湖南地级市某房地产企业所得税税务筹划研究
发布时间：2018-10-20 17:42
【摘要】：税务筹划是纳税人在自己纳税行为发生之前，以不违反国家法律、法规为行动的前提，通过对企业的组织结构、生产经营、财务管理等经济业务或行为中涉及税务事项进行分析以后，采取一定的调整策略，预先进行规划运筹，实现在企业价值最大化的战略框架下能够达到企业税收负担的最优化处理。而本文谈及的企业所得税是这样一个税种，它以生产、经营和其他所得作为自己的课税对象，其特点可以概括为计算程序较为复杂、内容涉及非常广泛等，它是企业所需要缴纳的主要税种之一，对每个企业所得利润的影响较大。随着我国税制与国际惯例实现接轨，我国所得税体系也在不断发展，变得日趋完善和丰富，每个企业的企业所得税的税务筹划也变得日益重要。 房地产行业是我国当前的重点行业，在我国发展中尤其是经济方面起着重要的作用。随着近年来我国房地产业的快速发展，涉及房地产业的税收政策也因国家政策的调整而不断发生变化。因为现阶段税收在房地产企业的成本支出中占有较大比重，对企业的发展产生了非常重大的影响，所以，对于每个房地产企业来说，进行房地产企业的税务筹划研究，关乎企业的生存发展，具有非常强的现实意义。研究房地产公司的税务筹划，也可能在与税务部门的互动中推进税收政策朝着更加公正和更加完善的方向发展，为房地产行业的健康发展提供更好的外部环境，实现政府通过房地产政策和税收的引导对房地产行业进行有效宏观调控的目标。 本文追本溯源，从税务统筹的基本概念说起，述及税务统筹的特点、作用、重要意义，分析了企业所得税的特征，在房地产企业承担的税收体系中的地位、筹划平台和技术，并切入湖南地级市FZ房地产公司实例，对该公司企业所得税税务筹划问题进行研究探讨，通过条分缕析其管理和纳税中存在的问题，提出税务筹划目标，并选取其涉税业务中与所得税筹划有关的六个重要节点，进行筹划效果比对，以其减税效应说明了企业所得税税务筹划在房地产企业生产经营中运用的重要性。 本文具有以下特色，一是实用性较强，对企业所得税税务筹划和房地产企业选取的切入点较具代表性，为企业筹划企业所得税提供了可资借鉴的实例；二是视角全面。在所得税的筹划中结合其他税种和财务管理综合考量，，防止了一叶障目，影响企业整体税负；三是注重采用多种论述方法，如比较法、图表法等，较形象地对自身观点进行了有说服力的证明。
[Abstract]:Tax planning is the premise for taxpayers to act without violating the laws and regulations of the state before their tax paying acts occur, through the organizational structure of the enterprises, production and operation, After analyzing the tax matters involved in economic business or behavior such as financial management, they adopt certain adjustment strategies and carry out planning and operation in advance, Under the strategic framework of maximizing enterprise value, the optimal treatment of tax burden can be achieved. The enterprise income tax mentioned in this paper is such a kind of tax, which takes production, operation and other income as its tax object. Its characteristics can be summarized as complicated calculation procedure, very extensive content, and so on. It is one of the main taxes that enterprises have to pay, which has a great impact on the profits of each enterprise. With the realization of our tax system in line with international practice, the income tax system of our country is developing, becoming more and more perfect and rich, and the tax planning of each enterprise becomes more and more important. Real estate industry is the key industry of our country at present, and plays an important role in the development of our country, especially in the economic aspect. With the rapid development of China's real estate industry in recent years, the tax policy related to the real estate industry has been constantly changed because of the adjustment of the national policy. Because tax revenue occupies a large proportion in the cost and expenditure of real estate enterprises at the present stage, it has a very significant impact on the development of enterprises. Therefore, for every real estate enterprise, it is necessary to study the tax planning of real estate enterprises. Related to the survival and development of enterprises, has a very strong practical significance. The study of tax planning of real estate companies may also promote the development of tax policies in the direction of greater fairness and perfection in the interaction with the tax authorities, thus providing a better external environment for the healthy development of the real estate industry. Realize the government through the real estate policy and tax guidance to the real estate industry effective macro-control objectives. This paper traces back to the source, starting from the basic concept of tax coordination, discusses the characteristics, functions and important significance of tax planning, analyzes the characteristics of enterprise income tax, its position in the tax system undertaken by real estate enterprises, its planning platform and technology. And cut into the example of FZ real estate company of Hunan prefectural level, study the tax planning problem of enterprise income tax of this company, analyze the problems existing in its management and tax payment, put forward the tax planning goal, It also selects six important nodes related to income tax planning in its tax-related business to compare the effect of planning, and explains the importance of the application of enterprise income tax planning in the production and operation of real estate enterprises with its tax reduction effect. This paper has the following characteristics: first, it has strong practicability, which is representative for the tax planning of enterprise income tax and the selection of real estate enterprises, and provides a reference example for enterprise income tax planning; the second is a comprehensive perspective. In the planning of income tax, combined with other types of taxes and financial management, comprehensive consideration has been taken to prevent a leaf failure and affect the overall tax burden of an enterprise. Third, emphasis has been placed on adopting a variety of argumentation methods, such as the comparative method, the chart method, and so on. More vividly to own viewpoint has carried on the persuasive proof.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42
本文编号：2283912
[Abstract]:Tax planning is the premise for taxpayers to act without violating the laws and regulations of the state before their tax paying acts occur, through the organizational structure of the enterprises, production and operation, After analyzing the tax matters involved in economic business or behavior such as financial management, they adopt certain adjustment strategies and carry out planning and operation in advance, Under the strategic framework of maximizing enterprise value, the optimal treatment of tax burden can be achieved. The enterprise income tax mentioned in this paper is such a kind of tax, which takes production, operation and other income as its tax object. Its characteristics can be summarized as complicated calculation procedure, very extensive content, and so on. It is one of the main taxes that enterprises have to pay, which has a great impact on the profits of each enterprise. With the realization of our tax system in line with international practice, the income tax system of our country is developing, becoming more and more perfect and rich, and the tax planning of each enterprise becomes more and more important. Real estate industry is the key industry of our country at present, and plays an important role in the development of our country, especially in the economic aspect. With the rapid development of China's real estate industry in recent years, the tax policy related to the real estate industry has been constantly changed because of the adjustment of the national policy. Because tax revenue occupies a large proportion in the cost and expenditure of real estate enterprises at the present stage, it has a very significant impact on the development of enterprises. Therefore, for every real estate enterprise, it is necessary to study the tax planning of real estate enterprises. Related to the survival and development of enterprises, has a very strong practical significance. The study of tax planning of real estate companies may also promote the development of tax policies in the direction of greater fairness and perfection in the interaction with the tax authorities, thus providing a better external environment for the healthy development of the real estate industry. Realize the government through the real estate policy and tax guidance to the real estate industry effective macro-control objectives. This paper traces back to the source, starting from the basic concept of tax coordination, discusses the characteristics, functions and important significance of tax planning, analyzes the characteristics of enterprise income tax, its position in the tax system undertaken by real estate enterprises, its planning platform and technology. And cut into the example of FZ real estate company of Hunan prefectural level, study the tax planning problem of enterprise income tax of this company, analyze the problems existing in its management and tax payment, put forward the tax planning goal, It also selects six important nodes related to income tax planning in its tax-related business to compare the effect of planning, and explains the importance of the application of enterprise income tax planning in the production and operation of real estate enterprises with its tax reduction effect. This paper has the following characteristics: first, it has strong practicability, which is representative for the tax planning of enterprise income tax and the selection of real estate enterprises, and provides a reference example for enterprise income tax planning; the second is a comprehensive perspective. In the planning of income tax, combined with other types of taxes and financial management, comprehensive consideration has been taken to prevent a leaf failure and affect the overall tax burden of an enterprise. Third, emphasis has been placed on adopting a variety of argumentation methods, such as the comparative method, the chart method, and so on. More vividly to own viewpoint has carried on the persuasive proof.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42
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