GH地产公司纳税筹划研究

发布时间：2018-01-08 06:11

本文关键词：GH地产公司纳税筹划研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：作为国民经济增长的支柱行业与基础行业，房地产企业通过提高经营管理手段达到降低运营成本的空间已经十分有限了，因此房地产企业必须努力从压缩外部成本着手来降低运营成本，税收就属于其中之一。房地产行业的税收筹划，就是在不违反国家有关法律法规的前提下，对房地产企业在开发、销售、保有等环节，通过对经营、投资、理财活动等的事先安排和筹划，达到减轻企业税负的目的。本文共分为三个部分，第一部分介绍GH地产公司的基本情况与纳税情况。通过分析GH地产公司的相关财务数据，得出GH地产公司税负较重的结论，为公司进行纳税筹划提供了动力。第二部分重点针对GH地产公司的主要经营环节——开发环节、销售环节、持有环节中的相关经营业务提出纳税筹划方案。在开发环节中的GH地产公司的纳税筹划主要集中在利息、土地获得方式、提供建筑原材料、筹资方式、从属机构等五方面进行。在销售环节中GH地产公司主要集中在促销方式、多处房产的结算方式、销售价格的设定、增加扣除项目、土地增值税的清算时间以及代收费用的核算方式等六个方面进行纳税筹划。在持有环节中，主要对GH地产公司在出租的房屋转为投资和捐赠两方面提出筹划方案。通过对各个经营业务提出不同的筹划方案，分析不同筹划方案，选择最适合公司长远发展并且能为公司节省税款的筹划方案。第三部分是有关GH地产有限公司筹划的预期效果以及需要注意的问题。通过比较不同税收筹划方案的预期效果，分析筹划方案的优缺点，选择纳税筹划方案。同时提出了GH地产公司在纳税筹划过程中需要注意的问题，纳税筹划必须在合法的前提下进行，，在时刻关注国家相关政策的同时，也要注意防范经营风险，不断提高相关财务人员的管理水平。在纳税筹划方案给公司带来一定的经济利益同时，也帮助公司不断适应市场变化，提高竞争力。
[Abstract]:As the pillar industry and basic industry of national economic growth, real estate enterprises have very limited space to reduce operating costs by improving the means of operation and management. Therefore, real estate enterprises must try to reduce operating costs from reducing external costs, tax is one of them. The tax planning of the real estate industry, is not in violation of the relevant laws and regulations of the state premise. To the real estate enterprise in the development, the sale, the retention and so on link, through to the management, the investment, the financial management activity and so on beforehand arrangement and the plan, achieves lightens the enterprise tax burden the goal. This paper is divided into three parts. The first part introduces the basic situation and tax situation of GH real estate company. By analyzing the related financial data of GH real estate company, the conclusion that the tax burden of GH real estate company is heavy. The second part focuses on the GH real estate company's main business links-development links, sales links. The tax planning of GH real estate company in the development link is mainly focused on interest, land acquisition, construction raw materials, financing. In the sales link, GH real estate company mainly focuses on sales promotion, settlement of many real estate, sales price setting, increase deductions. The liquidation time of land value-added tax and the accounting method of collecting expenses are planned in six aspects. Mainly put forward the planning plan of GH real estate company in the rental housing investment and donation. Through the different business planning plan, analyze the different planning plan. The third part is about the expected effect of GH real estate co., Ltd. And the problems to be paid attention to by comparing different tax planners. The expected effect of the case. This paper analyzes the advantages and disadvantages of the planning scheme, selects the tax planning plan. At the same time, it puts forward the problems that the GH real estate company should pay attention to in the process of tax planning, and tax planning must be carried out under the legal premise. At the same time, we should pay attention to the prevention of business risks, constantly improve the management level of the relevant financial personnel, while the tax planning program to bring certain economic benefits to the company. It also helps companies adapt to market changes and improve their competitiveness.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F812.42

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