房地产企业的税收筹划研究
发布时间：2018-07-24 11:01
【摘要】：税收筹划在现代企业的管理中越发重要。对于企业来说，完善的税收筹划方案一方面可以节约企业的税收成本，，完善企业的财务核算体系，提高企业的竞争力；另一方面，税收筹划是在遵守国家法律法规的前提下进行的，是对国家产业政策的积极响应，有利于促进房地产行业的持续健康发展，对国民经济的健康发展具有重要意义。 作为国民经济支柱产业的房地产行业正面临着新的严峻形势，国家新的宏观调控政策不断出台，使得房地产企业在土地取得、资金筹集、产品结构、发展模式等各个方面面临严峻的考验。面对更加激烈的同业竞争，在内部成本费用压缩空间很小的背景下，税收筹划成为房地产企业提高竞争力的重要手段。同时，国家一系列的调控政策和税收法律法规的出台，也为房地产企业提供了税收筹划的空间。 本文在总结回顾前人研究成果的基础上，系统论述了税收筹划的基本理论与方法；接着本文以房地产行业为具体研究对象，结合房地产行业的具体经营流程，全面分析了房地产行业各个生产经营阶段的税收筹划方法,并指出了房地产企业各经营环节存在的税收筹划风险点及应对措施；最后以X房地产企业为具体实例，将前文分析论述的税收筹划理论运用于X房地产企业的具体经营活动中，通过不同税收筹划的比较，揭示税收筹划对房地产企业的重要意义。
[Abstract]:Tax planning is becoming more and more important in the management of modern enterprises. For enterprises, a sound tax planning scheme can, on the one hand, save the tax cost of an enterprise, perfect the financial accounting system of an enterprise, and improve the competitiveness of an enterprise; on the other hand, Tax planning is carried out under the premise of complying with national laws and regulations. It is a positive response to the national industrial policy, which is conducive to promoting the sustainable and healthy development of the real estate industry and is of great significance to the healthy development of the national economy. The real estate industry, as the pillar industry of the national economy, is facing a new grim situation. The new macro-control policies of the state have been continuously promulgated, which has made real estate enterprises obtain land, raise funds, and produce structure. Development model and other aspects are facing a severe test. In the face of more fierce competition, tax planning has become an important means for real estate enterprises to improve their competitiveness. At the same time, a series of national regulation and control policies and the introduction of tax laws and regulations also provide tax planning space for real estate enterprises. On the basis of summarizing and reviewing the previous research results, this paper systematically discusses the basic theories and methods of tax planning, and then takes the real estate industry as the specific research object, combined with the real estate industry specific business process, This paper comprehensively analyzes the methods of tax planning in various stages of production and operation of real estate industry, and points out the risk points and countermeasures of tax planning in various management links of real estate enterprises. Finally, taking X real estate enterprise as a concrete example, This paper applies the theory of tax planning to X real estate enterprises, and reveals the significance of tax planning to real estate enterprises through the comparison of different tax planning.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F299.233.4
本文编号：2141163
[Abstract]:Tax planning is becoming more and more important in the management of modern enterprises. For enterprises, a sound tax planning scheme can, on the one hand, save the tax cost of an enterprise, perfect the financial accounting system of an enterprise, and improve the competitiveness of an enterprise; on the other hand, Tax planning is carried out under the premise of complying with national laws and regulations. It is a positive response to the national industrial policy, which is conducive to promoting the sustainable and healthy development of the real estate industry and is of great significance to the healthy development of the national economy. The real estate industry, as the pillar industry of the national economy, is facing a new grim situation. The new macro-control policies of the state have been continuously promulgated, which has made real estate enterprises obtain land, raise funds, and produce structure. Development model and other aspects are facing a severe test. In the face of more fierce competition, tax planning has become an important means for real estate enterprises to improve their competitiveness. At the same time, a series of national regulation and control policies and the introduction of tax laws and regulations also provide tax planning space for real estate enterprises. On the basis of summarizing and reviewing the previous research results, this paper systematically discusses the basic theories and methods of tax planning, and then takes the real estate industry as the specific research object, combined with the real estate industry specific business process, This paper comprehensively analyzes the methods of tax planning in various stages of production and operation of real estate industry, and points out the risk points and countermeasures of tax planning in various management links of real estate enterprises. Finally, taking X real estate enterprise as a concrete example, This paper applies the theory of tax planning to X real estate enterprises, and reveals the significance of tax planning to real estate enterprises through the comparison of different tax planning.
【学位授予单位】：山东财经大学
【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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