VK集团纳税筹划方案设计

发布时间：2018-01-19 22:38

本文关键词： 房地产纳税筹划方案设计　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，随着全国房价的不断上升，国家对房价打压政策的不断出台，房地产企业的竞争日益激烈。面对这种外部环境，如何合理的设计纳税筹划方案已成为房地产企业节约成本、提高经济效益的重要手段，同时也成为房地产企业优化资源配置的重要战略。本文主要考虑我国房地产企业在生产经营过程中的成本问题，特别是税收负担对经营活动的影响，我将以VK房地产集团为例来说明如何设计该类企业的纳税筹划方案，以达到降低企业税收负担，优化资本结构的目的。本文以VK房地产集团为研究对象，通过理论联系实际，首先简单介绍该地产公司及其财务状况；然后对主要税种以及纳税阶段进行筹划方案的具体设计，提出具体的应对措施；最后说明在这一筹划方案设计中需要注意的问题。本文的应用价值在于为我国房地产企业提供了一种减少成本的方法。这种方法运用财务报表的分析方式，定性方法与定量方法相结合，客观的评估企业的税务成本，对企业制定最优的纳税筹划方案有较高的应用性。近年来政府不断出台政策来抑制房价的过快上涨，银行也采取了一系列从紧措施来防止资金过度流向房地产市场。在这种现实背景下，我国房地产企业在生产经营过程中如何节约税收成本就需要我们进行重点考虑，因为它是影响企业财务管理的重要因素。对其进行合理的规划就具有了降低企业成本，，提高企业经济效益的现实意义。
[Abstract]:In recent years, with the rising of the national housing prices, the national policies to suppress housing prices, the competition of real estate enterprises is increasingly fierce. Facing this kind of external environment. How to design a reasonable tax planning scheme has become an important means for real estate enterprises to save costs and improve economic benefits. At the same time, it has become an important strategy for real estate enterprises to optimize the allocation of resources. This paper mainly considers the cost of real estate enterprises in the process of production and operation, especially the impact of tax burden on business activities. I will take VK real estate group as an example to explain how to design the tax planning scheme of this kind of enterprise in order to reduce the tax burden and optimize the capital structure. This article takes VK real estate group as the research object, through the theory unifies the practice, first simply introduces the real estate company and its financial condition; Then the main tax types and tax payment stage of the specific design of the planning scheme, and put forward specific measures; Finally, the problems that should be paid attention to in the design of this planning scheme are explained. The application value of this paper is to provide a way to reduce the cost for the real estate enterprises in our country. This method combines the qualitative method with the quantitative method using the analysis of financial statements. The objective evaluation of the tax cost of the enterprise has a higher application to the establishment of the optimal tax planning scheme. In recent years, the government has introduced policies to curb the rapid rise in house prices, banks have also taken a series of tightening measures to prevent excessive capital flows to the real estate market. How to save the tax cost in the process of production and operation of real estate enterprises in our country needs us to focus on. Because it is an important factor affecting the financial management of enterprises, it is of practical significance to reduce the cost of enterprises and improve the economic benefits of enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4

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