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论文编号：	13012
作者编号：	2320190736
上传时间：	2022/3/3 19:14:45
中文题目：	A房地产企业土地增值税纳税管理研究
英文题目：	A Study on the Taxation Management of Land Value-added Tax for Real Estate Enterprises
指导老师：	陆宇建
中文关键字：	房地产企业；土地增值税；纳税管理
英文关键字：	Real estate enterprise；land value-added tax；tax management
中文摘要：	上个世纪八十年代以来，国内房地产行业发展势头迅猛。伴随着我国城市化发展脚步的加快，我国国民经济的发展和房地产行业发展已经息息相关，房地产行业在推动我国国民经济发展中的作用不容小觑。国家针对前期野蛮生长的房地产行业颁发了一系列政策，以期从税收、资金、拿地等各方面对房地产行业实施必要的监控，在国家对房地产行业的严格管控下，我国房地产行业市场日趋成熟完善，同时我国房地产行业环境也日趋严峻。在生存压力越来越大的驱动下，我国房地产开发企业需要不断发展自己独特的战略优势，除了目前普遍适用的差异化竞争战略，企业自身也需要更加重视成本领先战略，而税费在企业成本中的占比是值得重视的，降低税费对于实现企业目标有重要意义。减少税费支出可以降低企业的成本费用，提高企业的经济效益。基于上述观点，必要的纳税管理对企业实现成本领先战略，提高市场竞争力，实现公司价值最大化是大有裨益的。 就房地产行业而言，土地增值税税负巨大，该税种是国家对房地产行业调控的重要杠杆，税额增加比例远高于其他税种。房地产行业开发耗费时间长，资金需求量大，回笼资金慢，因此房地产企业对土地增值税进行纳税管理很有必要。 本文参考税务风险及土地增值税纳税管理相关文献，总结方法，结合案例企业分析其在土地增值税清算的过程中存在的问题以及可能的纳税管理办法，帮助企业合理合规实现降低税负，减少现金流支出的目的。 本文案例企业只有一个名为W中心的房地产开发项目，本文介绍了案例企业的基本情 况，详细介绍了案例企业唯一开发项目的基本情况，以土地增值税清算审核结果为出发点，分析企业在内控制度，项目开发阶段包括融资阶段、建设阶段、竣工后阶段及销售阶段，人才队伍建设和政策运用等四方面存在的问题，运用现有文献中介绍的办法和结合自身清算经验，为解决案例企业存在的问题，提出纳税管理办法。本文在假设案例企业采取纳税管理办法的基础上，对比筹划前后的缴税结果，论证出土地增值税纳税管理是有现实意义的。
英文摘要：	Since the 1980s, the domestic real estate industry has developed rapidly. With the acceleration of my country's urbanization, the development of my country's national economy has been closely related to the development of the real estate industry. The role of the real estate industry in promoting the development of my country's national economy should not be underestimated. The state has issued a series of policies for the brutal growth of the real estate industry in the early stage, in order to implement necessary monitoring of the real estate industry from taxation, capital, and land acquisition. Under the strict control of the real estate industry by the country, the real estate industry market in my country is becoming more mature. Perfect, while the environment of my country's real estate industry is becoming increasingly severe. Driven by the increasing pressure of survival, Chinese real estate development companies need to continuously develop their own unique strategic advantages. In addition to the currently generally applicable differentiated competition strategy, companies themselves also need to pay more attention to the cost-leading strategy, and taxes and fees are at the cost of the company. The proportion of China is worthy of attention, and reducing taxes and fees is of great significance to achieving corporate goals. Reducing taxes and fees can reduce the cost of enterprises and improve their economic benefits. Based on the above point of view, necessary tax management is of great benefit to enterprises to achieve cost-leading strategies, improve market competitiveness, and maximize the company's value. As far as the real estate industry is concerned, the burden of land value-added tax is huge. This tax is an important lever for the state to regulate and control the real estate industry, and the tax increase rate is much higher than other taxes. The development of the real estate industry takes a long time, the demand for funds is large, and the return of funds is slow. Therefore, it is necessary for real estate companies to tax land value-added tax management. This dissertation refers to the tax risk and land value-added tax management related literature, summarizes the methods, and analyzes the problems in the land value-added tax liquidation process and possible tax management methods in combination with case companies to help companies reasonably comply with regulations to reduce tax burdens and reduce tax burdens. The purpose of the cash flow expenditure. The case company in this dissertation has only one real estate development project called W Center. This dissertation introduces the basic situation of the case company, and introduces in detail the basic situation of the case company’s only development project. Taking the land value-added tax liquidation audit result as the starting point, analyzes the internal control system of the company , The project development stage includes the financing stage, construction stage, post-completion stage and sales stage, talent team building and policy application, etc., to solve the problems in the four aspects The issue of taxation management is proposed. Based on the assumption that the case enterprise adopts tax management methods, this paper compares the tax payment results before and after the planning, and demonstrates that the land value-added tax management is of practical significance.
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