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论文编号：	5925
作者编号：	2120112726
上传时间：	2013/12/6 18:51:52
中文题目：	天津市AB房地产公司纳税筹划研究
英文题目：	Study on Tax-planning of AB Real Estate Corporation of Tianjin
指导老师：	李莉
中文关键字：	房地产企业，纳税筹划，风险防范
英文关键字：	Real estate enterprises, Tax-Planning, Risk Prevention
中文摘要：	随着我国经济发展水平的提高，房地产行业取得了快速的发展，市场上涌现出一批有大规模的房地产企业，这些房地产企业为我国的经济发展起到重要的作用，贡献了大量的税收。但作为市场参与主体，最主要的经营目的是追求自身经济利益，实现利润最大化。企业若想在日益激烈的市场竞争中占有一席之地，就必须提高财务管理水平、降低经营成本，从而增强企业的竞争力。纳税筹划是房地产企业降低税负、提升市场竞争力的重要手段。适当地开展纳税筹划工作，有利于房地产企业减轻纳税负担，减小财务风险，提升管理水平，从而有效地促进房地产行业的健康发展。本文通过分析天津市AB房地产公司的财务管理现状，特别分析了企业近3年的财务数据和税负水平，找出该公司财务管理过程中忽视纳税筹划的问题。而后运用各种纳税筹划技术手段，结合房地产开发项目的3个阶段，对天津市AB房地产公司提出纳税筹划建议方案。按照此方案开展纳税筹划工作，可以企业降低了纳税负担，进而降低企业经营成本，实现企业利润的最大化。本文的主要创新点在于两点：一是把纳税筹划工作融入房地产项目开发流程的始终，将房地产项目开发流程分文项目开发前期工作阶段、项目建设实施阶段和项目销售阶段三个部分，针对每个阶段的不同特点加以分析，提出纳税筹划建议，比现有的资料更贴近实务；二是将理论与案例深度结合，在系统论述纳税筹划相关理论的基础上，利用作者在税务系统工作的便利条件，搜集天津市AB房地产公司的信息和业务状况，从中提炼出案例加以研究，用具体案例来说明纳税筹划方案的可行性。本文的不足之处在于，本文只以天津市AB房地产公司的实际情况为背景进行纳税筹划研究，研究对象略显只限于一个公司，是否完全适用于其他房地产企业有待于进一步研究。但由于房地产企业业务种类具有较大的相似度，因此，本文的研究思路对其他房地产企业同样具有借鉴意义。
英文摘要：	With the development of China’s economy, the real estate industry has made rapid development. There are emerging a lot of large-scale real estate corporations, which play an important role in China’s economy development, and provide a lot of tax. However, as a participant in the market, the main purpose is to pursue their own economic interests, as well as to achieve maximum profits. If enterprises want to occupy a position in the increasingly fierce competition in the market, they must improve the financial management level, reduce operating costs, thereby enhancing the competitiveness of enterprises. The tax planning is an important means for the real estate enterprises to reduce the tax burden, and to enhance market competitiveness. Proper tax planning work is helpful for real estate enterprises to reduce the tax burden, reduce financial risk, and to enhance the management level, so as to effectively promote the healthy development of the real estate industry. This paper analyzes the current situation of financial management of AB Real Estate Company of Tianjin, especially analyzes the financial data and the level of tax burden in recent three years of the corporation, so as to find out that the tax planning has been ignored in the financial management in the company. Then, the tax planning project has been proposed using many kinds of tax planning techniques, combined with the 3 stages of real estate development project. Tax-planning work according to the project can reduce the tax burden, so as to reduce the operating costs, and to achieve the maximization of profits. The main innovation point of this article lies in two points: one is the tax planning in real estate project development process, always will be the real estate project development process nothing for the development phase, project construction, project implementation stage and project sales stage three parts, according to different characteristics of each phase analysis, tax advice, than the existing data closer to the practice; The second is to combine theory and the case depth, discusses the tax planning in the system, on the basis of relevant theories, using the author works in the tax system of convenience, of AB real estate company of Tianjin to collect the information and business conditions, to extract from case study, with a specific case to illustrate the feasibility of tax planning scheme. Deficiency of this article is that this article only to the actual situation of AB Real Estate Company of Tianjin as a background for tax planning research, the research object, slightly used to be a company, whether it is applicable to other real estate enterprises subject to further study. But due to the types of real estate business has great similarity, therefore, in this paper, the research train of thought also has the reference significance for other real estate enterprises.
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