H公司纳税筹划研究

发布时间：2018-06-29 15:24

本文选题：房地产 + 价值链　；参考：《河北科技大学》2014年硕士论文

【摘要】：房地产开发业是我国第三产业的重要组成部分,对我国经济的发展有很大的影响作用,对建材、钢铁、物业服务等行业有很强的辐射带动作用。然而,由于市场的不成熟和不完全竞争,出现了房价虚高的现像。政府和银行采取了一系列措施对房地产市场进行规范和调整。同时,房地产行业面对的市场环境日趋完善,其他行业企业不断涌入房地产市场,房地产开发企业间竞争愈发激烈,房地产企业的高利润越来越难以实现。然而房地产开发企业缴纳的税收在我国税收总收入占有较大的比重,我国大部分房地产开发企业负担着较高的税收负担,纳税筹划是房地产企业降低企业税负、增加企业的利润的重要途径。纳税筹划在我国开展时间不久,但是越来越多的企业开始重视纳税筹划。本文主要研究H公司的纳税筹划问题,首先分析纳税筹划在国内外的研究动态,阐述了国内外不同角度的纳税筹划研究成果,其次解释了有效纳税筹划理论思想和价值链的基本思想及发展情况,再次根据文字资料和相关数据详细分析了H公司经营情况和财税状况,运用价值链分析法对H公司纳税筹划方案设计进行定位。然后根据对H公司基本情况及价值链分析情况,选取H公司价值链的部分环节进行了纳税筹划方案的设计和选择,并对纳税筹划风险防范进行分析,提出纳税筹划风险防范的措施和防范策略帮助H公司应对营改增政策的到来。论文结合运用有效纳税筹划理论和值链分析法对H公司进行了纳税筹划,丰富了房地产开发企业在纳税筹划理论研究方面的研究,对房地产开发企业在战略规划的基础上实施纳税筹划提供了新的思路。通过对政策选择和法律法规的应用实现了H公司纳税成本的降低,减轻了H公司的负担的以促进H公司利润的增长,提高了H公司经营管理水平,降低了H公司的纳税筹划风险,增加企业的价值同时促进了企业和行业中其他企业的合作共赢,打造优质的价值链生态体系。最后,H公司纳税筹划研究,也为H公司以后楼盘的的开发提供借鉴作用,为提高H公司在房地产市场中的生存和发展能力做出了一定的贡献。
[Abstract]:Real estate development is an important part of the tertiary industry in China, which has a great impact on the economic development of our country, and has a strong radiation driving effect on the building materials, steel, property service and other industries. However, due to market immaturity and incomplete competition, there is a phenomenon of false high house prices. The government and banks have taken a series of measures to regulate and adjust the real estate market. At the same time, the market environment of the real estate industry is becoming more and more perfect, other industry enterprises pour into the real estate market constantly, the competition between the real estate development enterprises becomes more and more fierce, the high profit of the real estate enterprise becomes more and more difficult to realize. However, the tax revenue paid by the real estate development enterprises occupies a large proportion of the total tax revenue in our country. Most of the real estate development enterprises in our country bear a higher tax burden, and tax planning is to reduce the tax burden of the real estate enterprises. An important way to increase the profits of an enterprise. Tax planning in our country for a short time, but more and more enterprises began to pay attention to tax planning. This paper mainly studies the tax planning of H Company. Firstly, it analyzes the research trends of tax planning at home and abroad, and expounds the research results of tax planning from different angles at home and abroad. Secondly, it explains the theory of effective tax planning and the basic ideas and development of the value chain, and then analyzes the operating situation and tax status of H Company in detail according to the written data and related data. The value chain analysis method is used to locate the tax planning scheme of H Company. Then, according to the basic situation of H Company and the value chain analysis, we select some links of H company value chain to design and select the tax planning scheme, and analyze the risk prevention of tax planning. This paper puts forward the measures of tax planning risk prevention and countermeasures to help H company cope with the arrival of the policy of camp reform and increase. This paper combines the theory of effective tax planning and value chain analysis to carry out tax planning for H Company, which enriches the research on the theory of tax planning for real estate development enterprises. This paper provides a new way for real estate development enterprises to implement tax planning on the basis of strategic planning. Through the policy choice and the application of laws and regulations, the tax cost of H company is reduced, the burden of H company is lightened, the profit growth of H company is promoted, and the management level of H company is improved. It reduces the risk of tax planning of H Company, increases the value of enterprises and promotes the win-win cooperation between enterprises and other enterprises in the industry, and builds a high quality value chain ecological system. Finally, the study of tax planning of company H also provides a reference for the development of real estate in the future of H company, and makes a certain contribution to improve the survival and development ability of company H in the real estate market.
【学位授予单位】：河北科技大学
【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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