房地产企业税收筹划及风险研究

发布时间：2018-03-28 19:15

本文选题：房地产企业　切入点：税收筹划　出处：《广东商学院》2013年硕士论文

【摘要】：税收筹划在很多领域都占据着非常重要的地位，如在企业决策和税收管理方面，由于采取合理有效的税收筹划措施，使得很多企业已经取得了巨大的经济效益，提升企业竞争优势。在国外，税收筹划己经成为一个稳定成熟的行业，但在我国，对税收筹划理论研究的时间还很短。随着国家对房地产的调控力度越来越大，“国八条”、“新国五条”等宏观调控措施的出台，使房地产市场竞争进入“白热化”阶段。过往，房地产开发企业会通过压缩内部成本费用，增大利润空间，但是这个空间越来越小。税收是房地产开发企业的外部成本，税收越多企业的利润就越少，税收直接影响着企业的经济效益。由于成本费用压缩空间越来越少，越来越多的房地产开发企业希望通过税收筹划，减少企业负担，，增加经济效益，打造企业的竞争优势。本文共分五章，第一章绪论，主要阐述了选题的背景及意义，国内外研究综述，基本框架及研究方法，基本要求和思路，并对税收筹划的理论依据作了简单的概述。第二章当前我国房地产开发企业涉税状况分析，论文首先对我国当前房地产业的状况做出一个综述，在此基础上，详细分析了房地产开发企业开展税收筹划的必要性与可行性。第三章和第四章是本文的重点。第三章介绍了房地产业中税负较重的四个税种（营业税、企业所得税、土地增值税和房产税）的税收筹划种类。第四章在前文论述的基础上，选取了中山市某房地产开发有限公司开发的x城项目为案例，通过案例分析表明税收筹划的节税作用。第五章介绍了税收筹划风险的种类和特征，并据此提出了具体有效的防控措施。
[Abstract]:Tax planning occupies a very important position in many fields. For example, in the aspect of enterprise decision-making and tax administration, many enterprises have made great economic benefits because of the reasonable and effective tax planning measures. In foreign countries, tax planning has become a stable and mature industry, but in our country, the research time of tax planning theory is very short. With more and more national regulation and control of real estate, the introduction of macro-control measures, such as "eight articles of the State" and "five articles of the New Nation", has brought the competition in the real estate market to a "white-hot" stage. In the past, Real estate developers increase their profit margins by squeezing internal costs, but this space is becoming smaller and smaller. Tax is the external cost of real estate development companies, and the more they tax, the less profits they make. The tax directly affects the economic benefit of the enterprise. Because of the less and less space of the cost and expense, more and more real estate enterprises hope to reduce the burden of the enterprise, increase the economic benefit and build the competitive advantage of the enterprise through tax planning. This paper is divided into five chapters. The first chapter introduces the background and significance of the topic, the domestic and foreign research review, the basic framework and research methods, the basic requirements and ideas. The second chapter analyzes the tax-related status of real estate development enterprises in our country. Firstly, the paper makes a summary of the current situation of real estate industry in China, and on this basis, The necessity and feasibility of developing tax planning in real estate development enterprises are analyzed in detail. The third and fourth chapters are the emphases of this paper. Chapter three introduces the four tax types (business tax, enterprise income tax) in the real estate industry. Chapter four, on the basis of the previous discussion, selects the X city project developed by a real estate development company in Zhongshan City as a case study. The fifth chapter introduces the types and characteristics of tax planning risks, and puts forward concrete and effective prevention and control measures.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F299.233.4

【参考文献】