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论文编号：	788
作者编号：	2220060623
上传时间：	2008/6/24 16:54:15
中文题目：	我国房地产开发企业纳税筹划研究
英文题目：	Chinese Real Estate Enterprise
指导老师：	李莉
中文关键字：	房地产开发 税收制度 纳税
英文关键字：	Real Estate Tax policy T
中文摘要：	中 文 摘 要 面对日趋发展完善的市场经济和竞争激烈的外部环境，如何合理设计纳税筹划方案以降低成本、增加利润、实现价值最大化，无论是对房地产开发企业还是国内其他企业来说，都是一个迫切而又十分重要的课题。房地产开发企业由于在开发及经营过程通常具有投入资金多、经营风险高、建设及销售周期长、涉税标的金额大、收益高、见效慢、房地产商品具有自我增值的属性等特点,运用纳税筹划能有效降低企业的涉税成本和风险，增强企业的盈利能力和竞争实力。 税收的征纳双方从短期看是零和博弈的关系，但是从长期看是共赢的。本文的研究重点是在现行税法约束下，房地产开发企业如何合理安排经营活动并利用税收优惠政策，通过税种分析，数据测算，找到最佳的节税点，从而降低企业的税负，增强企业盈利能力。 本文首先比较了国内外学者对纳税理论研究的历史沿革及主要观点，然后根据房地产开发企业的经营特征、纳税筹划的特点分析了房地产开发企业纳税筹划的现状及存在的问题；同时，按照房地产开发企业筹资活动、投资活动、经营活动和收益分配活动四个方面论述了房地产开发企业纳税筹划的方案；然后，以天津市房地产发展（集团）股份有限公司为例，具体分析该公司主要经营活动的纳税筹划；最后得出结论并对政府和企业提出了建议。 本文共分为六个部分。 第一部分为引言，主要介绍本文的研究背景、研究意义、研究的内容与主要采用的研究方法。 第二部分主要是纳税筹划理论回顾。主要介绍国际上和国内纳税筹划理论的发展历程和纳税筹划各类观点。 第三部分是我国房地产开发企业纳税筹划的现状、存在的问题及我国房地产企业纳税筹划的特点。主要介绍了我国房地产开发企业的经营特征、纳税筹划主要涉及的税种、纳税筹划的现状和我国房地产企业税收制度存在的问题。 第四部分是我国房地产开发企业纳税筹划的方案设计，是本文的重点所在。主要利用纳税筹划理论，对房地产开发企业如何纳税筹划进行详细分析和方案设计。主要包括房地产开发企业纳税筹划方案涉及的原则、基本思路、税收优惠政策及房地产企业在筹资、投资、经营活动中的纳税筹划方案。 第五部分是房地产企业纳税筹划理论在天津市房地产开发（集团）股份有限公司实例运用。对天房发展两个会计年度进行系统的纳税筹划研究，紧密结合实际工作，根据纳税筹划理论，分析了筹划信息收集工作，设计出若干实用筹划方案，最后对各个筹划方案加以评估和总结。 第六部分是本文结论与建议。对全文进行总结并提出房地产开发企业在纳税筹划活动中应注意的问题。 本文的主要特点主要有：一是灵活运用了纳税筹划理论。本文在对纳税筹划理论进行了规范性研究后，结合房地产行业的具体特点将其贯穿到企业生产、经营的全过程中；二是按税种总结了房地产开发企业适用的纳税筹划方法。主要根据房地产行业的特点，分别总结出了对营业税、房产税、企业所得税、土地增值税等适用的不同纳税筹划方法；三是总结了房地产开发企业各主要经营活动的纳税筹划方法。分别对项目整体转让、经营性租赁、合作开发、定向开发等业务的纳税筹划方法进行了归纳与总结。 通过本文的分析讨论，阐明了房地产开发企业通过合理合法地进行纳税筹划，不仅能使企业价值最大化，还有利于国家利用税收杠杆对房地产行业进行宏观调控。在我国日益完善的市场经济和强调依法纳税的今天，纳税筹划对房地产开发企业而言，具有一定的理论意义和现实意义。
英文摘要：	Abstract On the gradually perfect market economy and development the competition condition, how to design tax planning project for depressing cost and increasing profit and achieving most value of company, it is a new question which is insistence and very important. As the real estate company has investment large, high risk, long period and affluent revenue etc. so tax planning can help real estate company control cost and increase revenue. The emphasis of this article is to help the real estate company arrange its operational activities according to the business strategy and find out the best way to lower the cost and increase the ability to make profit by tax planning, which includes making use of preferred policies, calculating and finding the best tax saving point. First of all, this article expounds the basic theory of tax planning, including international research and local research, and then introduces the tax planning principle and risk. Secondly, we concludes the real estate company characteristics, analyzes their mainly tax and tax planning and straightens tax planning mentality based on analyzed the current situation and existing Problems of taxation policies. Thirdly, we summarizes the tax policies, analyzes the operating tax planning method and investment tax planning method and the dividend assignment tax planning method separately. Finally, we introduces TIANJIN REAL ESTATE DEVELOPMENT COMPANY (600322) tax planning practice as the example. There are three creative characters of this article .Firstly, it based on tax planning theories and makes flexible use of them. It applies tax planning theories into the operating process of real estate companies. Secondly, it summarizes different methods of tax planning according to tax kinds, including sales tax, real estate tax, income tax and land value added tax. It proved the plan with real examples. Thirdly, it summarizes different methods of tax planning according to different operational activities in real estate company, including whole project transfer, house rent, cooperative development, directional development and etc. This article is composed of six sections. Section one, the preface, is composed of chapter one. As the introduction of this article，it gives a brief account for the meaning，content，method，innovation and limitation of the study. Section two， the sum up of tax planning theory， is composed of chapter2. it quotes and concludes the present tax planning concept and economics theory， discusses and analyzes the related conclusion，expatiates on the principle，method， approach and venture of tax planning. Key words: Real Estate Tax policy Tax planning
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