房地產(chǎn)企業(yè)稅收籌劃問題研究[論文+任務(wù)書+開題報(bào)告+文獻(xiàn)綜述+外文翻譯]


摘  要：近年來，作為人們衣、食、住、行四大基本生存需要之一的房地產(chǎn)行業(yè)，成為社會(huì)關(guān)注的焦點(diǎn)和輿論的熱點(diǎn)。房地產(chǎn)行業(yè)是典型的資金密集型行業(yè)，具有投資大、風(fēng)險(xiǎn)高、周期久、供應(yīng)鏈長(zhǎng)、地域性強(qiáng)的特點(diǎn)。而隨著國(guó)家宏觀調(diào)控步步緊逼，房地產(chǎn)業(yè)的利潤(rùn)被極度擠壓，由“暴利行業(yè)”向“平利行業(yè)”轉(zhuǎn)變，加之現(xiàn)在房地產(chǎn)企業(yè)數(shù)量眾多，競(jìng)爭(zhēng)越來越激烈。房地產(chǎn)企業(yè)必須通過稅收籌劃的手段達(dá)到企業(yè)稅收負(fù)擔(dān)最小化，從而減輕資金壓力，降低成本，增加經(jīng)濟(jì)效益，打造企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)，為公司的健康、安全發(fā)展打下基礎(chǔ)。

本論文擬在國(guó)家接二連三地出臺(tái)房地產(chǎn)調(diào)控措施這一時(shí)代背景下，從房地產(chǎn)業(yè)的經(jīng)營(yíng)特點(diǎn)與稅收情況分析出發(fā)，對(duì)房地產(chǎn)業(yè)稅收籌劃的必要性和稅收籌劃方法作探討，并用真實(shí)的房地產(chǎn)公司作為研究對(duì)象，就房地產(chǎn)業(yè)涉及到的主要稅種進(jìn)行詳細(xì)而系統(tǒng)的研究。通過科學(xué)的數(shù)據(jù)測(cè)算論證稅收籌劃帶來的經(jīng)濟(jì)效益，對(duì)籌劃前后的稅負(fù)情況進(jìn)行比較分析；同時(shí)指出房地產(chǎn)公司稅收籌劃可能存在的風(fēng)險(xiǎn)。最后總結(jié)出稅收籌劃的經(jīng)驗(yàn)借鑒，有一定的現(xiàn)實(shí)意義。

關(guān)鍵詞：房地產(chǎn)企業(yè)；稅收籌劃；對(duì)策建議


 


 


 


 


 


Abstract：In recent years, the real estate industry which is one of the four basic survival needs including people’s food, clothing, shelter and transportation has become the focus of attention of society and the media hot spots. The real estate industry is a typical capital intensive industry which has a large investment, high—risk long cycle, long supply chain and strong regional characteristic. Along with the national macro-control pressing step by step, the profits of the real estate enterprise are extremely squeezed. The real estate industry is changing into “the low profit industry” from “the high profit industry”. In addition, there are 1arge numbers of real estate enterprises now. The competition is more and more intense. We have to get the means of tax planning to minimize the tax burdens of enterprises under the double pressure. Thus mitigate financial pressure, reduce the cost and increase economic benefits, makes the enterprise the competitive advantage, It will lay the foundation of the health and safe development of the enterprises.

Starting from the operating characteristics of the real estate taxes and analysis of

the situation, this paper inquires into the connotation, the realizing condition and the methods of the tax planning related to the real estate company after the national real estate regulation and control measures against the background of the times one after another. It uses the real estate companies as real study and searches the main types of the taxes related to the real estate enterprise in detail and systematically. Demon start the economic benefit of tax planning by scientific data; Compare and analysis the situation about the tax burden of the plan；at the same time, point out the tax planning risk of Real Estate; At last, conclude the experience of the tax planning that can be learned. It has some practical significance.

Key Words：Real Estate enterpriss；Tax Planning；Countermeasures


 


 




目  錄

一、引言 1

二、進(jìn)行稅收籌劃的必要性及應(yīng)注意的問題 1

（一）稅收籌劃的定義 1

（二）稅收籌劃的必要性 1

（三）稅收籌劃應(yīng)注意的問題 2

三、房地產(chǎn)企業(yè)稅收籌劃現(xiàn)狀分析 3

（一）房地產(chǎn)企業(yè)稅收籌劃的宏觀現(xiàn)狀分析 3

（二）房地產(chǎn)企業(yè)稅收籌劃的微觀現(xiàn)狀分析 4

四、房地產(chǎn)行業(yè)稅收籌劃的具體措施 4

（一）營(yíng)業(yè)稅的籌劃方法 5

（二）土地增值稅的籌劃方法 6

（三）所得稅的籌劃方法 9

（四）廣告費(fèi)用的籌劃 10

五、結(jié)論 11

參考文獻(xiàn) 12

致  謝 14