XT公司“领先国际”项目税收筹划方案研究

发布时间：2018-05-10 16:31

本文选题：税收筹划 + XT公司　；参考：《辽宁工程技术大学》2014年硕士论文

【摘要】：调整经营策略及财务方法进行纳税筹划来降低开发成本,是大多数房地产开发企业面临的现实问题。本文在系统研究税收筹划的一般原则与方法的基础上,运用实证分析法对XT公司“领先国际”项目税收筹划个案进行了系统研究。首先,深入考察XT公司“领先国际”项目的基本情况与日常经营模式,并在此基础上进一步调查该项目的立项背景与项目实施具体过程,通过访谈方式对该公司“领先国际”项目的相应财务数据与项目规划资料进行了详尽的收集；然后,根据调研数据资料,运用税收筹划的一般原则与方法为该项目设计科学合理的税收筹划方案。并通过评价此例税收筹划方案的实际效果,发掘此次税收筹划的技巧与关键点；最后,归纳房地产开发企业进行税收筹划的核心与切入点、误区以及风险规避等诸多重点问题。在实证研究中综合运用了实地调查法与数据采集法,文中收集的关于XT公司“领先国际”项目的财务数据、项目规划资料均为作者通过特殊渠道亲自采集到的第一手数据资料。正是这种数据资料的机密性、真实性与完整性保证了本文个案分析的透彻性,并在此基础上得以深刻概括整个房地产开发行业进行税收筹划过程的重中之重一筹划切入点。
[Abstract]:It is a realistic problem for most real estate development enterprises to adjust the management strategy and financial method to reduce the development cost. Based on the systematic study of the general principles and methods of tax planning, this paper makes a systematic study on the tax planning case of "leading International" project in XT Company by using the empirical analysis method. First of all, the basic situation and daily operating mode of XT's "leading International" project are thoroughly investigated, and on this basis, the background of the project and the concrete process of the project implementation are further investigated. Through interviews, the corresponding financial data and project planning data of the company's "leading International" project were collected in detail; then, according to the survey data, The general principles and methods of tax planning are used to design a scientific and reasonable tax planning scheme for the project. And through the evaluation of the actual effect of the tax planning program, explore the skills and key points of the tax planning; finally, summed up the real estate development enterprise tax planning of the core and entry point, misunderstanding and risk aversion and many other key issues. In the empirical research, the field investigation method and data acquisition method are used synthetically. The financial data collected in this paper about XT's "leading international" project are all first-hand data collected by the author through special channels. It is the confidentiality, authenticity and completeness of this data guarantee the thorough analysis of this paper, and on this basis, it is possible to summarize the most important of the tax planning process of the whole real estate development industry.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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