DH房地产开发公司YR项目土地增值税的纳税筹划研究

发布时间：2018-05-21 12:20

本文选题：房地产开发公司 + 土地增值税　；参考：《辽宁大学》2017年硕士论文

【摘要】：近年来,上至国家下至地方政府相继出台很多有关促进房地产行业发展的调控政策。在2015年12月21日中央工作会议上提出消化去库存的五大措施,强调要“化解房地产库存”。2016年“去库存”的主基调保持不变;目前中国房地产市场增速仍然不容有失,而在经济大方针“稳增长”之下,从已出台的相关政策上看,地方政府对“分寸感”的调控相当显眼,其他适度扩张政策已调控得当,加之更深入的宽松空间已不多,只能据具体形势而为之。根据CRIC数据显示,全国52个重点城市商品住宅在2016年前3个季度合计成交2. 80亿平方米,同期涨幅达到31%,与国家统计局官方发布的增速24. 5%基本保持较高的水平相匹配。由此可见,房地产市场“税”意渐浓,如何合理利用国家的减税降费的优惠政策,控制其土地增值税的开发成本、费用等是需要房地产开发公司来纳税筹划研究的。本文以沈阳DH房地产开发公司YR项目土地增值税的纳税筹划作为研究对象,采取了理论与实际案例研究相结合的方法。介绍了土地增值税和纳税筹划方法概述,提出了土地增值税纳税筹划的常用方法,紧接着阐述了 DH房地产开发公司YR项目土地增值税现状,介绍了 DH房地产开发公司及YR项目的基本情况,YR项目土地增值税现状分析,最后从适用性分析分别是用税收优惠筹划法、清算时间筹划法、临界点分析筹划法、分散经营收入筹划法以及营销策略选择筹划法来进行纳税筹划方案的选择设计。经分析比较,相对于前四种纳税筹划方案,营销策略选择筹划法方案是更适合DH房地产开发公司YR项目现阶段的方案设计,没有前四种筹划方案的约束,还可以从保障措施在纳税筹划中,使节税总额最大化、节税风险最小化,让企业获得更多收益,实现纳税筹划的目标。全文分五部分:第一部分是绪论,包括研究背景及意义、文献综述、研究方法与主要内容。第二部分是土地增值税及纳税筹划方法概述。第三部分是DH公司YR项目土地增值税现状。第四部分是针对DH房地产开发公司YR项目纳税筹划方案设计。第五部分是本文的筹划方案的最终选择及保障措施。
[Abstract]:In recent years, national and local governments have introduced a lot of regulatory policies to promote the development of the real estate industry. At a working meeting of the Central Committee on December 21, 2015, it put forward five measures to digest the inventory, emphasizing the need to "dissolve the real estate inventory." the main tone of "de-inventory" in 2016 remains unchanged; at present, the growth rate of the Chinese real estate market must not be lost. And under the major economic policy of "steady growth," from the relevant policies that have been issued, local governments' regulation of "sense of discretion" is quite conspicuous, and other moderate expansion policies have been properly regulated, and there is not much room for deeper easing. It can only be done according to specific circumstances. In the first three quarters of 2016, commercial residential units in 52 major cities totaled 2. 2%, according to CRIC data. 8 billion square meters, a rise of 31 percent over the same period, compared with the 24.4 percent increase officially released by the National Bureau of Statistics. 5% basically maintained a high level of matching. It can be seen that the real estate market "tax" is becoming more and more intense, how to make use of the national preferential policy of tax reduction and fee reduction, and how to control the development cost of land value-added tax, the cost of which needs to be studied by the real estate development company. This paper takes the tax planning of the YR project of Shenyang DH Real Estate Development Company as the research object, and adopts the method of combining the theory with the practical case study. This paper introduces the methods of land value-added tax and tax planning, puts forward the common methods of tax planning of land value added tax, and then expounds the present situation of land value added tax of DH real estate development company yr project. This paper introduces the basic situation of DH Real Estate Development Company and YR project, and analyzes the present situation of YR project land value-added tax. Finally, the applicability analysis is based on tax preferential planning method, liquidation time planning method, critical point analysis planning method, etc. The decentralized revenue planning method and the marketing strategy selection planning method are used to select and design the tax planning scheme. Through analysis and comparison, compared with the first four tax planning schemes, the scheme of marketing strategy selection planning is more suitable for DH real estate development company YR project at the present stage, without the constraints of the first four planning schemes. It is also possible to maximize the total amount of tax and minimize the risk of tax saving from the safeguard measures in tax planning, so that enterprises can get more income and achieve the goal of tax planning. The paper is divided into five parts: the first part is the introduction, including the research background and significance, literature review, research methods and main content. The second part is an overview of land value-added tax and tax planning methods. The third part is DH company YR project land value added tax present situation. The fourth part is aimed at DH real estate development company YR project tax planning scheme design. The fifth part is the final choice of the planning scheme and the safeguard measures.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

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