房地产企业的纳税筹划

论文总字数：20135字

摘 要

房地产是我国的基础产业之一，从我国当前和未来经济增长的角度来看，房地产在国民经济中的地位越来越重要，项目管理的各个环节涉及房地产等十余种税收。如增值税，所得税，公司税等。税收是房地产开发公司成本的很大一部分，因此，主营房地产开发的公司，应当采取纳税与税收筹划的协调统一的积极措施。分析研究表明，税收筹划能够在各个方面提高经济效益，降低房地产企业的税收成本，对于主营房地产的企业的长远发展有着重要意义。

本文依托于税收筹划的原理，从税收筹划的相关知识角度出发，系统详尽地研究房地产业的税收筹划。本文共被划分为五个主要部分，首先是通过国内外有关税收筹划理论文献阅读，整理、总结、分析、归纳出房地产税收筹划理论研究工作中的一些空白。第二，在国内外专家学者针对税收筹划理论和实践研究基础上，分析出一套税收筹划理论框架的基本概念，其中包括了税收筹划的一些相关理论概念。第三，通过研究房地产企业的节税原理和基本方法，分析当下房地产企业的概况。包括税收筹划的相关概念。第三，通过研究房地产企业的节税原理和基本方法，分析当下房地产企业的概况。第四，列举了房地产企业的实例，结合了定量分析和确立的定性分析模型，提炼并总结了针对企业在发展过程中出现的一些运行上存在的问题，针对企业已存在的问题和不足提出了合理有效的解决决策建议。第五，通过对房地产融资活动，投资管理活动，生产经营活动和房地产销售业务等税收筹划，房地产业务盈利与分配的案例进行了分析，验证了房地产税收筹划的必要性和其有效性。

本文从财务管理的角度出发，对房地产营业税筹划案例研究，为依法提供营业税筹划的基准，有助于减少非法营业税行为，同时也有必要实现持续稳定的发展。改善企业管理水平，通过合理的税收优惠制度选择企业，控制财务风险，提高企业自身的管理水平。

关键词：纳税筹划；房地产企业；财务管理

Abstract

Real estate is one of the basic industries in China. From the perspective of China"s current and future economic growth, real estate is becoming more and more important in the national economy, and various aspects of project management involve more than ten kinds of taxes such as real estate. Such as VAT, income tax, corporate tax, etc. Taxes are a large part of the cost of real estate development companies, therefore, real estate development companies should take active measures to ensure the harmonization of taxation and tax planning. Analytical studies have shown that tax planning can improve economic efficiency by reducing the tax costs of real estate companies, which is important for their development.

This paper builds on the principles of tax planning and systematically examines tax planning in the real estate sector from the general application of economics, taxation, statistics, finance and other disciplines, as well as the knowledge of tax planning. This paper is divided into five main parts, firstly, we analyze and summarize some gaps in the theoretical research paper on estate tax planning is to review, organize and summarize the theoretical literature on tax planning at home and abroad. Secondly, based on theoretical and practical research on tax planning by domestic and foreign experts and scholars, a set of basic concepts of the theoretical framework of tax planning is analyzed, including some relevant theoretical concepts of tax planning. Thirdly, we analyze the current profile of real estate enterprises by studying the tax saving principles and basic methods of real estate enterprises. The concepts of tax planning are included. Thirdly, we analyse the current profile of real estate companies by examining the tax saving principles and basic methods of real estate companies. Tax planning concepts are included. Thirdly, we analyse the current profile of real estate companies by examining the tax saving principles and basic methods of real estate companies. Fourth, the paper provides examples of real estate businesses, combines quantitative and qualitative analysis of analytical models and summarises some operational problems that have arisen during the development process. Fifth, the tax planning of real estate financial activity, investment management activity, real estate production, operation and sale activity, and the analysis of profit and distribution cases of real estate activity verify the necessity and effectiveness of real estate tax planning.

This article presents a case study of tax planning for real estate companies from a financial management perspective to provide a benchmark for companies" tax planning in compliance with the law, which helps to reduce illegal business tax practices and is also necessary to achieve sustainable and stable development. Improving the management level of enterprises, selecting enterprises through a reasonable tax preference system, controlling financial risks and improving the management level of enterprises themselves.

Keywords: Tax planning; Real estate enterprise; The financial management

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究意义 1

1.3 研究思路及内容 1

1.4 论文框架 2

第二章 文献综述 3

2.1 税收筹划的应用问题 3

2.2 “营改增”后的税收筹划 3

2.3 税收筹划的目标 3

2.4 文献评述 4

第三章 财务管理下纳税筹划概述 5

3.1 纳税筹划的基本概念 5

3.2 纳税筹划的特点 5

3.2.1 合法性 5

3.2.2 筹划性 5

3.2.3 目的性 6

3.2.4 风险性 6

3.2.5 专业性 6

3.3 纳税筹划的必要性 6

3.4 纳税筹划的意义 6

第四章 房地产企业中纳税筹划现状分析 8

4.1房地产企业涉及的纳税筹划 8

4.2房地产开发企业概况 9

4.3当前房地产开发企业税务筹划的问题 10

第五章 房地产企业D公司的纳税筹划案例分析 11

5.1 D公司的基本情况 11

5.2 D公司土地增值税纳税筹划问题 11

5.3 D公司土地增值税纳税筹划问题分析 12

5.4 D公司的纳税筹划设计 12

5.4.1 利息支出扣除方式筹划 12

5.4.2 修建精装住房筹划 13

结 论 14

致 谢 15

参考文献（References） 16

第一章 绪论

1.1 研究背景

税收筹划在企业的商业决议中起着非常紧要的作用，是税收研讨的热点项目。闻名全球的跨国公司为此设立了税收筹划部门，聘请专家重点研究不同国家的法律和税收，提议细致有效的税收筹划举措，使企业取得了显著的经济效益，提高了企业的经营和主要竞争力。在市场经济发展的背景下，税收在企业支出中的作用越来越重要，很多企业开始重视税收筹划，即在税法允许的范围内进行税收筹划，以减轻税负，增加税后利润，增加企业收入。

房地产开发企业投资是相当典型的适合国有和民营资本密集型的投资企业，具有投资大，周期长，风险高，漫长的供应链和强大的本地化。从项目开发到建设，准备出售和使用的房产涉及11种付款方式。税收是开发公司成本的重要组成部分。因此，税收政策对房地产开发活动有很大的影响，对房地产开发活动的税收筹划也有很大的帮助，当然，如果税收筹划得当，经济效益也很可观。因此，研究房地产企业的税收筹划很有必要，这也是本研究的主要来源和7出发点。

1.2 研究意义

面对日益成熟完善的市场经济和激烈的外部竞争，如何制定合理的税收政策和计划，减少成本，增加盈利和实现商务价值的最大化，这是一个非常重要的新问题。税收筹划的基本理论，深入分析了房地产开发企业在投资、管理和销售过程中的财务行为，论述了房地产开发企业税收筹划的基本思路。

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