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论文编号：	9744
作者编号：	2120152545
上传时间：	2017/12/9 22:40:40
中文题目：	R房地产公司开发项目税收筹划研究
英文题目：	Research on Tax Planning of R Real Estate Company
指导老师：	张晓农
中文关键字：	房地产开发公司;开发项目;税收筹划
英文关键字：	Real estate company; real estate project; tax planning
中文摘要：	从2003年以来，国家对房地产行业陆续出台了一系列的调控政策，其中既有促进性政策，也有抑制性政策，但是我国的房地产行业却总体保持了稳步增长的大趋势。目前来说，房地产行业仍然在我国经济发展的过程中扮演着重要角色，特别是对地方财政贡献巨大。2016年，随着各地一系列限购政策的出台，同时受我国经济增长总体放缓态势的影响，房地产行业的发展环境正在变得日益严峻。随着外部环境的不断变化，对于现在的房地产开发企业来讲，投机时代已经结束，理性市场正在到来，行业竞争也在变得日益激烈。房地产开发企业必须及时适应全新角色，提升管理精细化水平，有效控制经营风险，降低成本，保证利润率。 本文选取我市一家在行业内具有一定规模的R房地产开发公司的C项目作为案例研究对象进行税收筹划研究，详细分析了R公司C项目的清算情况，并与同行业竞争者进行了横向比较。由于房地产开发的具体业务流程较为复杂，为了便于讨论，本文从税收筹划的角度对相关业务流程进行了简化和整合，确定了房地产开发项目前期准备环节、开发建设环节、项目销售环节、后续筹划环节共四个涉税环节，并分别针对R公司C项目清算中各环节涉及到的税收筹划关键节点进行分析。同时，结合案头分析及实地调研情况总结R公司存在的未分环节对纳税进行全过程管理、管理层对于成本核算的理解过于单一、业务处理缺乏技巧和经验等三方面共计9个问题，导致R公司出现总体税负偏高、税款缴纳时间偏早等情况。为了提升研究对R公司的指导意义，本文分别对四个开发环节中存在的9个问题进行了详细分析，分析了9个问题为什么会增加R企业的综合税负，并给出了相应的税收筹划方案。之后，结合R公司存在的问题，提出了加大对税收筹划工作的重视程度、针对项目制定合理的税收筹划方案、加强业务培训力度提升政策敏感度等三方面的完善建议，以期为R公司及同行业其他公司提供参考，切实提升内部管理水平。
英文摘要：	Since 2003, the government has made a series of regulatory policies for the real estate industry continuously, including both promoting policies and restraining policies. However, the real estate industry in our country has generally kept a steady trend of growth. Actually, the real estate industry has played such an important role in the economic growth. Especially, this industry has made a tremendous contribution to local finance. In 2016, as a series of restrictions on purchase has been introduced in various places, and at the same time, China's economic growth slowed down in recent years, the development environment of the real estate industry is becoming more and more difficult. With the continuous changes in the external environment, real estate development companies have to realize that the speculative era has been ended, while the rational market is approaching. At the same time, the inner-industry competition is becoming increasingly fierce. Real estate companies have to adapt to the new role as soon as possible, and have to focus on fine management, in order to control the business risks and enhance the rate of profit. This paper makes a tax planning case study. This paper chooses the C project of R real estate company in Tianjin, with a competitive scale among the whole industry. This paper focuses on the project liquidation condition of C project R company, and makes a horizontal comparison with other competitors in the same industry. As the business process of real estate project is quite complicated, in order to facilitate the discussion, this paper simplifies and integrates the relevant business processes, from the tax planning point of view. As a result, this paper divides the process into four parts: the preparation part, the construction part, the sales part, the follow-up part. At the same time, with the result of desk analysis and the field research, this paper summed up the problem of R company into three aspects: without tax management of whole process, misunderstanding to the cost accounting, with little experience and skills, illustrated by a total of nine issues, resulting in high level of tax burden and advanced payment of tax and so on. In order to promote the guiding significance, this paper analyzes nine issues one by one in detail, and explains the adverse consequences led by nine issues. After that, this paper proposes nine corresponding solutions to make a better tax planning. At last, considered the existing problems of R company, this paper puts forward some suggestions in order to make an improvement for R company, and provide an inspiration and enlightenment for other real estate companies, who has similar problems in real estate project.
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