“营改增”背景下XC房地产公司税收筹划研究

发布时间：2018-03-07 04:07

本文选题：房地产业　切入点：营改增　出处：《南京师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：实施营业税改征增值税(以下简称“营改增”)为代表的税制改革,是党中央、国务院根据我国经济社会发展新形势做出的重要决策。2012年1月,“营改增”在上海的交通运输业开始试点,截止2016年5月1日,试点范围扩大到建筑业、房地产业、金融业、生活服务业最后四个领域,从而实现了“营改增”试点改革全覆盖,自此,营业税正式退出中国税制的历史舞台。近十余年来,房地产业一直是国民经济和地区发展的支柱产业,也是这场“营改增”改革的重点和难点所在。伴随着增值税抵扣链条的逐步贯通,房地产企业所面对的税收环境发生重大变化。本文即从XC房地产公司微观角度出发,阐述一个市场经营主体主动对应税收环境变化,以税收成本核算分析和管理为抓手,作出不同经营管理策略选择,通过税收筹划实现经营与市场的双赢。首先,全文对国内外税收筹划发展历史、现状和趋势作出相关介绍,从中对房地产业税收筹划的内涵、原则、目标和方法作出了具体界定。其次,以XC房地产公司为微观样本,详细从财务指标、会计核算、业务管理、税务管理和组织结构五个角度,阐述“营改增”对企业产生的影响。再次,从XC房地产公司的经营实际出发,以税收筹划的相关理论为基础,根据增值税的税制特点,围绕XC公司会计核算优化、税务管理、采购环节管理、销售环节管理、多业态发展五个方面,以税收筹划的视角进行了业务成本优化、内部管理流程再造、经营链条管理、物业类型差异开发等方面的管理改进分析,提出了贯穿企业生产经营活动全流程的税收筹划策略,以实现企业经济效益最大化和市场竞争能力的不断提高。最后,通过税收筹划保障措施的提出,阐明“营改增”对企业产生形式上的总体作用是“抵扣、降税”,其本质作用仍然是“规范、发展”,为此,“营改增”背景下的房地产业经营管理要主动融入税收筹划环节,对接适应税收环境变化,通过积极的经营行为争取减税降负,以分享“营改增”带来的政策红利。
[Abstract]:It is the Party Central Committee to implement the tax reform represented by the business tax reform and value-added tax (hereinafter referred to as "business reform and increase"). The State Council has made important decisions in accordance with the new situation of China's economic and social development. In January 2012, the "business reform and increase" began in Shanghai's transportation and transportation industry. By May 1st 2016, the pilot scope had been extended to the construction, real estate, and financial sectors. In the last four areas of the life service industry, the pilot reform of "business reform, reform and increase" has been fully covered. Since then, business tax has formally withdrawn from the historical stage of China's tax system. In the past decade or so, The real estate industry has always been the pillar industry of the national economy and regional development, and it is also the key and difficult point of the reform of "business reform and increase". With the gradual penetration of the value-added tax deduction chain, The tax environment faced by real estate enterprises has changed greatly. This paper, from the microcosmic perspective of XC real estate company, expounds that a market main body actively corresponds to the changes of tax environment, with the analysis and management of tax cost accounting as the starting point. Make the choice of different management strategies, and realize the win-win situation between management and market through tax planning. Firstly, the paper introduces the history, current situation and trend of tax planning at home and abroad, from which the connotation of tax planning in real estate industry is introduced. Secondly, taking XC real estate company as the micro sample, the paper makes detailed analysis from five angles: financial index, accounting, business management, tax administration and organization structure. This paper expounds the influence of "business reform and increase" on the enterprises. Thirdly, based on the theory of tax planning and the characteristics of the tax system of VAT, the XC real estate company's accounting and accounting optimization and tax management are carried out on the basis of the operating practice of XC real estate company, and on the basis of the relevant theory of tax planning. This paper analyzes the management improvement of business cost optimization, internal management process reengineering, management chain management, property type difference development and so on from the perspective of tax planning in five aspects: purchasing link management, sales link management and multi-business development. This paper puts forward the tax planning strategy which runs through the whole process of enterprise production and operation activities, in order to realize the maximization of enterprise economic benefit and the continuous improvement of market competition ability. Finally, the safeguard measures of tax planning are put forward. It is expounded that the overall function of "business reform and increase" in the form of enterprise production is "deduction, tax reduction", and its essential role is still "standardization and development". Therefore, the management of real estate industry under the background of "business reform and increase" should be actively integrated into the tax planning link. In order to share the policy dividend brought by "business reform and increase", we should adapt to the change of tax environment and strive for tax reduction and negative reduction through positive management behavior.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F812.42

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