中山市睿龙房地产开发有限公司的税收筹划研究
发布时间：2018-07-28 16:58
【摘要】：近年来，我国对房地产企业的宏观调控力度越来越大，全球整个经济环境越来越复杂多变，导致房地产企业的生产经营受到了严重的影响，进而限制了企业自身发展。目前学术界和房产业界最关注的话题是如何增强房地产公司自身的抗市场风险与创利能力。因此，如何使房地产企业减轻税负与减少经营成本，从而增强市场竞争力就成为一个重要的现实问题。而促进房地产企业发展的手段有多种，其中对房地产企业进行税收筹划是重要的手段。 随着国内大型房地产企业的日益扩张，企业迅速发展状态已经向全国二三线城市蔓延，我国二三线城市本土中小型房地产企业的发展受到了严重威胁，因此这类企业必须要进行税收筹划。 本文采用案例分析为主，理论研究为辅，运用比较分析等方法，着眼房地产公司每个生产经营环节的特征进行税收筹划研究。因此，本文专门研究了正处于二三线城市的中山市本土的睿龙房地产开发有限公司税收筹划活动，，解剖分析该公司到目前为止还没有进行税收筹划的原因，并通过相关理论认为该公司是有可能并且有必要进行税收筹划的。在这基础上，本文针对该公司的开发建设、交易环节和保有环节等各个具体的生产活动，设计出一套税收筹划方案，并提出税收筹划风险的防范对策，为中小型房地产公司具体实务提供了有效的税收筹划建议。
[Abstract]:In recent years, our country has more and more macro-control to the real estate enterprises, the global economic environment is more and more complex and changeable, which leads to the serious influence of the production and management of real estate enterprises, and thus limits the development of the enterprises. At present, the most important topic in the academia and the real estate industry is how to enhance the resistance of the Real Estate Company itself. Therefore, how to reduce the tax burden and reduce the operating cost and enhance the competitive power of the real estate enterprises has become an important practical problem. There are many ways to promote the development of real estate enterprises, among which the tax planning of real estate enterprises is an important means.
With the expansion of large real estate enterprises in China, the rapid development of enterprises has spread to the two or three line cities throughout the country. The development of the local and small real estate enterprises in the two or three line cities of our country is seriously threatened. Therefore, this kind of enterprises must carry out tax planning.
This article adopts the case analysis mainly, the theoretical research is supplemented, the comparative analysis and other methods are used to study the tax planning of each production and operation link of the Real Estate Company. Therefore, this paper specializes in the study of the tax planning activities of the local Rui Long Real Estate Development Co., Ltd. in Zhongshan, which is in the two or three line city. So far, the company has not yet carried out the tax planning reasons, and through the relevant theory that the company is possible and necessary to carry out tax planning. On this basis, this paper designed a set of tax planning scheme, and proposed a set of tax planning programs for the company's development and construction, trading links and protection links and other specific production activities. The precautionary measures for tax planning risks provide effective tax planning proposals for small and medium-sized Real Estate Company.
【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;F299.233.4
本文编号：2150951
[Abstract]:In recent years, our country has more and more macro-control to the real estate enterprises, the global economic environment is more and more complex and changeable, which leads to the serious influence of the production and management of real estate enterprises, and thus limits the development of the enterprises. At present, the most important topic in the academia and the real estate industry is how to enhance the resistance of the Real Estate Company itself. Therefore, how to reduce the tax burden and reduce the operating cost and enhance the competitive power of the real estate enterprises has become an important practical problem. There are many ways to promote the development of real estate enterprises, among which the tax planning of real estate enterprises is an important means.
With the expansion of large real estate enterprises in China, the rapid development of enterprises has spread to the two or three line cities throughout the country. The development of the local and small real estate enterprises in the two or three line cities of our country is seriously threatened. Therefore, this kind of enterprises must carry out tax planning.
This article adopts the case analysis mainly, the theoretical research is supplemented, the comparative analysis and other methods are used to study the tax planning of each production and operation link of the Real Estate Company. Therefore, this paper specializes in the study of the tax planning activities of the local Rui Long Real Estate Development Co., Ltd. in Zhongshan, which is in the two or three line city. So far, the company has not yet carried out the tax planning reasons, and through the relevant theory that the company is possible and necessary to carry out tax planning. On this basis, this paper designed a set of tax planning scheme, and proposed a set of tax planning programs for the company's development and construction, trading links and protection links and other specific production activities. The precautionary measures for tax planning risks provide effective tax planning proposals for small and medium-sized Real Estate Company.
【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;F299.233.4
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