辽宁保利地产税务筹划研究

发布时间：2018-02-14 12:18

本文关键词： 税务筹划房地产企业税务筹划风险辽宁保利　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国对房地产企业一直处于控制阶段,再加上房地产企业间的竞争日益激烈,使得企业必须寻找能够生存的能力,而税务筹划正是解决问题的重要手段和方法。税务筹划可以有效的减少企业的税负,为企业带来更多的资金流,进而可以赢得更多的市场机会和发展,是企业提高核心竞争的重要手段。房地产企业在国家宏观经济发展中起到重要的作用,随着近几年的激烈竞争,企业更加重视税务筹划的运用。本文通过对国内外税务筹划研究现状以及税务筹划定义等相关概念为指导,研究房地产企业的税务筹划问题。将整体经营分成三个部分去具体分析,注重整体与部分的关系,结合每个部门的特点进行税务筹划的具体研究。本文主要对辽宁保利地产这个企业作为具体研究对象,通过分析财税现状和特点,发现税务筹划的问题,讲问题认真分析,结合辽宁保利地产实际情况,研究其税务筹划问题,本文共举出六个案例,理论结合实际运用后,效果更为显著,也更容易接受。最后提出税务筹划也具有风险性,因此,辽宁保利地产必须要加强风险防范意识,注重税务筹划实施的保障问题,以推动企业快速的发展。希望通过本文的研究可以为辽宁保利地产带来实际价值,能够给辽宁保利地产这个企业切切实实地减少税负,提高企业经济效益的同时,也可以为其他企业提供参考价值。
[Abstract]:In recent years, China has been in the control of real estate enterprises, coupled with the increasingly fierce competition among real estate enterprises, so enterprises must find the ability to survive. Tax planning is an important means and method to solve the problem. Tax planning can effectively reduce the tax burden of enterprises, bring more capital flows to enterprises, and then win more market opportunities and development. It is an important means for enterprises to improve core competition. Real estate enterprises play an important role in the macroeconomic development of the country. With the fierce competition in recent years, Enterprises pay more attention to the application of tax planning. This paper studies the tax planning of real estate enterprises. It divides the whole management into three parts to analyze concretely, pays attention to the relationship between the whole and the part, and carries on the specific research of the tax planning according to the characteristics of each department. This article mainly takes Liaoning Poly real estate as the specific research object, by analyzing the present situation and characteristics of finance and taxation, finds out the problems of tax planning, analyzes the problems seriously, and combines the actual situation of Liaoning Poly real estate. After studying its tax planning problem, this paper gives six cases, the effect of which is more remarkable and easier to accept after combining theory with practice. Finally, it is pointed out that tax planning is also risky, so, Liaoning Poly Real Estate must strengthen risk prevention consciousness and pay attention to the protection of tax planning in order to promote the rapid development of enterprises. It is hoped that the research in this paper can bring practical value to the real estate of Liaoning Poly, which can reduce the tax burden and improve the economic benefit of the real estate in Liaoning. At the same time, it can also provide reference value for other enterprises.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

【参考文献】