H房地产开发有限公司纳税筹划

发布时间：2018-01-05 22:17

本文关键词：H房地产开发有限公司纳税筹划　出处：《黑龙江大学》2013年硕士论文　论文类型：学位论文

【摘要】：近些年来，房地产行业面对市场的日趋完善以及竞争的愈发激烈，急需要设计一套合理、有效、可操作的纳税筹划设计方案来实现合理经营，科学管理。本文主要根据纳税筹划的基本理论，以某房地产公司的经营销售情况为具体案例，分析该公司的主要财务报表等信息，根据国家及地方近些年颁布的与房地产相关的税收政策，针对房地产企业纳税方面存在的共性及个性问题进行研究，重点分析房地产企业在生产经营过程中几个重要税种，如，，土地增值税、土地使用税、营业税、企业所得税容易出现的问题。通过对企业状况掌握的前期准备阶段，到纳税筹划方案的设计阶段，再到纳税方案的选择执行阶段，最后到对纳税筹划方案进行总结阶段。
[Abstract]:In recent years, the real estate industry in the face of market and the increasingly fierce competition, the urgent need to design a set of reasonable and effective operation, the tax planning design scheme to realize the reasonable management, scientific management.
This paper is mainly based on the basic theory of tax planning, the sales amount of a Real Estate Company as an example, the analysis of the company's main financial statements and other information, according to the tax policy and real estate related national and local issued in recent years, research on commonness and personality problems in the real estate enterprise tax aspects, focusing on the several categories of taxes, real estate enterprises in the process of production and operation, land value-added tax, land use tax, business tax, enterprise income tax problems. By mastering the situation of enterprise in the preparation stage to the design stage, tax planning, tax options to the implementation phase, and finally to summarize stage the tax planning scheme.

【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F299.233.4

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