本文選題：房地產(chǎn)業(yè)　切入點：營改增　出處：《南京師范大學》2017年碩士論文　論文類型：學位論文

【摘要】：實施營業(yè)稅改征增值稅(以下簡稱“營改增”)為代表的稅制改革,是黨中央、國務院根據(jù)我國經(jīng)濟社會發(fā)展新形勢做出的重要決策。2012年1月,“營改增”在上海的交通運輸業(yè)開始試點,截止2016年5月1日,試點范圍擴大到建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)、生活服務業(yè)最后四個領域,從而實現(xiàn)了“營改增”試點改革全覆蓋,自此,營業(yè)稅正式退出中國稅制的歷史舞臺。近十余年來,房地產(chǎn)業(yè)一直是國民經(jīng)濟和地區(qū)發(fā)展的支柱產(chǎn)業(yè),也是這場“營改增”改革的重點和難點所在。伴隨著增值稅抵扣鏈條的逐步貫通,房地產(chǎn)企業(yè)所面對的稅收環(huán)境發(fā)生重大變化。本文即從XC房地產(chǎn)公司微觀角度出發(fā),闡述一個市場經(jīng)營主體主動對應稅收環(huán)境變化,以稅收成本核算分析和管理為抓手,作出不同經(jīng)營管理策略選擇,通過稅收籌劃實現(xiàn)經(jīng)營與市場的雙贏。首先,全文對國內(nèi)外稅收籌劃發(fā)展歷史、現(xiàn)狀和趨勢作出相關介紹,從中對房地產(chǎn)業(yè)稅收籌劃的內(nèi)涵、原則、目標和方法作出了具體界定。其次,以XC房地產(chǎn)公司為微觀樣本,詳細從財務指標、會計核算、業(yè)務管理、稅務管理和組織結(jié)構(gòu)五個角度,闡述“營改增”對企業(yè)產(chǎn)生的影響。再次,從XC房地產(chǎn)公司的經(jīng)營實際出發(fā),以稅收籌劃的相關理論為基礎,根據(jù)增值稅的稅制特點,圍繞XC公司會計核算優(yōu)化、稅務管理、采購環(huán)節(jié)管理、銷售環(huán)節(jié)管理、多業(yè)態(tài)發(fā)展五個方面,以稅收籌劃的視角進行了業(yè)務成本優(yōu)化、內(nèi)部管理流程再造、經(jīng)營鏈條管理、物業(yè)類型差異開發(fā)等方面的管理改進分析,提出了貫穿企業(yè)生產(chǎn)經(jīng)營活動全流程的稅收籌劃策略,以實現(xiàn)企業(yè)經(jīng)濟效益最大化和市場競爭能力的不斷提高。最后,通過稅收籌劃保障措施的提出,闡明“營改增”對企業(yè)產(chǎn)生形式上的總體作用是“抵扣、降稅”,其本質(zhì)作用仍然是“規(guī)范、發(fā)展”,為此,“營改增”背景下的房地產(chǎn)業(yè)經(jīng)營管理要主動融入稅收籌劃環(huán)節(jié),對接適應稅收環(huán)境變化,通過積極的經(jīng)營行為爭取減稅降負,以分享“營改增”帶來的政策紅利。
[Abstract]:It is the Party Central Committee to implement the tax reform represented by the business tax reform and value-added tax (hereinafter referred to as "business reform and increase"). The State Council has made important decisions in accordance with the new situation of China's economic and social development. In January 2012, the "business reform and increase" began in Shanghai's transportation and transportation industry. By May 1st 2016, the pilot scope had been extended to the construction, real estate, and financial sectors. In the last four areas of the life service industry, the pilot reform of "business reform, reform and increase" has been fully covered. Since then, business tax has formally withdrawn from the historical stage of China's tax system. In the past decade or so, The real estate industry has always been the pillar industry of the national economy and regional development, and it is also the key and difficult point of the reform of "business reform and increase". With the gradual penetration of the value-added tax deduction chain, The tax environment faced by real estate enterprises has changed greatly. This paper, from the microcosmic perspective of XC real estate company, expounds that a market main body actively corresponds to the changes of tax environment, with the analysis and management of tax cost accounting as the starting point. Make the choice of different management strategies, and realize the win-win situation between management and market through tax planning. Firstly, the paper introduces the history, current situation and trend of tax planning at home and abroad, from which the connotation of tax planning in real estate industry is introduced. Secondly, taking XC real estate company as the micro sample, the paper makes detailed analysis from five angles: financial index, accounting, business management, tax administration and organization structure. This paper expounds the influence of "business reform and increase" on the enterprises. Thirdly, based on the theory of tax planning and the characteristics of the tax system of VAT, the XC real estate company's accounting and accounting optimization and tax management are carried out on the basis of the operating practice of XC real estate company, and on the basis of the relevant theory of tax planning. This paper analyzes the management improvement of business cost optimization, internal management process reengineering, management chain management, property type difference development and so on from the perspective of tax planning in five aspects: purchasing link management, sales link management and multi-business development. This paper puts forward the tax planning strategy which runs through the whole process of enterprise production and operation activities, in order to realize the maximization of enterprise economic benefit and the continuous improvement of market competition ability. Finally, the safeguard measures of tax planning are put forward. It is expounded that the overall function of "business reform and increase" in the form of enterprise production is "deduction, tax reduction", and its essential role is still "standardization and development". Therefore, the management of real estate industry under the background of "business reform and increase" should be actively integrated into the tax planning link. In order to share the policy dividend brought by "business reform and increase", we should adapt to the change of tax environment and strive for tax reduction and negative reduction through positive management behavior.
【學位授予單位】：南京師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.23;F812.42

【參考文獻】

相關期刊論文 前10條

1 李萬甫;;精準研判營改增效應的三個維度[J];稅務研究;2017年01期

2 劉志成;;淺談營改增之后房地產(chǎn)開發(fā)企業(yè)的稅收籌劃[J];財會學習;2016年19期

3 張瀚文;;“營改增”下我國房地產(chǎn)企業(yè)增值稅納稅籌劃研究[J];河北企業(yè);2016年09期

4 張雯晴;;淺議營改增對房地產(chǎn)企業(yè)稅收的影響及籌劃對策[J];財經(jīng)界(學術(shù)版);2016年14期

5 宋朝暉;;營改增房地產(chǎn)企業(yè)甲供材涉稅問題解析[J];注冊稅務師;2016年06期

6 展云;;房地產(chǎn)企業(yè)“營改增”稅收籌劃案例分析[J];市場周刊(理論研究);2016年05期

7 徐秋玲;;營改增后房地產(chǎn)企業(yè)的稅收籌劃探討[J];財經(jīng)界(學術(shù)版);2016年07期

8 王平;劉慧勇;;“營改增”之房地產(chǎn)業(yè)相關問題研究[J];法學雜志;2016年03期

9 付江峰;;我國增值稅改革問題探析[J];稅務研究;2015年11期

10 鈕德明;;房地產(chǎn)企業(yè)營改增后的稅收籌劃[J];現(xiàn)代經(jīng)濟信息;2015年19期

相關碩士學位論文 前2條

1 許峰;“營改增”政策實施影響及對策研究[D];蘇州大學;2014年

2 郭子瑛;我國房地產(chǎn)業(yè)稅負分析和政策建議[D];西南財經(jīng)大學;2014年

，

本文編號：1577847