宁夏宏远房地产开发有限公司税务筹划研究
发布时间：2018-12-08 21:37
【摘要】：房地产行业是我国的支柱性行业,体现了我国经济的发展水平。伴随着房地产的快速发展,涉及房地产的相关税收政策也在不断变化,纳税支出在房地产开发公司的成本中所占的比例相当大,所以税收政策对房地产开发企业的发展影响很大。因此做好税收筹划工作,对降低房地产开发公司的税收成本,提高企业的经济效益具有重大的意义。 本文从理论和实务两个方面对房地产开发企业税收筹划问题进行了探讨,在介绍税收筹划概念、特点和程序的基础上,通过分析宁夏宏远房地产开发公司的案例,阐述房地产企业税收筹划的实际操作过程,以及通过对土地增值税、所得税、营业税的税收筹划方案的比较,说明房地产开发企业如何通过税收筹划降低纳税成本,用详细具体数字来阐明税收筹划对房地产开发企业是何等重要性,并对税收筹划过程中值得总结和推广的经验,需要注意和研究的问题以及筹划风险,进行针对性的分析。
[Abstract]:The real estate industry is the pillar industry of our country, which reflects the development level of our country's economy. With the rapid development of real estate, the tax policy related to real estate is constantly changing, and the tax expenditure accounts for a large proportion of the cost of the real estate development company. So the tax policy has a great impact on the development of real estate development enterprises. Therefore, it is of great significance to reduce the tax cost of the real estate development company and improve the economic benefit of the enterprise. This paper discusses the tax planning of real estate development enterprises from two aspects of theory and practice. On the basis of introducing the concept, characteristics and procedures of tax planning, this paper analyzes the case of Hongyuan Real Estate Development Company in Ningxia. This paper expounds the actual operation process of tax planning of real estate enterprises, and through the comparison of tax planning schemes of land value-added tax, income tax and business tax, explains how to reduce the tax cost by tax planning in real estate development enterprises. This paper clarifies the importance of tax planning to real estate development enterprises with detailed and concrete figures, and analyzes the problems and risks in tax planning that are worth summing up and popularizing, as well as the problems that need to be paid attention to and studied, as well as the risks of planning.
【学位授予单位】：宁夏大学
【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：2369033
[Abstract]:The real estate industry is the pillar industry of our country, which reflects the development level of our country's economy. With the rapid development of real estate, the tax policy related to real estate is constantly changing, and the tax expenditure accounts for a large proportion of the cost of the real estate development company. So the tax policy has a great impact on the development of real estate development enterprises. Therefore, it is of great significance to reduce the tax cost of the real estate development company and improve the economic benefit of the enterprise. This paper discusses the tax planning of real estate development enterprises from two aspects of theory and practice. On the basis of introducing the concept, characteristics and procedures of tax planning, this paper analyzes the case of Hongyuan Real Estate Development Company in Ningxia. This paper expounds the actual operation process of tax planning of real estate enterprises, and through the comparison of tax planning schemes of land value-added tax, income tax and business tax, explains how to reduce the tax cost by tax planning in real estate development enterprises. This paper clarifies the importance of tax planning to real estate development enterprises with detailed and concrete figures, and analyzes the problems and risks in tax planning that are worth summing up and popularizing, as well as the problems that need to be paid attention to and studied, as well as the risks of planning.
【学位授予单位】：宁夏大学
【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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