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论文编号：	13720
作者编号：	2320200696
上传时间：	2022/12/7 11:20:23
中文题目：	ZJ房地产公司的纳税筹划研究—以BD项目为例
英文题目：	Study on Tax Planning of ZJ Real Estate Company - Taking BD Project as an Example
指导老师：	刘志远
中文关键字：	房地产公司；纳税筹划；风险防范
英文关键字：	Real estate company;tax planning;risk prevention
中文摘要：	在过去十年里，房地产业发展快速。但过热、过快的发展必然会暴露行业的弊病。房地产的过甚溢价侵扰了健康的房地产市场。国家为此出台“房住不炒”等政策，平稳市场、恢复房地产的本质作用—居住。房地产企业为响应政府号召，放慢行业增长速度，等待着行业拐点到来。但2020年新冠疫情的爆发影响到各个行业，房地产行业也不能免于其害。行业拐点提前来到，频频传出头部房地产公司资金流断裂、收支倒挂、宣布破产的消息。 对于房地产企业的税收方面，从2016年的政府“营改增”政策以来，已经对房地产企业重复征税的问题起到了缓解的作用。但房地产企业税费总额仍然占据全国税收总额的一半以上，占房地产行业成本的百分之三十到百分之四十。因此通过纳税筹划降低房地产企业的成本，缓解房地产企业面临的压力是切实可行的。 文中根据对ZJ房地产公司的调查，选取了具备代表性项目BD，从纳税筹划存在的问题下手，到如何进行纳税筹划方案的改进，再到纳税筹划风险的分析，最后到如何有效防范纳税筹划风险进行一一阐述。 本文将对ZJ房地产企业各运营环节涉税事项进行详细分析，对BD项目分为项目准备阶段、项目开发阶段、项目销售阶段、项目持有阶段四个环节进行深度分析，最后对纳税筹划的改进措施及效果进行归纳总结。以期能给ZJ房地产公司以及整个房地产业领域带来参考价值，推动产业的科学发展。
英文摘要：	The last decade or so has been a period of rapid growth for the real estate industry. But overheating and too rapid development inevitably expose the industry's ills. The excessive premiums of real estate have disturbed the healthy real estate market. In response, the state has introduced policies such as "no speculation in housing" to stabilise the market and restore the essential role of real estate - housing. In response to the government's call, real estate companies have slowed down the industry's growth rate, waiting for the industry's inflection point to arrive. However, the outbreak of the new crown epidemic in 2020 affected various industries, and the real estate industry was not immune to it. The industry's inflection point came early, with frequent news of head real estate companies breaking their capital flow, upsetting their income and expenditure, and declaring bankruptcy. With regard to the taxation of real estate companies, the government's "camp reform" policy in 2016 has helped to alleviate the problem of double taxation of real estate companies. However, the total tax bill for real estate enterprises still accounts for more than half of the total tax revenue of the country, accounting for 30 to 40 per cent of the cost of the real estate industry. Therefore, it is practical to reduce the costs of real estate enterprises through tax planning to alleviate the pressure faced by real estate enterprises. Based on a survey of ZJ Real Estate Company, the paper selects a representative project BD and elaborates on the problems of tax planning, how to improve the tax planning scheme, how to analyse the risks of tax planning, and finally how to effectively prevent the risks of tax planning. In this article, we will analyse in detail the tax-related matters of each operation link of ZJ Real Estate Company, and analyse in depth the four links of BD projects, namely project preparation stage, project development stage, project sales stage and project holding stage, and finally summarise the improvement measures and effects of tax planning. It is expected to bring reference value to ZJ Real Estate Company and the whole real estate industry, and promote the scientific development of the industry.
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