LY房地产开发公司税务管理策略研究

发布时间：2018-06-27 17:27

本文选题：房地产开发企业 + 税务管理　；参考：《江西财经大学》2017年硕士论文

【摘要】：2015年12月18日,中央经济工作会议在北京召开,此次会议全面分析了目前的国内经济发展状况及国际发展环境,为新一年的经济工作作了整体详细的部署。习近平总书记在会上提出了2016年经济工作的五大任务,即积极稳妥化解产能过剩、帮助企业降低成本、化解房地产库存、扩大有效供给及防范化解金融风险。就房地产行业自身来看,在房地产行业的不断调整与发展中,房地产企业的利润空间越来越小,随之带来的竞争也越来越激烈。这种日益困难的发展问题突出体现在众多中小房地产企业中,其经营市场重点分布于我国三四线城市,激烈的市场竞争导致多数企业或主动转型、或采用多元化经营的模式;相对于中小企业来说,大型房地产企业或受整体市场环境的不景气而导致其风险更高。目前我国加大了对其进行宏观调控力度,政府部门也出台与之相关的了一系列政策、法规及规定。在去库存的压力下,“供给侧”改革背景下的房地产行业的发展是否趋于良好已引起越来越多人的重视与关注。基于此,文章的第一部分主要分析了目前房地产行业的背景情况,说明本文研究的意义,其次对国内外有关房地产行业税务管理的已有研究进行综述,这些研究成果为本文的研究提供了借鉴,并对文章所用研究方法进行了说明。第二部分总结了现有的关于税务管理的相关理论,主要包括税务管理的概念和内容,重点对税收筹划的定义及概念、内容及方法原理进行了说明和总结,并且对税收风险及房地产行业进行税收筹划工作的可行性及必要性做了详细的说明。第三部分介绍了LY公司税务管理现状,重点介绍了其管理现状和纳税基本状况,从纳税及税务风险控制两个方面分析了其涉税方面存在的基本问题。第四部分为文章的核心部分,此部分根据LY公司的基本情况,给出了公司的税收筹划基本方案及税务风险控制措施。在税收筹划研究方面,分别从前期开发、中间建设及销售交易等三个阶段进行展开;在税务风险控制方面,本文从风险管理流程、税收筹划方案等方面提出了相关建议。第五部分为全文的总结及结论。立足于LY房地产开发公司的案例,从内部控制和外部环境两个方面给出房地产行业税务管理的建议。
[Abstract]:On December 18, 2015, the Central Economic work Conference was held in Beijing. The conference comprehensively analyzed the current domestic economic development situation and the international development environment, and made a comprehensive and detailed plan for the economic work in the new year. At the meeting, General Secretary Xi Jinping put forward five major tasks of economic work in 2016, namely, actively and steadily resolving overcapacity, helping enterprises reduce costs, defusing real estate inventory, expanding effective supply and preventing and defusing financial risks. As far as the real estate industry itself is concerned, with the constant adjustment and development of the real estate industry, the profit space of the real estate enterprises is becoming smaller and smaller, and the competition is becoming more and more fierce. This increasingly difficult development problem is highlighted in many small and medium-sized real estate enterprises, whose market focus is distributed in the third and fourth tier cities of our country. The fierce market competition leads to the active transformation of most enterprises or the adoption of diversified management mode. Compared to small and medium-sized enterprises, large real estate companies may be affected by the overall market environment and lead to higher risk. At present, China has increased its macro-control efforts, government departments have also issued a series of related policies, laws and regulations. Under the pressure of destocking, the development of real estate industry under the background of supply-side reform has attracted more and more attention. Based on this, the first part of the article mainly analyzes the background of the current real estate industry, explains the significance of this study, followed by a review of domestic and foreign research on the tax management of the real estate industry. These research results provide a reference for this study and explain the research methods used in this paper. The second part summarizes the existing related theories on tax administration, mainly including the concept and content of tax administration, focusing on the definition and concept of tax planning, the content and the principle of methods. The feasibility and necessity of tax risk and tax planning in real estate industry are explained in detail. The third part introduces the present situation of the tax administration of LY Company, focuses on its management status and basic tax status, and analyzes the basic problems in the aspect of tax payment and tax risk control. The fourth part is the core part of the article, this part according to the basic situation of LY company, gives the basic plan of tax planning and tax risk control measures of the company. In the aspect of tax planning research, it is carried out from three stages of early development, intermediate construction and sales transaction. In tax risk control, this paper puts forward some relevant suggestions from risk management process and tax planning scheme. The fifth part is the summary and conclusion of the full text. Based on the case of LY Real Estate Development Company, this paper gives some suggestions on tax administration of real estate industry from two aspects: internal control and external environment.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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