59頁(yè)
改革開(kāi)放以來(lái)，國(guó)家為扶持房地產(chǎn)行業(yè)的發(fā)展，出臺(tái)了一系列有利于房地
產(chǎn)行業(yè)發(fā)展的法規(guī)政策。經(jīng)過(guò)多年努力，我國(guó)房地產(chǎn)業(yè)已進(jìn)入高速發(fā)展時(shí)期，
成為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)之一，同時(shí)也是國(guó)家稅收收入的一項(xiàng)重要來(lái)源。在新
的形勢(shì)下，怎樣學(xué)習(xí)貫徹新的稅收政策法規(guī)，在依法納稅前提下，盡量規(guī)避納
稅風(fēng)險(xiǎn)，理性地進(jìn)行納稅籌劃，己經(jīng)是房地產(chǎn)企業(yè)高管人員和財(cái)會(huì)人員面對(duì)的
重要課題。本文在對(duì)房地產(chǎn)企業(yè)的分類(lèi)研究中，選擇了住宅房地產(chǎn)開(kāi)發(fā)企業(yè)，
并介紹其發(fā)展現(xiàn)狀及趨勢(shì)，從企業(yè)籌資、投資、經(jīng)營(yíng)、利潤(rùn)分配的角度，階段
性地對(duì)住宅房地產(chǎn)企業(yè)的稅收籌劃進(jìn)行探討。
關(guān)鍵詞:商品住宅;房地產(chǎn)開(kāi)發(fā)企業(yè);稅收籌劃
第一章引言························································································
1.1選題意義······································································4······
1·2國(guó)內(nèi)外研究綜述·····························································……
1.2.1國(guó)外對(duì)稅收籌劃的研究及評(píng)述····························
1.2.2國(guó)內(nèi)稅收籌劃情況···············································
第二章稅收籌劃概述············································································
2.1稅收籌劃的涵義································，’····························....·
2.1.1稅收籌劃的內(nèi)涵和特征········································
2.1.2稅收籌劃與其他稅務(wù)行為的區(qū)別························
2.2稅收籌劃的分類(lèi)···································································
2.2.1企業(yè)稅收籌劃和個(gè)人稅收籌劃·········，···，··············
2.2.2國(guó)內(nèi)稅收籌劃和國(guó)際稅收籌劃····4·······················
2.2.3短期稅收籌劃和長(zhǎng)期稅收籌劃················4···········
2.2.4內(nèi)部稅收籌劃和外部稅收籌劃····························
2.3稅收籌劃的關(guān)鍵·······，···························································
2.3.1與稅收籌劃相關(guān)的信息因素······························
2.3.2信息來(lái)源渠道·······················································
第三章商品住宅類(lèi)房地產(chǎn)企業(yè)稅收籌劃發(fā)展現(xiàn)狀···························
3.1房地產(chǎn)企業(yè)開(kāi)發(fā)類(lèi)型及投資特點(diǎn)······································
3.1.1房地產(chǎn)開(kāi)發(fā)企業(yè)類(lèi)型···········································
3.1.2房地產(chǎn)開(kāi)發(fā)投資特點(diǎn)一·、······························
3.2我國(guó)住宅房地產(chǎn)開(kāi)發(fā)企業(yè)現(xiàn)狀及發(fā)展趨勢(shì)······················
2.1我國(guó)住宅房地產(chǎn)企業(yè)現(xiàn)狀···································
2.2中國(guó)住宅房地產(chǎn)企業(yè)發(fā)展趨勢(shì)展望··················‘
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目錄
3.32007年影響我國(guó)住宅房地產(chǎn)企業(yè)的因素··············
3.3.12007年政府落實(shí)調(diào)控力度加大·············~
3.3.2房地產(chǎn)投資規(guī)模將受影響························
3.3.3住房供應(yīng)結(jié)構(gòu)需改善·····4·························，
3.3.4土地供應(yīng)嚴(yán)格控制和貸款增加················
3.3.5關(guān)于房?jī)r(jià)···················································
3.3.6節(jié)能環(huán)保型住宅得到加快推廣················
第四章商品住宅房地產(chǎn)開(kāi)發(fā)企業(yè)稅收籌劃方法····················
4.1我國(guó)房地產(chǎn)行業(yè)與稅收···········································
4.1.1房地產(chǎn)行業(yè)所涉及的稅種························
4.1.2房地產(chǎn)行業(yè)納稅現(xiàn)狀································
4.1.3房地產(chǎn)行業(yè)成為稅收稽查的重點(diǎn)············
4.2商品住宅房地產(chǎn)企業(yè)在籌資中的籌劃方法···········
4.2.1資本結(jié)構(gòu)的合理搭配································
4.2.2權(quán)益籌資和負(fù)債籌資的比較····················
4.2.3租賃融資的利用········································
4.3商品住宅房地產(chǎn)企業(yè)在投資中的籌劃方法···········
4.3.1投資地點(diǎn)的選擇········································
4.3.2組織形式的選擇······································..