商业地产类公司税收筹划方案分析与探讨

发布时间：2018-04-23 00:40

本文选题：商业地产 + 房地产　；参考：《上海交通大学》2013年硕士论文

【摘要】：随着我国经济持续的高增长和城市化进程的加快，近几年来以商业中心、城市综合体等为代表的商业地产呈现爆发式增长。作为一个迅速崛起的房地产与商业相结合的业态，商业地产投资屡创新高。但对众多商业地产项目而言，税收成本有的甚至已经超越土地成本或开发成本，成为商业地产类公司第一大成本。因此税收筹划对于商业地产公司而言显得尤为关键，对降低企业综合税负，形成企业竞争优势方面具有举足轻重的作用。本文主要结合商业地产具体行业特点，对商业地产类公司涉及到的主要税种进行归纳和分析，构建了商业地产整体税收筹划框架，提出了具体的各主要环节税收筹划要点，解决了商业地产类公司税收筹划的基本思路和主要方法，，最后通过具体企业案例加以验证，形成综合节税效益，提升了企业的经济效益。本文的创新之处在于对房地产行业税收筹划进行了细分研究，针对商业地产兼具地产、商业、投资三重特性的行业特点和经营模式，提出了商业地产一整套税收筹划的框架和思路，并建立了商业地产税收筹划动态分析模型，从而指导商业地产类公司在实际应用中如何进行税务筹划分析，并以此来提升企业的核心竞争力。
[Abstract]:With the sustained high economic growth and the acceleration of urbanization in China, commercial real estate, represented by commercial centers and urban complexes, has shown explosive growth in recent years. As a rapidly rising real estate and commercial combination of business, commercial real estate investment has repeatedly reached new highs. However, for many commercial real estate projects, the tax cost has even exceeded the cost of land or development, and has become the first cost of commercial real estate companies. Therefore, tax planning is particularly critical for commercial real estate companies, and plays an important role in reducing the comprehensive tax burden of enterprises and forming the competitive advantage of enterprises. Based on the characteristics of commercial real estate industry, this paper sums up and analyzes the main types of taxes involved in commercial real estate companies, constructs the overall tax planning framework of commercial real estate, and puts forward the main points of tax collection planning. This paper solves the basic ideas and main methods of tax planning of commercial real estate companies, and finally verifies them through concrete enterprise cases to form comprehensive tax saving benefits and enhance the economic benefits of enterprises. The innovation of this paper is that the tax planning of the real estate industry has been subdivided, aiming at the merchants. This paper puts forward a whole set of framework and thinking of tax planning of commercial real estate, and establishes a dynamic analysis model of tax planning of commercial real estate, which is characterized by the triple characteristics of real estate, commerce and investment. Thus guide commercial real estate companies in the practical application of tax planning and analysis, and to enhance the core competitiveness of enterprises.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F721;F299.23

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