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摘 要

面對日趨發(fā)展完善的市場經(jīng)濟(jì)和競爭激烈的外部環(huán)境，如何合理設(shè)計(jì)納稅籌劃方案以降低成本、增加利潤、實(shí)現(xiàn)價值最大化，對房地產(chǎn)企業(yè)來說是一個迫切而又十分重要的新課題。在激烈的競爭中取得優(yōu)勢的方法有多種多樣，其中之一就是創(chuàng)造成本優(yōu)勢，實(shí)現(xiàn)財(cái)富最大化。而稅負(fù)作為企業(yè)的一項(xiàng)支出，其輕重將直接影響房地產(chǎn)企業(yè)成本的高低。正確地對納稅事務(wù)進(jìn)行核算和籌劃，是企業(yè)重要財(cái)務(wù)管理工作。納稅籌劃不同于避稅和偷稅。避稅是一種合法行為，但違反國家政策取向和立法本意。一旦相關(guān)法律法規(guī)得到補(bǔ)充和完善，原本合法的行為就會變?yōu)榉欠?，而企業(yè)合理地進(jìn)行納稅籌劃,會為企業(yè)帶來經(jīng)濟(jì)利益。
本文的研究重點(diǎn)是在現(xiàn)行企業(yè)會計(jì)制度和稅法約束下，對哈爾濱xx房地產(chǎn)開發(fā)公司財(cái)務(wù)報(bào)表進(jìn)行分析，找出xx房地產(chǎn)公司目前財(cái)務(wù)管理中存在的問題，揭示這些存在問題與xx房地產(chǎn)開發(fā)公司目前總體稅負(fù)偏重之間存在的必然聯(lián)系。然后根據(jù)xx公司的實(shí)際經(jīng)營情況，結(jié)合涉及的各稅種的基本規(guī)定及優(yōu)惠政策，分稅種對哈爾濱xx房地產(chǎn)開發(fā)公司進(jìn)行納稅籌劃。

【關(guān)鍵詞】 房地產(chǎn) 分析 納稅籌劃
Abstract

With the developing marker economy and the competitive external environment, it has become a very exigent and important issue for the real estate company, as well as other companies, to lower cost, to increase profit and to maximize value by tax planning. One of the ways to get advantage in the competition is to make the cost advantage and to maximize the fortune. The tax burden will affect the cost of the real estate companies. Making tax accounting and tax planning properly is a key financial management for an enterprise. Tax planning is not equal to tax evasion and tax avoidance. Although tax avoidance is a legal act, it violates the orientation of national policy and the original intention for legislation. Once the relevant laws and regulations are supplemented and improved, the original legal acts will become illegal. Therefore, a reasonable tax planning can bring economic benefits to an enterprise.
This paper focuses on the analysis of financial statement of Harbin Bincai Real Estate Development Company under current Accounting System for Business Enterprises and Tax Law in order to find the company’s problems in financial management and to reveal the positive connection between these problems and its overall heavier tax burden. Then according to this company’s actual operation, along with every basic regulation and preferential policy of all tax categories, it gives a comprehensive tax planning for Bincai Company.

Key words real estate analysis Tax planning
目 錄
摘要 I
Abstract II

第1章 哈爾濱xx房地產(chǎn)開發(fā)公司簡介 1
1.1哈爾濱xx房地產(chǎn)開發(fā)公司發(fā)展?fàn)顩r 1
1.2哈爾濱xx房地產(chǎn)開發(fā)公司的內(nèi)部環(huán)境 1
第2章 xx房地產(chǎn)公司整體稅收分析 4
2.1整體稅負(fù)分析 4
2.2重點(diǎn)籌劃稅種分析 7
2.2.1xx營業(yè)稅稅負(fù)分析 7
2.2.2xx土地增值稅稅負(fù)分析 8
2.2.3xx公司企業(yè)所得稅稅負(fù)分析 9
第3章 xx房地產(chǎn)公司納稅籌劃設(shè)計(jì) 11
3.1 xx公司營業(yè)稅的納稅籌劃設(shè)計(jì) 11
3.1.1營業(yè)稅基本規(guī)定 11
3.1.2利用工程承包方式變化進(jìn)行納稅籌劃 12
3.1.3改變收費(fèi)主體進(jìn)行納稅籌劃 13
3.1.4精裝修房屋納稅籌劃 14
3.2xx公司土地增值稅的納稅籌劃設(shè)計(jì) 14
3.2.1土地增值稅基本規(guī)定 14
3.2.2利用土地增值稅臨界點(diǎn)進(jìn)行納稅籌劃 15
3.3 xx公司企業(yè)所得稅的納稅籌劃設(shè)計(jì) 19
3.3.1企業(yè)所得稅基本規(guī)定 19
3.3.2會計(jì)核算方法選擇的納稅籌劃 20
3.3.3開發(fā)成本的歸集中的納稅籌劃 21
3.4xx公司其他稅種的納稅籌劃設(shè)計(jì) 22
3.4.1xx公司房產(chǎn)稅的納稅籌劃 22
3.4.2 xx公司城市維護(hù)建設(shè)稅及教育費(fèi)附加的納稅籌劃 23
結(jié)束語 24
致謝 25
參考文獻(xiàn) 26