鼎业房地产开发有限公司的纳税筹划
发布时间:2018-02-25 04:32
本文关键词: 房地产业 纳税筹划 税收负担 出处:《黑龙江大学》2014年硕士论文 论文类型:学位论文
【摘要】:随着我国市场经济体制的完善,各行各业的竞争日益激烈。房地产业通过纳税筹划的手段来达到企业税收负担最小化,,从而降低成本打造企业的竞争优势,是目前房地产企业增强竞争力的最有效的方法之一。 本文以鼎业房地产开发有限公司为例,首先介绍了相关理论基础及税收有关规定,其次对鼎业房地产开发有限公司的财务状况及各税种的纳税情况做简要介绍,再次对该公司的财务状况、纳税状况进行分析,说明该公司在纳税方面存在问题需要进行纳税筹划,最后对该公司做出可行的纳税筹划。证明在当前激烈竞争的房地产行业里,偷漏税已经不能给企业带来更高的经济效益,房地产企业需要进行纳税筹划。
[Abstract]:With the perfection of the market economy system in our country, the competition in various industries is becoming more and more fierce. The real estate industry achieves the minimum tax burden by means of tax planning, thus reducing the cost to create the competitive advantage of the enterprise. It is one of the most effective ways for real estate enterprises to enhance their competitiveness. Taking Dingye Real Estate Development Co., Ltd as an example, this paper firstly introduces the relevant theoretical basis and relevant tax regulations, and then briefly introduces the financial situation and the tax payment of various tax categories of Dingye Real Estate Development Co., Ltd. After analyzing the financial situation and tax status of the company again, it shows that the company has problems in paying taxes and needs tax planning. Finally, it makes a feasible tax planning for the company. It proves that in the current fierce competition in the real estate industry, Tax evasion can not bring higher economic benefits to enterprises, real estate enterprises need to tax planning.
【学位授予单位】:黑龙江大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F275.4;F299.233.41
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