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论文编号：	7250
作者编号：	2220110252
上传时间：	2015/6/3 17:08:02
中文题目：	烟草全资子公司ZW房地产公司纳税筹划问题研究
英文题目：	Research on tax planning for ZW Real Estate Company as wholly owned subsidiary in tobacco industry
指导老师：	刘志远
中文关键字：	房地产；ZW房地产公司；烟草行业；纳税筹划
英文关键字：	Real Estate; ZW Real Estate Company; Tobacco industry; Tax planning
中文摘要：	从改革开放起，房地产行业在国家政府各项政策的大力支持下已经发展成为我国国民经济的重要支柱产业之一。房地产企业具有投资额大、纳税成本在总投资额中所占比例高的特点，因此在确定生产经营战略的时候，综合考虑纳税这一成本要素就至关重要。近年来，随着房价一路高涨，政府出台了一系列调控措施来遏制囤房、炒房、价格虚高等诸多不良的发展态势。在国家宏观调控政策步步紧逼的市场环境下，房地产业的利润被极度挤压，已经从过去那种靠拿地、盖房、牟取暴利的开发时代步入平稳健康稳步发展阶段。因此，房地产企业更应通过纳税筹划，依法纳税、筹划节税与控制税务风险，达到企业税负最小化的目的，从而降低企业经营成本，增加经济效益，提高企业的竞争力。 ZW房地产公司作为中国烟草总公司旗下的一家房地产企业，在武汉、重庆、杭州等地均设有子公司，业务范围涉及普通商品住房、办公楼、城市综合体、保障性住房等，资产总额为180多亿元。ZW房地产公司以“两个至上”（国家利益至上、消费者利益至上）、“两个维护”（维护国家利益、维护消费者利益）的行业共同价值观为指导，以积极参与保障性住房建设为核心，以稳步推进现有开发项目为基础，以盘活行业优质存量土地为发展手段，以强化基础管理为保障，以健全绩效考核为动力开展房地产项目运作。与其他房地产企业一样，ZW房地产公司在项目运作管理中涉及10余种税，如：契税、印花税、营业税、城市维护建设税和教育费附加、土地增值税、企业所得税、房产税、城镇土地使用税、耕地占用税、个人所得税等。纳税成本在公司成本中占有较大比重，因此做好纳税筹划工作，对ZW房地产公司降低经营成本、提高经济效益具有重要意义。同时，ZW房地产公司的股东背景，决定了企业宗旨与企业使命与其他房地产企业有所不同。ZW房地产公司在决策机制上，深深地留下了烟草行业的管理印记。烟草行业政企合一，最高管理机构为国家烟草专卖局和中国烟草总公司，实行统一领导、垂直管理、专卖专营的管理体制。烟草行业在财务税收方面的规范性要求也一直很高，正是由于烟草行业作为“财政资金蓄水池”的定位，造就了烟草行业对行业的经营成果考量，采用的是“税利合计”指标，税收筹划的节税效用不被烟草行业所重视。但“纳税零风险”，一直是烟草行业经营中，对财务工作的基本要求。正是税收零风险的政策导向下，烟草行业一直奉行“该交的税一定要交，可交可不交的税也一概都交”的原则，这对ZW房地产公司管理层对税收筹划的重要性认识不够。但随着国际控烟形势步步紧逼，烟草行业在经历了辉煌十年的高速发展之后，增长遭遇瓶颈，国家烟草专卖局、中国烟草总公司党组提出了利用两种资源、发展两个市场、挖掘两个领域，寻找新的增长点的战略方针，两种资源指的是行业内和行业外两种资源，两个市场是国内市场和国际市场两个市场，两个领域是烟草和非烟两个领域。烟草行业涉足房地产行业领域的时期，也正是房地产企业快速发展的时期，在做好行业内土地开发、做好保障性住房建设的同时，适当参与商业性地产的开发，以分享经济发展的成果。因此，如何在新的宏观调控政策下对ZW房地产公司进行合理有效的纳税筹划，是ZW房地产公司面临的实际而又迫切的问题。当前，ZW房地产公司也在整合财务资源、加强成本控制、降低税收风险等方面进行不断探索，以期逐步建立一套适合自身的纳税筹划方案体系。本文拟以ZW房地产公司办公楼项目和保障性住房项目为案例，尝试从税收政策入手，探讨如何进行合理有效的纳税收筹划，通过对应纳税额和纳税时间点的对比分析，向领导层提供决策依据，为ZW房地产公司提出适用的纳税筹划的思路和方法，通过税收筹划的手段达到企业纳税负担最小化，从而减轻资金压力，降低成本，增加经济效益，打造企业的竞争优势，为公司的发展打下基础，并为整个房地产行业提高纳税筹划水平提供借鉴意义。文中指出，纳税筹划具有合法性、预期性、全局性和专业性的特点。纳税人进行纳税筹划，必须遵循合法性原则、合理性原则、事前筹划原则、成本效益原则及风险控制原则。纳税人通过利用税收优惠政策筹划法、延期纳税法和转让定价筹划法等方法进行纳税筹划，以达到节约纳税成本、降低涉税成本和实现财务目标等效果。ZW房地产公司纳税筹划中存在“对纳税筹划的合法性前提重视程度不足”、“纳税筹划预期性不强”、“纳税筹划没有协同公司运营的各个节点”、“纳税筹划的成本与效益之间未进行有效配比”等问题。这些问题的成因除了ZW公司成立时间较短，尚未经历一个完整的项目周期，积累的经验有限之外，还有烟草行业纳税零风险的政策导向、ZW房地产公司管理层对纳税筹划重视不够以及公司内部职能岗位设置不合理等原因，是ZW房地产公司纳税筹划存在风险的主要原因。基于ZW房地产公司纳税筹划中存在的问题及其成因分析，提出了ZW房地产公司纳税筹划的改进思路：一是通过内部岗位设置连接公司各部门和外部衔接上体现专业机构外脑的作用来优化税收筹划职能定位；二是通过把纳税筹划与公司全面预算、项目滚动预算结合以及增加预算评价指标中纳税管理指标设计来优化预算管理；三是通过建立纳税筹划风险评估体系和纳税风险防范体系来建立纳税风险管理体系。
英文摘要：	From the beginning of the Chinese economic reform and opening-up, the Real estate industry has been developed as one of the pillars of the national economy under the great supporting from all kinds of the governmental policies. The typical characteristics of this industry are the huge investments and the high ratio of tax costs towards the investments, so when deciding the operation strategies, a comprehensive consideration on the tax costs is a priority. During recent years, as the price of the real estate are getting higher and higher, the government takes series of controls and actions to restrain the bad trends, i.e. house hoarding, house speculation, price inflation and etc. In the market environment with tough macroeconomic controls made by the central government, the profits of the real estate industry are extremely exhausted, and the old explosive period during which windfall profits can be earned just by land taking and house building is already replaced by a more stable and healthier developing period. So the real estate companies need to minimize the tax costs through tax planning, tax compliances and risk controls, thus to reduce the operating costs and increase the economic benefits and the competitiveness. ZW is invested by China National Tobacco Corporation, and has many subsidiaries in Wuhan, Chongqing, Hangzhou and other cities. Its business covers the ordinary commercial residential buildings, office buildings, HOPSCA, indemnificatory houses and etc, and the total investment is up to RMB 18 billions. ZW is guided by the industry ethics of “Two supreme” （the national interest is supreme, the consumer interest is supreme） and “Two protections”（ safeguard national interests, safeguard the interests of consumers）, and it operates with the focus of actively constructing the indemnificatory houses, the basis of stably developing the current projects, the means of marketing the existing lands, the guarantee of strengthening the fundamental managements, and the motivation of improving the performance reviews. Same as other real estate companies, ZW is subject to more than 10 types of taxes, including deed tax, stamp duty, business tax, city construction tax and education surcharge, land value added tax, corporate income tax, property tax, urban land use tax, farmland use tax, individual income tax and etc. The tax costs have occupied a large proportion of the operating costs, so successful tax planning is very meaningful to ZW to reduce its operating costs and increase its economic benefits. At the same time, the shareholder background of ZW Real Estate Company, decided the purpose of enterprise and enterprise mission and other real estate companies are different. ZW Real Estate Company in the decision-making mechanism, deeply left the tobacco industry management imprint. Tobacco industry syncretic of politics look forward to, the highest authority for the State Tobacco Monopoly Bureau and the China Tobacco Corporation, the implementation of unified leadership, vertical management, monopoly franchise management system. Tobacco industry in finance and tax regulatory requirements have been very high, it is because the tobacco industry as a "fiscal fund reservoir" positioning, creating the tobacco industry considering the industry's operating results, use is "taxes total" indicators, tax effect of tax planning with is not taken seriously by the tobacco industry. But "zero risk", has been the tobacco industry, the basic requirements for the financial work. Is under the policy guidance of Taxation zero risk, the tobacco industry has been pursuing a "pay the tax to pay, can not pay taxes also entirely to pay" principle, the ZW real estate company management layer of the importance of tax planning awareness is not enough. But with the international tobacco control situation step by step, the tobacco industry after brilliant ten years of experience in the rapid development, an increase of bottlenecks, State Tobacco Monopoly Bureau, China National Tobacco Corporation party proposed utilizing two kinds of resources, the development of two markets, two areas of mining, looking for new growth point of the strategic policy, and two kinds of resources is within the industry and industry in the two kinds of resources, two markets is two markets of domestic market and international market, the two areas are two areas of tobacco and non tobacco. The tobacco industry involved in the period of the real estate industry areas. It is also the period of rapid development of real estate enterprises, do a good job in the industry land development, do a good job meanwhile guarantee housing construction, appropriate to participate in the development of commercial real estate, to share the fruits of economic development. How to scheme rational and effective tax planning under the updated macroeconomic controls is a challenge to ZW. Currently, ZW is continuously trying to integrate the financial recourses, strengthen the cost controls, and eliminate tax risks, and aiming to set up a workable tax planning strategy. This paper takes ZW’s projects of office building and indemnificatory houses as examples, attempts to discuss the relevant tax policies and how to strategy rational and effective tax planning. By comparative analysis on the amount and the timing of tax liabilities, this paper provides the decision-making basis to the managements and the workable tax planning strategy to ZW, thus to minimize the tax costs, reduce the operating costs, relieve the capital pressure, increase the economic benefits and the competitiveness, get preparation for the long-term development of the company and provide reference to improve the level of tax planning for the whole industry. The paper points out that the tax planning has the characteristics of legitimacy, expectation, overall and specialty.. Taxpayers for tax planning, we must follow the legal principle, the principle of rationality, pre planning principles, principles of cost-effectiveness and risk control principle. Taxpayers through the use of preferential tax policies for planning method, deferred tax and transfer pricing planning method and method of tax planning, in order to achieve the saving tax cost, reduce the tax cost and achieve the goal of financial effect. ZW real estate company tax planning in existence "of tax planning is the precondition of legal attention degree is insufficient", "tax planning expectations is not strong", "tax planning no co operating company of each node", "tax planning between the costs and benefits of not effective ratio and other issues. The causes of these problems in addition to ZW company set up time is short, has not yet experienced a complete cycle of the project and the accumulation of experience is limited, and tobacco industry tax policy orientation of zero risk, ZW real estate company management layer of tax planning attention is not enough, and position within the company can post setting unreasonable reasons, ZW real estate company tax planning risk. The main reason. ZW real estate company tax planning for the existing problems and cause analysis based on the proposed ZW real estate company tax planning improvement ideas: one is through internal job connection settings each department of the company and the external interface to reflect the role of professional institutions outside the brain to optimize the function of tax planning; the second is through the tax planning and budgeting, project rolling budget binding and increased budget evaluation index in tax management index design to optimize the budget management; three is through the establishment of tax planning risk assessment system and tax risk prevention system to establish the tax risk management system.
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