联系我们

论文查询结果	返回搜索

论文编号：	7083
作者编号：	2120123105
上传时间：	2014/12/11 20:04:47
中文题目：	我国房地产开发企业土地增值税及相关税种筹划研究 ——以A房地产公司为例
英文题目：	Planning Study of The Real Estate Development Enterprises Land Appreciation Tax : With A Company for Example
指导老师：	张晓农
中文关键字：	房地产开发企业；土地增值税；税收筹划
英文关键字：	The real estate development enterprise; Land value-added tax; Tax planning.
中文摘要：	近年来，房地产业成为了国家的支柱产业之一，发展日趋火热。巨额的利润点同时也成为了税务机关的重点征管对象。由于房价猛涨，其中作为房地产开发企业重要税种之一的土地增值税更是水涨船高，且增幅明显高于其他税种，成为了企业成本支出的沉重负担。2013年央视曝光了几家大型房地产开发企业拖欠土地增值税税款3.8万亿元 ，这一新闻引发了关于土地增值税的多方论战，巨大的数额也让人触目惊心，土地增值税再次走进人们的视线成为了热点话题，税务相关部门也加大了审查力度，要求各方从严征管，那么如何有效的进行土地增值税的税收筹划，使企业在市场下行期规避风险，保证利润最大化，势必会成为当今及以后企业发展的一个重要研究课题。而土地增值税并不是一个独立的税种，它与房地产开发企业中的其他税种之间存在着千丝万缕的联系，其中与营业税和所得税此消彼长的关系最为明显，所以从企业整体收益的角度出发，研究土地增值税的筹划问题，必然也离不开对营业税和企业所得税影响的分析。 本文主要从房地产开发企业土地增值税税收筹划的角度出发，结合对营业税和所得税的影响，通过具体案例分析，对比得出在房地产开发企业各个环节的可行筹划点，使企业找到最佳纳税筹划方案，达到降低税负，实现企业利润最大化的目的。全文共分为四个版块，六个章节： 第一版块开篇，内容为第一章绪论，主要介绍了课题研究的背景和意义。提出土地增值税发展的宏观背景和政策，以及本次论文针对房地产开发企业土地增值税筹划研究的意义。 第二版块理论分析，包括第二章相关理论与文献回顾，介绍了税收筹划几个重要的理论研究，介绍了土地增值税的国内外研究成果及国内政策的解读。第三章土地增值税分析，在了解我国房地产行业现状的背景下，展开了土地增值税税负情况、特点及影响因素的分析。第四章土地增值税筹划环节分析，该部分针对房地产开发企业开发项目的三个不同环节，寻找分析可筹划点。并针对未来的“营改增”政策，提出了房地产开发企业的应对措施。 第三板块案例分析，内容为第五章案例分析，针对上一章提出的筹划方法，结合实际案例，进行对比分析，证明筹划方法的可行性。针对A企业的案例提出了涉税风险及对策，并企业自身及政府方面提出了一些个人的建议观点。 第四版块总结，内容为第六章研究结论，该部分为总结部分，首先总结全文研究结论，然后进行了此次写作的总结。最后提出了研究的不足和局限，希望日后能够对土地增值税筹划的研究有更加成熟的认识。 关键词：房地产开发企业；土地增值税；税收筹划
英文摘要：	In recent years, real estate has become one of the pillar industries of the country, the development is gradually .Huge profits become the focus point of collection objects in tax authorities. Taxes related to the real estate industry are complex and diverse, the tax burden is heavy .Due to soaring prices, as land tax, one of the more important taxes of the real estate development enterprises are rising, and the increase was significantly higher than other types of taxes, to become a heavy burden of the cost .2013, CCTV exposed several large real estate development enterprises in land value-added tax arrears of 3.8-trillion. The news triggered a multi-party debate on land value-added tax , a huge amount is also shocking. Land tax came into the sight of people to become a hot topic, again. The relevant departments have also increased the tax scrutiny, requiring the parties to strictly collection, then that how to effectively carry out land VAT tax planning , make enterprises in the market on the downside to avoid the risk, to ensure profit maximization, is bound to become an important research topic in today's and future business development. Land tax is not a separate tax. It inextricably links with other taxes in real estate development companies. It’s relationship with the sales tax and income tax shift is most obvious. so the overall income from the enterprise perspective, the research in land tax planning issues,need to analyze the impact of business tax and business income tax. This article from the real estate development enterprise land value increment tax planning point of view, combined with the impact of the sales tax and income tax, through specific case studies, comparison of results in all aspects of practical planning point of real estate development companies, to enable enterprises to find the best tax planning schemes , to reduce the tax burden, to achieve the purpose of maximizing corporate profits. The full text is divided into four sections, six chapters: The first section begins, the content of the first chapter, introduces the background and significance of the research. Macroeconomic policy background and proposed development of land tax, and this paper for the real estate development enterprises land tax planning significance of the study. The second area of theoretical analysis, including Chapter theory and literature review describes the interpretation of tax planning several important theoretical research, presented research results at home and abroad LAT and domestic policies. The third chapter analyzes the land value-added tax, in the understanding of the status quo of China's real estate industry background, launched a land value-added tax analysis, the characteristics and influencing factors. Chapter IV land tax planning aspects of the analysis, the part for the three different aspects of real estate development companies to develop the project, looking analysis can point plan. And for the future, "Camp changed by" policy proposed real estate development business response. The third sector case studies, the content of chapter case studies presented in the previous chapter for planning methods, combined with actual cases were analyzed to prove the feasibility of the planning process. A business case for the proposed tax-related risks and countermeasures, and aspects of their business and government made some personal advice of view. The fourth section summarizes the content of Chapter VI of research findings, the conclusion of this part, first summarize the results of the study conclusions and a summary of this writing. Finally, the shortcomings and limitations of the study, I hope in the future be able to study land tax planning to have a more mature understanding. Key Words: The real estate development enterprise; Land value-added tax; Tax planning.
查看全文：	预览  下载(下载需要进行登录)