我国房地产开发企业税收筹划研究

发布时间：2018-03-10 16:53

  本文选题：房地产开发　切入点：税收筹划　出处：《暨南大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收筹划是企业在生产经营活动中通过相关节税手段降低企业税负的一种方式，，其重要性自不必说，近些年来，税收筹划得到了企业越来越多的重视，对于资金流量大，开发周期长的房地产开发企业更是如此。房地产行业一直都是民众热议的话题，它涉及到人民安身立命之本“衣食住行”之一的“住”的问题，从房产税是否征收的讨论，到以任志强为代表的众多地产大亨就央企报道“房地产行业欠缴土地增值税超过3.8万亿元”的反驳，都说明了房地产与税收的密切联系。 本文在国内外学者的研究成果的基础上，采用案例分析研究方法、比较分析研究方法、逻辑演绎分析法等方法，阐述了房地产开发企业的业务流程、涉税环节和最新的相关税收政策，并对房地产开发企业的税收筹划建立了理论支撑，分析了营业税、土地增值税和企业所得税的特点和国家税收政策的导向。同时，对于房地产开发的前期准备阶段、开发筹备阶段、开发建设阶段和销售阶段进行了分阶段的分析，并举例对比，找到最适合的筹划手段。并对房地产开发企业的税收筹划提出了政策性建议，希望能为企业的生产经营活动和节税提供一些具体的借鉴和参考。
[Abstract]:Tax planning is the enterprise in production and business activities through the relevant tax means a way to reduce the tax burden of the enterprise, its importance since Needless to say, in recent years, the enterprise tax planning has been paid more and more attention to capital flow, the long development cycle of real estate development enterprises, especially the real estate industry has always been. The public hot topic, it relates to one of the people to settle down the "basic necessities of life" and "live", from the discussion of whether the property tax levy, many real estate tycoon Ren Zhiqiang as the representative of the central enterprises reported that "the real estate industry in arrears of land value-added tax more than 3 trillion and 800 billion yuan" shows the close retort. Contact the real estate and tax.
Based on the research results by scholars at home and abroad, using case study method, comparative analysis method, logical analysis method, elaborated the real estate development business process, and tax related links of the latest related tax policy, and the real estate development enterprise tax planning to establish theoretical support. Analysis of the characteristics of business tax, land value-added tax and enterprise income tax and national tax policy guidance. At the same time, for the real estate development in the preparation stage, the development of the preparatory stage, construction stage and sales stage were analyzed in phases, and for comparison, to find the most suitable for the planning and real estate. The development of enterprise tax planning put forward policy suggestions, hoping to provide some reference for the production and business activities of enterprises and tax.

【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.233.4

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