凯诺置业有限公司鸿威项目纳税筹划研究

发布时间：2018-02-04 07:24

本文关键词： 纳税筹划房地产企业纳税收益　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着国家房价政策的步步紧逼，作为典型资金密集型的房地产行业，利润正遭受严重挤压。一系列的宏观调控政策迫使房地产企业在合法合规的基础上必须通过纳税筹划的手段达到企业税收负担最小化，从而减轻资金压力，降低成本，增加经济效益，打造企业的竞争优势，为公司的发展打下基础。在此背景下，探寻税收政策背后是否存在企业能够加以利用的纳税筹划空间，对纳税筹划的关键环节进行准确定位，以及如何利用税收优惠政策进行具体的筹划操作就显得尤为重要。房地产开发企业在税收方面显著特点是，要缴纳的土地增值税和营业税金额均较大。因此，，当前对房地产企业纳税筹划的研究具有重大的现实意义。另外，营业税改增值税政策预计也即将全面铺开。本文立足于国家税收政策的内容，通过多视角挖掘宏观调控政策下房地产行业纳税筹划的空间及风险点。在此基础上建立具体项目背景下的筹划方案，尤其是运用了相关理论，根据不同的建房模式、销售模式来进行纳税筹划。本文旨在为房地产企业提供有效、具有实践意义的纳税筹划思路。论文在系统的阐述了纳税筹划的相关理论的基础上，针对长沙市凯诺置业有限公司的鸿威项目的基本情况进行的介绍，着重介绍了鸿威项目涉及的税种分析，并指出了鸿威项目在纳税筹划方面存在的困难。随后，针对凯诺置业有限公司旗下房地产开发项目——鸿威项目存在的问题进行纳税筹划。论文的筹划主要体现在对鸿威建设项目，采用不同的项目合作方式和销售方式，并通过实际的验算得出适合该项目的方式。最后，论文提出了长沙市凯诺置业有限公司鸿威项目的纳税筹划方案的实施保障，主要是从树立正确的纳税筹划意识、明确纳税筹划的前提、设置专业的税务筹划机构、细化其他部门的协调工作、建立有效的反馈机制和激励机制和加强与税务行政执法机关的沟通交流这六个方面来确保凯诺置业有限公司鸿威项目的税务筹划方案的有效实施。
[Abstract]:As a typical capital-intensive real estate industry, the national house price policy is pressing step by step. Profit is being severely squeezed. A series of macro-control policies have forced real estate companies to minimize the tax burden through tax planning on the basis of legal compliance, thus reducing the financial pressure. Reduce the cost, increase economic benefits, build the competitive advantage of the enterprise, lay the foundation for the development of the company. Under this background, explore whether there is tax planning space that the enterprise can use behind the tax policy. It is very important to accurately locate the key links of tax planning and how to make use of preferential tax policies to carry out specific planning operations. The outstanding characteristics of real estate development enterprises in tax is that the amount of land value-added tax and business tax to be paid is large. Therefore, the current research on tax planning of real estate enterprises has great practical significance. Business tax reform of value-added tax policy is expected to be fully rolled out. This article is based on the content of the national tax policy. Through multiple perspectives to explore the real estate industry tax planning under the macro-control policy space and risk points. On this basis to establish a specific project under the background of the planning plan, especially the use of relevant theories. The purpose of this paper is to provide effective and practical tax planning for real estate enterprises. On the basis of the related theories of tax planning, this paper introduces the basic situation of Hongwei project in Keno Real Estate Co., Ltd in Changsha, focusing on the analysis of tax types involved in Hongwei Project. It also points out the difficulties in tax planning of Hongwei project. Aiming at the problems existing in the real estate development project of Keno Real Estate Co., Ltd.-Hongwei Project, the thesis is mainly reflected in the construction project of Hongwei. Use different project cooperation and sales methods, and through the actual calculation to find out the suitable way for the project. Finally. The paper puts forward the implementation of tax planning scheme of Hongwei project in Changsha Keno Real Estate Co., Ltd., which is mainly from setting up correct tax planning consciousness and clarifying the premise of tax planning. Set up professional tax planning agencies to refine the coordination work of other departments. To establish effective feedback mechanism and incentive mechanism and strengthen communication and exchange with tax administrative law enforcement agencies to ensure the effective implementation of the tax planning scheme of Honeywell Project of Keno Real Estate Co., Ltd.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F299.233.42

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