思科房地产公司税收筹划研究

发布时间：2018-04-28 22:02

本文选题：房地产企业 + 税收　；参考：《哈尔滨理工大学》2014年硕士论文

【摘要】：房地产行业是国民经济的支柱产业，对于我国经济的发展起着重要的作用。近几年，我国房价一路攀升，一方面资本对利润的追逐增加了行业的竞争压力，另一方面，房价高升带来了一系列的经济和社会问题，国家宏观调控政策不断出台，房地产企业的市场环境不断发生变化，与房地产开发相关的各项工程开发成本和人力成本不断升高，一些中小房地产企业资金不足等，使房地产企业在土地取得、资金筹集、产品结构、发展模式等各个方面面临严峻的考验。因此，在我国现行税法规定的框架下进行税收筹划，对于减少房地产企业的成本，提高企业的管理水平具有重要意义。本文在对房地产企业的经营特点和行业现状分析的基础上，分析房地产企业税收筹划行为的合法性、税收筹划的常用技术、税收筹划的动机与可行性；针对思科房地产公司的业务，对思科房地产公司的财务状况以及涉税进行分析；提出思科房地产公司进行税收筹划的基本原则，对主要税种提出思科房地产公司的税收筹划方法，包括营业税的税收筹划、企业所得税的税收筹划、土地增值税及其他税种的税收筹划，，并从纵向对思科房地产公司项目各个阶段，包括项目前期建立与后期经营的税收进行筹划。本文通过研究思科房地产公司税收筹划问题,对思科房地产公司进行有效的税收筹划，降低企业赋税，提高企业的经济效益，从而增强思科房地产公司的市场竞争力具有重要的作用。
[Abstract]:The real estate industry is the pillar industry of the national economy and plays an important role in the development of our economy. In recent years, housing prices in China have been rising. On the one hand, the pursuit of profits by capital has increased the competition pressure in the industry. On the other hand, the high housing prices have brought about a series of economic and social problems. The market environment of real estate enterprises is constantly changing, the development costs and manpower costs of various projects related to real estate development are constantly rising, and some small and medium-sized real estate enterprises have insufficient funds, so that real estate enterprises can obtain and raise funds in land. Product structure, development model and other aspects are facing a severe test. Therefore, it is of great significance to reduce the cost of the real estate enterprises and improve the management level of the real estate enterprises under the framework of the current tax law in our country. Based on the analysis of the management characteristics and the present situation of the real estate enterprise, this paper analyzes the legitimacy of the tax planning behavior, the common technology of the tax planning, the motivation and feasibility of the tax planning. According to the business of Cisco real estate company, the financial situation and tax of Cisco real estate company are analyzed, and the basic principles of tax planning for Cisco real estate company are put forward. To put forward the tax planning methods of Cisco Real Estate Company, including the tax planning of business tax, the tax planning of enterprise income tax, the tax planning of land value-added tax and other taxes, And from the vertical to Cisco real estate company project stages, including the establishment of the project and later management of tax planning. By studying the tax planning problem of Cisco Real Estate Company, this paper carries on effective tax planning to Cisco Real Estate Company, reduces the enterprise tax, and improves the economic benefit of the enterprise. Thus strengthens the Cisco real estate company's market competition ability to have the important function.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

【共引文献】