本文關(guān)鍵詞：房地產(chǎn)開發(fā)企業(yè)稅收籌劃研究與案例分析　出處：《廣東商學(xué)院》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：房地產(chǎn)開發(fā)行業(yè)是當(dāng)前我國(guó)經(jīng)濟(jì)發(fā)展的重要支柱，其發(fā)展?fàn)顩r是國(guó)民經(jīng)濟(jì)發(fā)展水平的重要體現(xiàn)。近年來，受全國(guó)性房?jī)r(jià)過快上漲因素的影響，房地產(chǎn)業(yè)屢受國(guó)家宏觀調(diào)控政策的打壓，行業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)已不明顯，利潤(rùn)空間不斷壓縮。企業(yè)只有在經(jīng)營(yíng)中充分考慮稅收成本，才能在競(jìng)爭(zhēng)劇烈的市場(chǎng)中突圍而出，因此，對(duì)房地產(chǎn)企業(yè)而言，深入開展稅收籌劃研究顯得尤為必要。 本論文應(yīng)用了理論分析法和案例分析法，，對(duì)房地產(chǎn)開發(fā)企業(yè)的稅收籌劃進(jìn)行全面研究。通過運(yùn)用現(xiàn)行房地產(chǎn)行業(yè)相關(guān)稅法知識(shí)和稅收籌劃理論知識(shí)，找出房地產(chǎn)開發(fā)企業(yè)稅收籌劃的重點(diǎn)和方向，并指出稅收籌劃可能存在的風(fēng)險(xiǎn)點(diǎn)。文章的重點(diǎn)是將一家新成立房地產(chǎn)企業(yè)作為研究分析對(duì)象，結(jié)合企業(yè)自身和本地市場(chǎng)實(shí)際，為該企業(yè)通盤考慮設(shè)計(jì)適合企業(yè)的項(xiàng)目開發(fā)方案，涵蓋企業(yè)籌資、立項(xiàng)規(guī)劃、開發(fā)建設(shè)、銷售、項(xiàng)目清算等主要經(jīng)營(yíng)環(huán)節(jié)的稅收籌劃問題。通過分析可見，稅收籌劃能有效降低企業(yè)稅收成本，從而大大提高企業(yè)利潤(rùn)水平，在企業(yè)利益最大化的前提下實(shí)現(xiàn)整體稅收負(fù)擔(dān)最小化。
[Abstract]:Real estate development industry is an important pillar of the current economic development in China, its development is an important reflection of the level of national economic development. The real estate industry is often suppressed by the national macro-control policy, the competitive advantage of the industry is no longer obvious, the profit space is constantly compressed. Enterprises only fully consider the tax cost in the operation. In order to break through the fierce competition in the market, it is particularly necessary for real estate enterprises to carry out the research of tax planning. This paper applies the theory analysis method and the case analysis method, carries on the comprehensive research to the real estate development enterprise's tax planning, through the use of the current real estate industry related tax law knowledge and the tax planning theory knowledge. To find out the focus and direction of tax planning of real estate development enterprises, and point out the possible risk points of tax planning. The focus of this article is to take a newly established real estate enterprise as the object of study and analysis. Combined with the actual situation of the enterprise and the local market, the project development scheme suitable for the enterprise should be designed for the enterprise, including enterprise financing, project planning, development and construction, and sales. Through the analysis, it can be seen that tax planning can effectively reduce the tax cost of enterprises, and thus greatly improve the level of corporate profits. Under the premise of maximizing the profit of the enterprise, the overall tax burden is minimized.
【學(xué)位授予單位】：廣東商學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F299.233.4

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本文編號(hào)：1395752