国内房地产开发企业税收筹划研究

发布时间：2018-01-17 13:10

本文关键词：国内房地产开发企业税收筹划研究　出处：《西北农林科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国税收筹划理论研究尚处于快速发展的起步阶段，虽然国内税收筹划研究取得了一些成果，但是目前突出的问题是税收筹划的理论研究与实际存在脱节，而且对实际工作缺乏规范指导。论文就此展开了研究，希望在研究国内外税收筹划理论的基础上，总结国内税收筹划的方法，针对这些方法在国内房地产企业税收筹划应用方面进行了研究，找出这些方法的应用条件和限制，以及应用的效果。我国房地产行业具有鲜明的特点，资金密集，资源整合度高，上下游覆盖行业类型广泛，几乎可以浓缩我国国内税收筹划的多数问题。因此通过对我国房地产行业的税收筹划研究，可以提高对我国税收筹划理论应用研究的效率，其研究成果具有一般意义，可以丰富我国税收筹划理论。从现实意义来讲，对房地产企业的税收筹划研究成果可以指导房地产企业的相关工作，产生明显的经济效益，促进企业价值最大化目标的实现。论文基于对国内税收筹划理论的研究，分析了国内房地产行业的税务政策和行业监管政策，，充分结合实际情况进行了国内房地产企业税收筹划的研究，提出了税收筹划在实际工作中的实施流程，并提出了在企业内部设立税务管理部门的有关建议。论文在借鉴国内外税收筹划理论文献的基础上进行归纳，总结国内税收筹划的理论，归纳国内税收筹划方法的实际应用流程，以此为理论依据对国内房地产行业进行应用研究。全文共分为5章。第一章对国内外税收筹划理论的文献进行了归纳和评述，并以此为基础提出了论文的研究方法和研究路线，总结了论文的创新点和不足。第二章研究了我国的税收筹划理论，分析了我国税收筹划的定义、特征、目标、原则和方法。并在此基础上归纳性提出了我国税收筹划在企业应用的流程和企业不同层次的税收筹划。第三章在分析国内房地产企业特点的基础上，研究了国内税收政策对房地产企业税收筹划的影响。最后针对房地产行业最有特色的税种-土地增值税，论文就该税种对企业经营的影响进行了定性和定量的分析。第四章以第二、三章的内容为基础，注意对每种税收筹划方法在房地产企业中的应用进行了研究，找出了一些应用方法，并结合案例进行了分析。第五章对A房地产住宅项目的税收筹划进行了案例分析，针对房地产企业项目开发的不同阶段制定了不同的税收筹划方案，并且对这些方案进行了比较，得出筹划结论。
[Abstract]:The theoretical research of tax planning in our country is still in the initial stage of rapid development. Although some achievements have been made in the study of tax planning in China, the outstanding problem is that the theoretical research of tax planning is out of touch with the actual existence. And the lack of normative guidance to the actual work. This paper carried out a study, hoping to sum up the domestic tax planning methods on the basis of the domestic and foreign tax planning theory. This paper studies the application of these methods in the tax planning of domestic real estate enterprises, and finds out the application conditions and limitations of these methods, as well as the effect of their application. China's real estate industry has distinct characteristics, capital intensive, high degree of integration of resources, upstream and downstream coverage of the industry is a wide range. Almost can concentrate most of the domestic tax planning problems. Therefore, through the study of the tax planning of the real estate industry in China, we can improve the efficiency of the theoretical application of tax planning in China. The research results are of general significance and can enrich the theory of tax planning in our country. In practical sense, the research results of tax planning for real estate enterprises can guide the related work of real estate enterprises. Produce obvious economic benefit, promote the realization of enterprise value maximization goal. Based on the study of domestic tax planning theory, this paper analyzes the domestic real estate industry tax policy and industry supervision policy, fully combined with the actual situation of the domestic real estate enterprise tax planning research. This paper puts forward the implementation process of tax planning in practical work, and puts forward some suggestions on setting up tax administration department within the enterprise. Based on the theoretical literature of domestic and foreign tax planning, this paper summarizes the theory of domestic tax planning, and summarizes the practical application process of domestic tax planning methods. The thesis is divided into five chapters. The first chapter summarizes and comments the domestic and foreign tax planning theory literature, and based on this, puts forward the research methods and research route of the paper, summarizes the innovative points and shortcomings of the paper. The second chapter studies the theory of tax planning in China, and analyzes the definition, characteristics and objectives of tax planning in China. On the basis of this, the paper puts forward the process of the application of tax planning in enterprises and the different levels of tax planning in our country. On the basis of analyzing the characteristics of domestic real estate enterprises, the third chapter studies the impact of domestic tax policies on the tax planning of real estate enterprises. Finally, it aims at the most characteristic tax-land value-added tax in the real estate industry. In this paper, the impact of the tax on enterprise management is analyzed qualitatively and quantitatively. Chapter 4th is based on the content of the second and third chapters, and pays attention to the application of each tax planning method in the real estate enterprise, finds out some application methods, and analyzes the case. Chapter 5th makes a case study on the tax planning of A real estate housing project, and makes different tax planning schemes according to the different stages of the real estate enterprise project development, and compares these schemes. Draw the conclusion of the plan.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.233.4

【参考文献】