联系我们

论文查询结果	返回搜索

论文编号：	3441
作者编号：	2220090711
上传时间：	2011/6/13 9:01:36
中文题目：	我国房地产开发企业纳税筹划研究
英文题目：	Research on Tax Planning for China’s Real Estate Enterprise
指导老师：	陈国欣
中文关键字：	房地产开发企业；纳税筹划；案例研究
英文关键字：	Real Estate Business, Tax Planning, Case Study
中文摘要：	纳税筹划，是企业战略管理的重要因素之一，它涉及到企业经营、投资、理财、决策等活动的各个方面。有效的纳税筹划，能最大程度地降低纳税人涉税风险，增加经济效益，实现价值最大化，提高企业管理水平，增强竞争优势，是企业增强核心竞争力的有效方法之一。因此，随着社会经济的发展，纳税筹划日益成为企业经营中不可缺少的一个重要组成部分。 近年来，随着房地产市场的日趋活跃，房地产行业成为社会关注的焦点和舆论的热点。房地产行业是典型的资金密集型行业，具有投资大、风险高、周期久、供应链长、地域性强的特点，使纳税筹划渗透于房地产开发的每一流程和环节。这些年，国家为确保房地产行业的健康发展，先后出台了众多宏观调控政策和税收法规，面对如此复杂的政策环境和激烈的市场竞争，越来越多的房地产企业希望通过合法的纳税筹划，降低企业税务成本、控制税务风险，从而提升企业竞争优势和抗风险能力，为企业的健康、持续发展打下基础。 本论文拟在国家接连出台房地产宏观调控政策这一时代背景下，以房地产开发企业如何通过纳税筹划加强税务成本精细化管理为研究视角。本文结合纳税筹划的基本理论，联系房地产开发企业的经营和税收特点，在分析房地产开发企业纳税筹划的现状及问题的基础上，总结了房地产开发企业纳税筹划的技巧和方法，并按照房地产开发企业的业务流程，对企业前期准备、开发建设、销售及持有阶段的纳税筹划展开研究，力图勾画出房地产开发企业纳税筹划的新思路。 本论文使用理论分析与案例分析相结合的方法，以真实的房地产公司为案例，详细描述房地产开发企业各业务环节的主要纳税筹划方案，通过数据测算论证纳税筹划给企业带来的经济收益，同时指出了纳税筹划中可能存在的风险及需注意的问题，从而为房地产开发企业提供选择筹划方案的思路。
英文摘要：	Tax planning is a main part of the company strategy management, it relates to business operation, investment, management and strategy and other activities. Tax planning can efficiently minimize tax payer’s risk, increase probability, maximize revenue, and increase business management skill level; it’s an effective way to improve corporations’ competitiveness ability. Therefore, as the economy developing, tax planning is becoming an important part of business operation and management. In the past few years, as the real estate market has become more and more active, the real estate industries have become the focus of the media and the society. Tax planning permeates every process as the real estate industry is a typical capital-intensive trade, with huge investment, high risk, long return cycle and regional features. Over the years, the government has introduced numbers of macro-control policies and tax law and regulations to ensure a healthy development of the real estate industry. Facing such a complex policy, environment and fierce competition in the market, more and more real estate companies are hoping to manage their costs and lower the risks through legal and effective tax planning in order to improve their company competitiveness and anti-risk ability and to build a foundation for a healthy and continuously development. This article is under the background of national macro-control policy, study and analyze from the angle of how the real estate development enterprises to strengthen the tax cost through tax planning and meticulous management, combined with the basic theory of tax planning, link to the real estate development company management and taxation feature. Tax planning in this paper is based on real estate development company current situation and issue, summarized and presented some new ideas according to real estate business process: preparation, construction and sales. This article combined theory analysis and case study, by using real life scenario, detailed descripts real estate business tax planning major steps/ programs, using data statistics to prove that the economic benefits by tax planning, also pointing out the possible risks and problems of tax planning.
查看全文：	预览  下载(下载需要进行登录)