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论文编号：	5397
作者编号：	2220110284
上传时间：	2013/6/7 11:20:46
中文题目：	我国房地产企业税务筹划研究—以K企业为例
英文题目：	Real Estate Enterprisetax Planning—Taking K Co., as an Example
指导老师：	张继勋
中文关键字：	税务筹划 房地产企业 所得税 增值税 营业税
英文关键字：	Tax Planning Real Estate Company Income tax Sales Tax Value-added Tax
中文摘要：	在政府宏观调控日益严峻的情势下，房地产企业涉税税种复杂、税负较重。以此为背景，房地产企业展开税务筹划的相关研究关系到行业的生存，具有较强的现实意义；另一方面，相对政府而言，房地产企业税务筹划可促进行业相关领域的稳健发展，符合政府宏观调控的目的。 本文从理论上阐述了税务筹划的意义、基本思路筹划基本方法，以此为基础，对研究内容进行深化，重点分析房地产行业重点税源和—营业税、土地增值税以及房地产企业所得税的法律构成和筹划空间，进一步阐明如何进行相关筹划和具体筹划措施的制定。文章采取循序渐进的方式，逐步分析房地产企业涉税法规，深入研究房地产企业涉税优惠政策，最后依据房地产企业全生命周期进行税务筹划思路、方法的具体研究，得出企业税务筹划最优方案。考虑到房地产企业整体运营受多税种综合影响，仅是对单税种进行税务筹划容易产生遗漏，故本文以一个名为“K”的房地产企业集团，以此集团公司为例对其税务筹划的详细案例进行税种综合研究，以税务筹划传统方法为根基，针对K房地产企业的实际运营情况提出最优方案，最优方案将最大化压缩税务风险及资金占压，为K房地产企业集团产生较大的节税利润。 本文结合个人在房地产行业八年的财务管理经验，立足天津房地产行业相关规定并参考其他省、市税务处理办法，寻求房地产企业获得长足发展，具备核心竞争力的税务筹划方式，针对房地产企业财务处理中比较突出的问题，同时结合房地产企业税务稽查重点，着重以上方面的税务处理方式，力争在日常的财务处理中既做到企业价值最大化又使得企业税务风险性最低的筹划目的。房地产行业较其他行业存在更多且更为复杂的税收筹划空间，致力找出房地产企业在整体运营各环节形成的税收可筹划关键点。为此，本文从房地产发展背景着手研究，针对房地产行业全生命周期间一系列要点问题进行论证，针对K房地产公司的税务筹划实例，分析出房地产企业税务筹划空间的成因，根据上述成因，对行业自身提出进一步的优化措施，同时在国家整体宏观调控背景下进行房地产税制改革的大胆设想。
英文摘要：	In the government macroeconomic regulation and control is becoming more and more severe situation,real estate enterprise fords the tax complex tax burden become heavier. As a background, Research of real estate enterprise tax planning is related to the industry's survival,it has strong practical significance; on the other hand, Relative to the government, real estate enterprise tax design can stimulate the healthy development of industry related fields, The purpose of compliance with government macroeconomic regulation and control. This paper theoretically expounds the meaning of tax planning and the basic train of thought. On this basis, to deepen the research content. Around the real estate enterprise mainly involves three types of taxes-- Tax on land value added tax and enterprise income tax planning problem. In this process, Step by step analysis of real estate enterprise fords the tax laws and regulations. In-depth study of real estate enterprise fords the tax preferential policies. Finally on the basis of whole life cycle of real estate enterprises in tax planning ideas specific research methods. Enterprise tax planning for the optimal solution are obtained. Considering the overall operating real estate enterprise is influenced by more comprehensive tax. Only is prone to missing the single tax tax planning. So in this paper, a virtual real estate enterprise group called K. This group co., LTD., for example detailed case of the tax planning for tax comprehensive research. Traditional tax preparation method for the foundation. According to the actual operation situation of real estate enterprises optimal K plan. The optimal solution will maximize compression tax risk and capital tie up. For K group generate larger profits tax for real estate enterprises. The thesis based on the personal eight years of experience in financial management in the real estate industry. On the other hand ,it based on the regulations of tianjin real estate industry and other provinces city tax treatment measures. Core competence for real estate enterprises to seek long-term progress, and to have the ability to compete. In view of the real estate enterprises to solve the problems of financial processing, at the same time, combining with the real estate enterprises focus on tax inspection. It focus on the above aspects of the tax treatment, strive to in the daily financial processing is done to maximize enterprise value and makes the enterprise tax planning at the lowest risk. There is more than other industry and real estate industry is also more complex tax planning space. Efforts to find out the real estate enterprises in operating each link of the overall tax planning key points. For this, this text set about from real estate development background research, in view of the real estate industry all life a series of important questions during the week. For K real estate companies to raise taxes as an example, analyzed the causes of real estate enterprise tax planning space. According to the above factors, the industry itself further optimization measures are put forward. At the same time in the country as a whole under the background of macroeconomic regulation and control real estate tax system reform of bold ideas.
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