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论文编号：	4123
作者编号：	2120102691
上传时间：	2012/6/2 14:15:17
中文题目：	AF公司的纳税筹划问题研究
英文题目：	AF Enterprise Tax Planning Study
指导老师：	李莉
中文关键字：	纳税筹划，土地增值税，营业税
英文关键字：	Tax planning, Land Appreciation Tax, Operating Tax
中文摘要：	随着房地产业从我国国民经济的一个新兴产业发展成为支柱产业和主导产业，我国的宏观政策也对其不断的发生着变化，从2009年底出台的“国四条”，2010年的“国八条”直到2011年的“新国八条”以及随之的一系列的上调存款准备金率的举措，同时加上房地产企业自身的激励的竞争，导致房地产行业的利润不断被压缩，这时如何能够降低房地产企业的成本成为了增加企业竞争力的有效方法之一。纳税筹划对企业中的税收管理和企业决策发挥着重要的作用。因为国际上的知名跨国公司通过设立纳税筹划部门，采取了纳税筹划措施，从而降低了公司的成本并提升了公司的竞争力。随着我国税收法律的不断完善，为我国企业进行纳税筹划提供了良好的外部环境。但是我国针对房地产企业进行的纳税筹划的专题性研究并不多。本文首先阐述了论文的研究背景与意义，然后介绍了论文的研究内容和方法，接着又回顾了纳税筹划的国内外的发展历程、纳税筹划的相关理论以及我国政府针对房地产业制定的财政政策，这些是后文在设计AF公司的纳税筹划方案时的理论基础。此后，本文介绍了AF公司的背景、未来发展趋势及经营特征,还介绍了AF公司各阶段涉及的税种，并对AF公司的纳税筹划现状及其纳税筹划需求进行了分析。接着，本文以纳税筹划的相关理论为指导，从前期准备阶段、开发建设阶段、房屋销售阶段、房屋持有阶段等4个阶段对AF公司进行纳税筹划方案的设计，并提出了纳税筹划方案实施的保障措施。最后本文介绍了设计的纳税筹划方案在AF公司具体实施的应用，并提出了对纳税筹划方案的完善建议。
英文摘要：	Along with the real estate industry from an emerging industry development to become pillar industry and dominant industry in our country national economy, China’s macro policy is changing in view of the estate industry. And subsequently a series of raising the deposit reserve rate measure is taken. At the same time, the real estate enterprises are in the incentive competition. So in the real estate industry profits continue to be compressed. Then how to reduce the cost of real estate companies has become one of the effective ways to increase the competitiveness of enterprises. The tax planning for enterprises in the tax administration and decision of enterprises play an important role. On the well-known multinational companies through the establishment of tax planning, and then the tax planning measures has been taken, so as to reduce the company's cost and enhance the competitiveness of the company. Along with the tax system of China improving, it provides a favorable external environment for China's enterprises to carry out tax planning. But the monographic research is not much for real estate enterprises tax planning in China. This article first elaborated the paper research background and significance, then introduces the study contents and methods, and review the tax planning on the domestic and foreign development course. Then it introduces tax planning theory and the fiscal policy which is China's government formulate for the real estate. These are the theoretical foundations in the design of AF company's tax planning. This paper introduces the background of AF company, the future trend of development and operating characteristics. And it also describes the AF company tax each stage involved. After that, it analyses AF company's tax planning and tax planning demand current situation. Our tax planning related theory as the instruction, it design the tax planning scheme of AF company from the preparation stage, construction stage, housing sales stage, housing holding stage. And it puts forward some measures for guaranteeing the implementation of tax planning. Finally this paper presents the design of the tax planning in the AF company of the specific implementation of the application, and it puts forward suggestions on the tax planning.
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