中建梅溪房地产开发有限公司税收筹划研究

发布时间：2018-06-07 12:42

本文选题：房地产企业 + 税收筹划　；参考：《湖南大学》2013年硕士论文

【摘要】：房地产企业税负在房地产开发成本中占有相当大的比重，涉及营业税、土地增值税、土地使用税、城建税等税种，其税收成本占利润总额的48%左右，税收负担重。尤其是近年来，我国政府为控制房价过高，抑制投资过热而带来的房地产泡沫，已经开始集中力量对房地产行业进行宏观调控，限制房价上涨的空间，并不断的出台税收法规和税务细则，有效地控制房地产的利润。在此背景下，降低生产成本，合理避税成为房地产企业保证利润的重要手段，而且，税收制度的完善也为企业税收筹划提供了制度的保障，，如果房地产企业能够积极主动地做好税收筹划研究，既能够有效配合国家宏观调控政策，促进房地产平稳发展，又能够降低税收成本，提高企业经济效益，增强行业竞争力。本文是以中建梅溪房地产开发有限公司为案例进行综合税种税收筹划的实验研究，首先从理论的高度对税收筹划的涵义、特点、要求和基本思路进行了论述，然后结合税收筹划理论对中建梅溪房地产开发有限公司在前期准备阶段、开发建设阶段、销售阶段各环节存在影响税收的关键点进行现状分析，以求准确把握有关税收政策，识别是否进行了税收筹划和税收筹划是否合理。在分析问题基础上指出各环节具有税收筹划的筹划切入点，结合筹划理论方法，通过对现有数据进行静态税收测算，针对公司实际情况提出是否清算、清算对象、清算方式、销售方式、销售定价等新的税收筹划方案，通过税收分析和税收收益对比分析说明筹划效果。
[Abstract]:The tax burden of real estate enterprises occupies a large proportion in the cost of real estate development, which involves business tax, land value-added tax, land use tax, urban construction tax and so on. Its tax cost accounts for about 48% of the total profit and the tax burden is heavy. In particular, in recent years, in order to control the excessive housing prices and curb the real estate bubble caused by overheated investment, the Chinese government has begun to concentrate its efforts on macro-control of the real estate industry to limit the room for house prices to rise. And continue to introduce tax regulations and tax rules, effective control of real estate profits. In this context, reducing production costs and reasonable tax avoidance have become an important means for real estate enterprises to ensure profits. Moreover, the perfection of tax system also provides a system guarantee for enterprise tax planning. If the real estate enterprise can take the initiative to do the research of tax planning, it can cooperate with the national macro-control policy effectively, promote the steady development of the real estate, reduce the tax cost, improve the economic benefit of the enterprise and enhance the competitiveness of the industry. This paper takes Zhongjian Meixi Real Estate Development Co., Ltd as a case to carry out the experimental study of comprehensive tax planning. Firstly, the meaning, characteristics, requirements and basic ideas of tax planning are discussed from the perspective of theory. Then combining with the tax planning theory, the paper analyzes the current situation of the key points that affect the tax revenue in the preparatory stage, the development stage and the sales stage of Zhongjian Meixi Real Estate Development Co., Ltd. in order to accurately grasp the relevant tax policies. Identify whether tax planning and tax planning are reasonable. Based on the analysis of the problems, this paper points out that every link has the starting point of tax planning, combining the planning theory and method, through the static tax calculation of the existing data, according to the actual situation of the company, puts forward whether the liquidation, the liquidation object, the liquidation way, New tax planning schemes, such as sales mode and sales pricing, are analyzed through tax analysis and comparative analysis of tax revenue to illustrate the effect of tax planning.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F299.233.4

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