隆基泰和有限公司房地产开发业务的税收筹划方案研究

发布时间：2018-07-05 03:40

本文选题：税收筹划 + 房地产开发企业　；参考：《兰州大学》2013年硕士论文

【摘要】：房地产业属于国民经济中的重要产业,随着房地产业的不断发展,国家近几年对房地产业的宏观调控力度也逐渐加大,各种“限购令”的出台、房产税试点范围的扩大、“国五条”等使房地产企业受到严重影响。在市场激烈的竞争环境中,房地产企业要想增强自身的竞争实力,实现企业的长远发展,就需要进行合理的税收筹划。同时,对政府来说,房地产企业自身加强税收筹划也有利于其提升纳税意识,减少偷漏税的发生,促进税收体系的完善,实现国家宏观调控的目的。本文首先从理论层面对税收筹划的定义、原则、方法以及理论依据等进行了详细的阐述。在此基础上,以隆基泰和有限公司为研究对象,针对其房地产业务的特点、各开发流程的涉税情况进行简要分析,并对基泰和公司的税收筹划现状进行剖析。论文最关键的第四部分从决策、建设、销售和保有四个环节对隆基泰和有限公司的房地产开发业务进行详细的税收筹划方案设计,最后提出公司在税收筹划过程中应注意的几个问题以及对税收筹划产生的预期效益进行分析,得出本文的结论。本论文创新点在于：以实际的房地产开发企业为研究对象,针对其设立、决策、建设、销售、持有等各个开发流程进行具体环节的税收筹划,并采用比较分析的方法,对不同的税收筹划方法以及筹划前后产生的税负差别进行对比,鲜明的表现出房地产开发企业进行税收筹划的必要性和筹划方案的可行性。
[Abstract]:The real estate industry is an important industry in the national economy. With the continuous development of the real estate industry, the macro-control of the real estate industry has gradually increased in recent years. "National five," and so on real estate enterprises are seriously affected. In the fierce market competition environment, real estate enterprises need reasonable tax planning if they want to enhance their own competitive strength and realize their long-term development. At the same time, for the government, strengthening tax planning of real estate enterprises themselves is also conducive to enhance their tax awareness, reduce the occurrence of tax evasion, promote the improvement of the tax system, and achieve the goal of national macro-control. Firstly, the definition, principle, method and theoretical basis of tax planning are expounded in detail. On this basis, taking Longji Taihe Co., Ltd as the research object, according to the characteristics of its real estate business, the tax-related situation of each development process is briefly analyzed, and the present situation of tax planning of Qitaihe Company is analyzed. In the fourth part of this paper, the detailed tax planning scheme of real estate development of Longji Taihe Co., Ltd is designed from four aspects: decision making, construction, sales and maintenance. Finally, the paper puts forward some problems that should be paid attention to in the process of tax planning, and analyzes the expected benefits of tax planning, and draws the conclusion of this paper. The innovation of this paper lies in: take the actual real estate development enterprise as the research object, aiming at its establishment, decision-making, construction, sale, holding and other development processes to carry on the specific link tax planning, and adopt the method of comparative analysis. By contrasting different methods of tax planning and the difference of tax burden before and after planning, the necessity and feasibility of tax planning for real estate development enterprises are clearly demonstrated.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F299.23

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