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论文编号：	8930
作者编号：	2120142971
上传时间：	2016/12/11 15:33:33
中文题目：	TD房地产公司税收筹划研究
英文题目：	TD Real Estate Enterprise Tax Planning Research
指导老师：	刘志远
中文关键字：	房地产；税收筹划；TD房地产公司
英文关键字：	Real Estate;Tax Planning;TD Real Estate Enterprise
中文摘要：	伴随着中国经济持续高速增长和城镇化的快速推进，房地产行业借助这次机遇得到迅猛发展，度过了房地产的黄金十年，成长为中国的支柱产业。与此同时，房地产企业竞争日益激烈，政策调控加强，房地产行业整体利润率正逐渐减小，寻求其余新的利润增长点，并尝试采用各种不同的方法来降本增效以最大程度地提高企业价值，是确保房地产企业长期健康发展的必然选择。而税收占据了房地产企业成本较大份额，因此如何有效管理税收，合理对税收进行筹划，增加房地产企业的竞争力，成为房地产企业管理的重要关注点。 目前我国房地产行业税收十分复杂，涉及到的税种又多，加之不同房企对政策理解的偏差，以及管理能力的不同，所以研究在合法的前提下，如何进行有效税收管理，将会对房企产生较大的影响。本文正是在这样的背景和前提下，选取TD房地产公司房为研究对象，紧密结合中国现行的法律法规，针对房地产企业涉及的主要税种，详细研究了房地产企业如何进行税务筹划。 论文综合运用文献综述以及案例研究的方法，在税收筹划当前已有的理论和现行法律法规的基础上，并以TD房地产公司为纳税对象进行详细的税收筹划方案设计。在税收筹划的方案设计部分中，选取房地产开发流程中的主要税收控制点，结合公司业务实质，进行相应的方案设计。此次研究旨在通过对TD房地产公司的开发过程进行全方位税收筹划设计，为其余房地产公司提供较具价值的参考，从而实现对税收的科学管理，实现企业与政府互利共赢的局面。
英文摘要：	With the continuous high speed growth of Chinese economy and the rapid development of urbanization, real estate industry becomes a pillar industry of China through the golden decade. At the same time, the competition of the real estate industry is fiercer than before because of the strengthened regulation and control policy, which progressively reduces real estate industry’s overall profit margin. So, it is the only way for real estate industry’s survival and development to maximize the enterprise value by increasing income and reducing expenditure through a diversified ways. However, tax occupies a larger share of the real estate enterprise’s cost, so it becomes a key focus for real estate enterprise management in effective management of tax, tax planning and the increasing of real estate enterprises competitive force. At present, China's real estate tax is very complex, involving many kinds of tax categories, and different enterprise have different comprehension in the policy due to their management ability. It will have great influence on the enterprise in how to conduct revenue management effectively and legally. In such a circumstance, this paper select W real estate enterprise tax planning as the research object so as to make a detailed study in real estate enterprises tax planning gathering China's current laws and regulations. This paper adopts the methods of documents and cases study based on the existing theory and the existing laws and regulations in tax planning and hold TD real estate enterprise as the object of taxation to design a detailed tax planning. In the next, it will pre-analysis the note points in the result and the implementation of the tax planning. In the design part of the tax planning, it should focus on the design planning of the product type, the design planning of the cost investment structure, the design planning of the hardbound room, the design planning of the public facilities and borrowing costs. Through the effect analysis of the project design and planning, the key points of implementation of TD company’s effective tax planning are as follows: first, more attention should be paid to the potential tax risk and the construction of internal control system; second, it needs to focus on macro policy regulation and anticipation trends of the policy. The purpose of this article is to clarify the concept of tax planning and works out a detailed design for real estate enterprise’s tax planning to promote real estate enterprises making full use of tax planning in the actual operation and management in the process of this method so as to achieve the goal of reasonable management of tax. Meantime, it also enriches the theory of the tax planning in our country, promoting the further development of tax planning in our country, building a healthy tax environment, bring the win- win of the government and enterprises.
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