体现。近年来，受全国性房价过快上涨因素的影响，房地产业屡受国家宏观调控政策的打压，行业竞争优势已不明显，利润空间不断压缩。企业只有在经营中充分考虑税收成本，才能在竞争剧烈的市场中突围而出，因此，对房地产企业而言，深入开展税收筹划研究显得尤为必要。本论文应用了理论分析法和案例分析法，，对房地产开发企业的税收筹划进行全面研究。通过运用现行房地产行业相关税法知识和税收筹划理论知识，找出房地产开发企业税收筹划的重点和方向，并指出税收筹划可能存在的风险点。文章的重点是将一家新成立房地产企业作为研究分析对象，结合企业自身和本地市场实际，为该企业通盘考虑设计适合企业的项目开发方案，涵盖企业筹资、立项规划、开发建设、销售、项目清算等主要经营环节的税收筹划问题。通过分析可见，税收筹划能有效降低企业税收成本，从而大大提高企业利润水平，在企业利益最大化的前提下实现整体税收负担最小化。
[Abstract]:Real estate development industry is an important pillar of the current economic development in China, its development is an important reflection of the level of national economic development. The real estate industry is often suppressed by the national macro-control policy, the competitive advantage of the industry is no longer obvious, the profit space is constantly compressed. Enterprises only fully consider the tax cost in the operation. In order to break through the fierce competition in the market, it is particularly necessary for real estate enterprises to carry out the research of tax planning. This paper applies the theory analysis method and the case analysis method, carries on the comprehensive research to the real estate development enterprise's tax planning, through the use of the current real estate industry related tax law knowledge and the tax planning theory knowledge. To find out the focus and direction of tax planning of real estate development enterprises, and point out the possible risk points of tax planning. The focus of this article is to take a newly established real estate enterprise as the object of study and analysis. Combined with the actual situation of the enterprise and the local market, the project development scheme suitable for the enterprise should be designed for the enterprise, including enterprise financing, project planning, development and construction, and sales. Through the analysis, it can be seen that tax planning can effectively reduce the tax cost of enterprises, and thus greatly improve the level of corporate profits. Under the premise of maximizing the profit of the enterprise, the overall tax burden is minimized.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4

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