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论文编号：	7938
作者编号：	2120132915
上传时间：	2015/12/8 21:05:50
中文题目：	中小房地产企业所得税纳税筹划研究-以G公司为例
英文题目：	Study on Tax Planning of Small and Medium-Sized Real Estate Enterprises’ Income Tax—Taking G Company for example
指导老师：	梅丹
中文关键字：	中小房地产企业；企业所得税；纳税筹划
英文关键字：	small and medium-sized real estate enterprise;corporate income tax;tax planning
中文摘要：	在中国房地产行业处于下行的大环境下，规模性房地产企业优势显现，其凭借所占有各种优势资源不断挤占行业发展空间。这种大鳄争食时代下，中小房地产企业如何生存发展，如何降低成本、提高盈利能力，已成为中小房地产企业不得不深入思考的问题。对于税负沉重同时涉及税种复杂的房地产企业，通常企业收入的20%-25%用于纳税，税负是房地产企业仅次于建筑安装成本的第二大支出。而企业所得税是中小房地产企业面临的最大税种之一，往往能占到整个税负的百分之二十五左右，是企业重要的现金流出方向。因此，对于资金不充裕、融资渠道相对更窄的中小房地产企业而言，企业所得税纳税筹划工作有更重要意义，它直接关系到企业的资金链安全和净利润水平。 本文首先介绍了纳税筹划的基本概念、特点和理论依据，并对中小房地产企业所得税纳税筹划特征进行分析。然后论文选取较有代表性的中小型房地产企业G公司开发项目，在介绍该项目特点并分析公司所得税纳税现状的基础上，发现企业所得税纳税存在的问题，对其设计有针对性的纳税筹划方案。同时通过案例公司数据测算，得到方案筹划前后对照结果加以验证。最后形成全文的研究结论。企业所得税筹划是企业财务决策的重要组成部分，期望通过本文的研究能够为我国中小房地产企业在依法纳税的前提下，对企业所得税项目的合理筹划，使企业不仅能创造利润而且能留住利润，提供有益借鉴。
英文摘要：	Under the circumstances of the downward real estate industry in China, the large-scale real estate enterprise began to show their advantages and they occupied the development space in this industry continuously with the aid of all superior resources. In the era of jungle law, how to survive and develop, and how to reduce the costs but improve the profitability have become the problems for the small and medium-sized real estate enterprises to think deeply. For the real estate enterprises which have heavy tax burden as well as complicated tax categories, 20% to 25% incomes have usually been used to pay taxes. Tax burden is the second big expenditure while the first one is the construction and installation cost. The corporate income tax is one of the biggest taxes for the small and medium-sized real estate enterprises, which accounts for about 25% of all taxes and is the important direction of enterprises’ cash outflows. Therefore, for the small and medium-sized real estate enterprises without abundant money and relatively wide financing channels, the tax planning of the corporate income tax is more significant, and it is directly related to the enterprises’ fund chain and the level of net profit. This paper first introduces the basic concept, characteristics and theoretical basis of tax planning, and analyzes the tax planning characteristics of small and medium-sized real estate enterprise income tax. Then, the development project of G Company, a typical small and medium-sized real estate enterprise, will be selected. On the basis of introducing the characteristics of this project and analyzing the current ratepaying situation of corporate income tax, the problems existing in the corporate will be found, and then the targeted tax planning scheme will be designed. Meanwhile, according to the data calculation of the case company, the comparison results before and after the planning scheme will be got and then be verified. Finally, the research conclusion will be drawn. The corporate income tax planning is the important component of an enterprise’s financial decision-making. The results of this paper can provide beneficial references for China’s small and medium-sized real estate enterprises to plan the projects reasonably and make them create and retain profits under the premise that they can pay tax according to the law.
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