A商业地产企业纳税筹划研究

发布时间：2018-02-24 20:21

本文关键词： 商业地产纳税筹划经营环节　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：房地产是国民经济发展中的重要行业,特别是商业地产市场在最近几年发展相当迅猛。随着商业地产市场不断升温,市场竞争也日趋激烈。商业地产企业要提高投资回报率,实现企业价值最大化的经营目标,必须降低经营。税务负担的轻重直接影响企业开发成本的高低,商业地产企业生产经营时应着重考虑税负因素。在遵循税法规定的前提下,通过合理的方式进行纳税筹划,有助于商业地产企业降低税务支出,获得超额的经济收益目前为此,理论界和实务界关于商业地产企业纳税筹划方案设计的探讨还比较少。本文首先梳理了纳税筹划的相关基础理论,进而分析A商业地产企业的税负情况,并且根据A商业地产企业的经营环节结合具体实例来设计纳税筹划方案,并最终验证所设计A商业地产企业纳税筹划方案的节税效果。
[Abstract]:Real estate is an important industry in the development of the national economy, especially in the commercial real estate market development in recent years rapidly. Along with the commercial real estate market continues to heat up, the market competition is becoming increasingly fierce. The commercial real estate enterprises to improve the rate of return on investment, realize the maximization of enterprise value management goal, management must be reduced.
The tax burden of enterprises directly affect the development cost, production and operation of commercial real estate enterprises should be taken into consideration when the tax factors. Based on the provisions of the tax law, tax planning through the reasonable way, contribute to the commercial real estate enterprises to reduce tax expenditures, obtain excess income now, on commercial real estate enterprises design of tax planning theory and practice is still relatively small. This paper first introduces the basic theory of tax planning, and then analyzes the tax burden of A commercial real estate company, and according to the business aspects of A commercial real estate enterprises with a specific example to design tax planning project, and finally verify the design of A commercial real estate enterprise tax planning for the tax effect.

【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F299.233.4

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