CH房地产公司纳税筹划方案设计
发布时间：2018-12-06 07:15
【摘要】：房地产行业投资规模大、开发周期长、涉及的税种多、税额大等特点,因此房地产开发企业纳税筹划要统筹兼顾,必须从战略和全局的视角进行纳税筹划,才能实现企业价值最大化。 本文通过对CH房地产开发公司进行个案研究,对纳税筹划的方法进行剖析,以企业财务管理的利益最大化为目标,把CH房地产开发公司的纳税筹划和经营活动紧密结合起来,以该企业涉及的主要税种为线条,分别就营业税、土地增值税、企业所得税、契税、房产税、城镇土地使用税进行了涉税筹划,其中运用了变更项目的开发模式、控制增值率、装修和物业提前介入等筹划方法,提出了较为可行的纳税筹划方案,通过对CH房地产开发公司纳税筹划前后的税收负担和企业价值进行了对比分析,发现进行纳税筹划后公司税收支出有较大程度降低,对提升企业价值有所贡献。
[Abstract]:The real estate industry investment scale is large, the development period is long, involves many kinds of taxes, the tax amount and so on characteristic, therefore the real estate development enterprise tax planning must carry on the tax planning from the strategic and the overall angle of view, Can realize the enterprise value maximization. Based on the case study of CH Real Estate Development Company and the analysis of the method of tax planning, this paper aims at maximizing the benefit of enterprise financial management, and closely combines the tax planning and management activities of CH Real Estate Development Company. Taking the main types of taxes involved in the enterprise as the lines, the tax planning of business tax, land value-added tax, enterprise income tax, deed tax, real estate tax and urban land use tax is carried out respectively, in which the development mode of the modified project is used to control the value added rate. This paper puts forward some feasible tax planning methods, such as decoration and property intervention in advance, and makes a comparative analysis of the tax burden and enterprise value of CH real estate development company before and after tax planning. It is found that after tax planning, the company's tax expenditure is reduced to a greater extent, which contributes to the promotion of enterprise value.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42;F812.42
本文编号：2365645
[Abstract]:The real estate industry investment scale is large, the development period is long, involves many kinds of taxes, the tax amount and so on characteristic, therefore the real estate development enterprise tax planning must carry on the tax planning from the strategic and the overall angle of view, Can realize the enterprise value maximization. Based on the case study of CH Real Estate Development Company and the analysis of the method of tax planning, this paper aims at maximizing the benefit of enterprise financial management, and closely combines the tax planning and management activities of CH Real Estate Development Company. Taking the main types of taxes involved in the enterprise as the lines, the tax planning of business tax, land value-added tax, enterprise income tax, deed tax, real estate tax and urban land use tax is carried out respectively, in which the development mode of the modified project is used to control the value added rate. This paper puts forward some feasible tax planning methods, such as decoration and property intervention in advance, and makes a comparative analysis of the tax burden and enterprise value of CH real estate development company before and after tax planning. It is found that after tax planning, the company's tax expenditure is reduced to a greater extent, which contributes to the promotion of enterprise value.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42;F812.42
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