家和房地产公司税收筹划

发布时间：2018-03-16 21:39

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

【摘要】：房地产企业面临着越来越严厉的政策环境。国家从2009年5月开始,为了应对房地产业投资投机过热的问题,逐步调整房地产市场政策,下发了“新国八条”“新国五条”,包括税收在内的宏观调控政策收紧。对房地产企业来说,从前期获得土地到最终销售交易相关联的税种多达十佘个,约占一个房地产项目收入的17%—25%,仅次于土地出让金和建筑安装成本。高额的税负,日益激烈的市场竞争,迫切要求房地产企业找到有效降低税收负担的途径,合法合理的节税,以降低企业税负成本,实现企业价值的最大化。本文以家和房地产开发公司为对象进行税收筹划,首先阐述了房地产税收筹划的定义和特点,在总结以往的研究成果和实践经验的基础上,归纳了九种房地产企业的税收筹划方法。其次,结合家和房地产开发公司的项目流程,指出了税收筹划的重点环节,并分析了家和房地产开发公司的税种分布和目前的财税状况,找出了税收筹划的空间。再次,以前期准备、建设开发、销售交易和保有环节为框架,按照家和房地产开发公司税收筹划的思路、原则和方法,设计了具体业务的税收筹划方案,提出了实现方案的措施。最后,评价了家和房地产开发公司税收筹划的效益和的风险,得出本文的结论。本文通过税收筹划有效降低了家和房地产开发公司的税收负担,其中的一些典型业务的筹划操作方法,对其他房地产企业具有一定的参考价值。同时,本文对形成纳税人依法纳税、税务机关依法征税也有积极的作用。
[Abstract]:Real estate enterprises are facing a more and more stringent policy environment. Since May 2009, in order to deal with the problem of overheated investment in the real estate industry, the state has gradually adjusted the policies of the real estate market. The "eight articles of the new country" and the "five articles of the new country" were issued, tightening the macro-control policies, including taxes. For real estate enterprises, there are as many as 10 taxes related to the acquisition of land from the early stage to the final sales transactions. About 17-25% of the income of a real estate project, second only to land sales fees and construction installation costs. The high tax burden, the increasingly fierce market competition, urge real estate enterprises to find effective ways to reduce the tax burden, and to legally and reasonably save taxes. In order to reduce the cost of enterprise tax burden, realize the maximization of enterprise value. This article takes the family and the real estate development company as the object to carry on the tax planning, first elaborated the real estate tax planning definition and the characteristic, in summarizes the previous research result and the practice experience foundation, This paper sums up nine kinds of tax planning methods of real estate enterprises. Secondly, combined with the project flow of home and real estate development company, it points out the key links of tax planning. It also analyzes the distribution of taxes and the current fiscal and tax situation of home and real estate development companies, and finds out the space for tax planning. Thirdly, the framework is pre-preparation, construction, development, sales transactions and retention links. According to the ideas, principles and methods of tax planning of home and real estate development company, the tax planning scheme of specific business is designed, and the measures to realize the scheme are put forward. This paper evaluates the benefit and risk of tax planning in real estate development company and draws the conclusion of this paper. This paper effectively reduces the tax burden of home and real estate development companies through tax planning. Some of the typical business planning operation methods are of certain reference value to other real estate enterprises. This article also plays a positive role in the formation of tax payers and tax authorities.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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