论文总字数：18583字

摘 要

对于企业的战略化管理而言，纳税筹划在各个环节中地位很突出，这要求在对公司各项经济活动实施规划的过程中，决策者和管理者必须把税负纳入前置成本的范围进行规划，从而达到降低成本的目的，还能对公司财务管理体系的成功建设，树立和保障企业竞争力起到正面的作用。论文以BGY房地产开发商的各个处理不得当的涉税项目为研究案例，目的在于发现现阶段房地产行业的税务问题并提出解决方案，基于此作出详细的研究分析。

本文首先介绍了税收筹划的基本含义及相关方法，然后根据该公司的实际税收情况和存在的问题，整理出BGY房地产公司在房屋建设、楼盘销售及房产保有几大过程中涉及的税收业务，对其进行税收筹划分析并提出合理建议。主要章节对所提出的几种税收筹划方案进行了分析比较并给出了它们对税款数值变化的影响。证明BGY房地产公司有必要进行税收筹划，同时也为公司提供了税收筹划建议。

税收筹划就是在不违反法律的条件下，缴税人通过合理安排企业投资、经营、财务管理等获得节税效益。税收筹划不仅仅局限于税负最集中的环节，税收筹划广泛的分布于企业经营过程中的各个环节之中。采取一定的技术和方法可以达到降低企业税负的目的，并且有利于企业抵御经营风险和财务风险能力的增强。

关键词：税收筹划；房地产企业；税收成本

Abstract

In the strategic management of enterprises, tax planning is a critical part, it requires decision-makers in the business activities of the enterprise planning, tax as a front cost into account, in order to help reduce corporate cost of tax expenditures, but also the company"s financial system to further improve, lifting the core competitive power of enterprises play a catalytic role. This paper in BGY real estate development enterprise"s tax-related business as a case study, to solve tax problems at this stage for the purpose of real estate industry, carries on the detailed research and analysis.

This paper first elaborates the concept and technology related to tax planing, then combined with the company’s tax situation and existing problem, the BGY real estate company housing of development construction link, and sales link and keep link this three big link in the involved tax business for tax planning analysis, core chapters using comparative analysis method lists has different of tax planning programme and they in tax planning before and after brings of tax numerical differences, that BGY real estate companies need to carry out tax planning, but also provide tax planning advice for the company.

Tax planning that taxpayers in a reasonable case to use the rules to maintain their own interests of the behavior, which is achieved through the use of tax policy to maintain its legitimate interests. Tax planning is not limited to tax the most concentrated part of tax planning is widely distributed in all aspects of the business process. Some techniques and ways to achieve the objective of reduced corporate taxes, and contribute to the enhanced ability to enterprise business risk and financial risk.

目录

摘 要 I

Abstract II

绪 论 1

1.1研究背景 1

1.2研究意义 1

1.3研究方法和论文框架 2

第二章 税收筹划相关概述 3

2.1税收筹划的概念 3

2.2文献综述 4

第三章 我国房地产企业涉税特点 7

3.1房地产开发企业各环节的涉税 7

3.2 房地产行业经营及税收特点 7

3.3房地产行业的税收筹划现状 8

第四章 房地产企业税收筹划案例分析--以BGY公司为例 10

4.1BGY房地产公司基本情况介绍 10

4.2BGY房地产公司现存的纳税筹划问题 10

4.2.1购地阶段涉税合同未能及时跟进 10

4.2.2开发阶段的避税意识不足 11

4.2.3发票规范性不足 11

第五章 对我国房地产税收筹划的相关建议 13

5.1树立正确的风险意识 13

5.2从管理机构入手改善税收筹划 13

5.3规范业务操作 14

结 束 语 14

致 谢 16

参考文献 17

绪 论

1.1研究背景

近年来房地产行业创造的经济效益在国民经济中日益占据重要地位，人们对住房的高需求使得房地产市场发展迅速。随着房地产行业气氛的活跃，税务局对其税收检查也越来越严格，企业税务方面存在很大风险，必须对税收进行合理筹划，维护企业的合法利益。

现在，房地产公司的内外部经营环境日趋复杂，公司部门管理任务日益繁重，面临当前市场局势，税务部门责任尤其重大。税收筹划是企业管理不可或缺的部分，影响着公司的生产、销售、绩效评估、利润，还关系到公司的切身利益，必须合理地规划税收，在不违法的前提下减少企业承担的税收，增加总体利润，从而不断提高企业市场竞争力，使企业累积资产，不断发展。

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