ZL公司土地增值税的税务筹划分析

发布时间：2018-02-13 14:35

本文关键词： 房地产企业土地增值税税务筹划　出处：《天津商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：税务筹划,是指在纳税行为发生之前,在不违反法律、法规的经营活动或投资行为等涉税事项做出事先安排,以达到少缴税或递延纳税目标的一系列谋划活动。房地产业是我国的支柱行业之一,在国民经济体系中有何非常重要的地位。本文首先通过对ZL公司龙岗项目的开发和销售案例的描述从土地增值税筹划角度出发,探讨房地产企业如何利用税收政策进行税务筹划,并且.通过分析和对比,确定税务筹划的最佳方案,从而实现降低企业税收负担,增加盈利的目的。最后,针对本案例筹划过程中存在的具体问题,对各个税务筹划方案给出综合的研判。全文分为四个部分：第一章是绪论,首先讲述了文章的选题背景和研究意义,然后说明了文章主要的研究方法、主要内容,最后说明了文章的创新点和不足。第二章讲述了房地产行业的发展和税负现状,指出房地产行业近些年来回归了理性,发展不再迅速,但是土地增值税却一直上涨,同时指出企业进行土地增值税筹划的必要性。从理论上介绍了房产公司土地增值税务筹划的主要手段：利用公司的组织形式筹划,利用合理定价筹划、利用合理扣除项筹划和利用核定征收法筹划。第三章是针对ZL公司深圳龙岗项目的土地增值税进行税务筹划解析。文章首先介绍了案例的详情,并计算了税务筹划前的企业利润测算数据。随后运用变更企业组织形式,合理对项目进行分类核算,利用公共配套设施增加开发成本方法,对企业的土地增值税进行了纳税筹划。最后对筹划方案进行选择并说明选择的依据。第四章是在理论上对ZL公司的土地增值税筹划方案选择后,将理论和实践联合起来综合评判税务筹划方案,以此向企业提出筹划建议。最后通过对ZL公司土地增值税筹划方案的分析,得出给房地产行业税务筹划带来的启示。
[Abstract]:Tax planning refers to making prior arrangements for tax-related matters, such as business activities or investment acts that do not violate the laws and regulations, before the occurrence of tax paying acts, A series of planning activities to achieve the goal of paying less or deferred taxes. The real estate industry is one of the pillar industries in our country. What is the very important position in the national economic system. Firstly, this paper describes the development and sales cases of the Longgang project of ZL Company from the perspective of land value-added tax planning. This paper discusses how real estate enterprises use tax policies to carry out tax planning, and, through analysis and comparison, determines the best scheme of tax planning, so as to achieve the purpose of reducing the tax burden of enterprises and increasing profits. In view of the concrete problems existing in this case planning process, this paper gives a comprehensive study and judgment of each tax planning scheme. The full text is divided into four parts:. The first chapter is the introduction, which first describes the background and significance of the research, then explains the main research methods, main contents, and finally explains the innovation and shortcomings of the article. The second chapter describes the development of the real estate industry and the current situation of tax burden, pointing out that the real estate industry has returned to rationality in recent years, the development is no longer rapid, but the land value-added tax has been rising. At the same time, the paper points out the necessity for enterprises to plan land value-added tax, and theoretically introduces the main means of land value-added tax planning of real estate companies, that is, using the organization form of the company to plan, and making use of the reasonable pricing planning. Use reasonable deduction item planning and use approved collection method planning. The third chapter is to analyze the tax planning of the land value-added tax in Shenzhen Longgang project of ZL company. Firstly, the article introduces the details of the case, and calculates the data of the enterprise profit before tax planning. This paper reasonably classifies and calculates the items, uses the method of increasing the development cost of the public supporting facilities, and makes tax planning for the land value-added tax of the enterprise. Finally, the planning scheme is selected and the basis of the selection is explained. Chapter 4th is the theory of ZL company after the choice of land value-added tax planning plan, the theory and practice will be combined to comprehensively judge the tax planning plan, Finally, through the analysis of ZL company's land value-added tax planning scheme, the enlightenment to the tax planning of the real estate industry is obtained.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F812.42

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