房地产企业纳税筹划研究毕业论文资料.docVIP

淮 阴 工 学 院 毕 业 论 文 作 者: ### 学 号： ##### 学 院: 经济管理学院 专 业: 财务管理 题 目: 房地产企业纳税筹划研究 指导者： (姓 名) (专业技术职务) 评阅者： (姓 名) (专业技术职务) 2013 年 5 月 毕业论文中文摘要 在我国随着社会经济的发展，房地产行业也得到迅猛发展。国家对房地产企业征收的宏观税收持续上升，对房地产市场宏观调控手段也不断推陈出新。在这样的背景之下，房地产企业都迫切想要减少税收支出，提高企业竞争力。因此，通过纳税筹划，合理合法地减轻企业的税收负担正是房地产企业这样税负较重的企业实现利益最大化的最佳选择。 纳税筹划要求企业将税收作为重要的前置成本在经营决策前加以考虑。本文站在企业角度首先从理论上阐述了纳税筹划的概念、特点，并且从房地产企业的具体情况出发，对房地产企业进行纳税筹划做了可行性和必要性分析。接着探讨了其实现平台，使房地产企业纳税筹划有道可循，不至于是纸上谈兵。根据对房地产企业生产经营的特点，所涉税种的研究，本文着重探讨了营业税、企业所得税、土地增值税三个主要税种的筹划。最后本文对其风险和效益进行了评估，确保房地产企业进行纳税筹划有利可图。 关键词 纳税筹划，房地产企业，风险，效益 毕业论文外文摘要 Title Tax Planning Research For Real Estate Enterprise Abstract With the development of social economy in our country, the real estate industry has also developed rapidly. The tax on real estate enterprises continues to rise, and control means in the real estate market are also constantly updating. In this background, real estate enterprises are urgent to reduce the tax expenditure and enhance its competitiveness. so tax planning is the best choice for enterprises to achieve maximum benefit. Tax planning requires companies to take taxes as important front costs into consideration before the decision. This article will expound the concept and characteristics of tax planning from the specific situation of the real estate enterprises, and plans to analysis feasibility and necessity of tax planning. And then discuss its implementation platform, which makes the tax planning of real estate enterprise not be academic. According to the characteristics of the production and business operation of the real estate enterprises, this paper will discuss the three main taxes, sales tax, enterprise income tax, land value-added tax. The risks and benefits were evaluated, finally in this paper, ens