毕业论文撰写规范届.doc

各章之间必须加分页符。 注：四级目录用1、，五级目录用（1）依次类推。格式为正文格式。正文格式是段前段后为0行，1.5倍行距。 论文里的格式严格按照批注里的要求来做。请认真阅读批注，批注只要没强调需要加粗，默认为不需要加粗 文中只要出现数字和字母都是Times New Roman体 文章要求两万字，不包括英文附录 页眉顶端距离设置为1.5，底端距离为1.75 论文的上边距：30mm；下边距：25mm；左边距：30mm；右边距：20mm；行间距为1.5倍行距。  毕业论文 福安中小电机业研究 院 别 经贸学院 专业名称 国际经济与贸易 班级学号 学生姓名 指导教师 年月 日房地产开发企业的纳税筹划研究 摘 要 面对日趋发展完善的市场经济和竞争激烈的外部环境，如何合理设计纳税筹划方案以降低成本、增加利润、实现价值最大化，无论是对房地产企业还是国内其他企业来说，都是一个迫切而又十分重要的新课题。本文的研究目的是在现行税法约束下，房地产企业如何站在企业战略的高度合理安排自己的经营活动，合理利用税收优惠政策，通过税种分析，数据测算，找到最佳的节税点，从而降低企业的税负，增强企业盈利能力。本文按照从理论到实务的研究思路开展论述，首先对纳税筹划相关理论进行探讨，阐明纳税筹划的基本内涵，基本原则与方法；然后通过介绍房地产行业涉及相关税种情况提出房地产行业涉及的各个主要税种并对其涉税业务提出纳税筹划思路和筹划技巧；最后，介绍中冶京唐集团纳税筹划的实际案例，根据中冶京唐具体业务结合税收相关政策，拟定出中冶京唐最佳纳税筹划方案。 关键词：房地产，纳税筹划，筹划方案，土地增值税，营业税 Study of ax Planning of Real Estate Development Company Author：Xiao ChenzhongTutor：Chang Youling Abstract On the gradually perfect marketing economy and vehement competition condition, how to design tax-planning project for depressing cost and increasing profit and achieving most value of company, it is a new question which is insistent and very important . The emphasis of this paper is to help the real estate company arrange its operational activities according to the business strategy and find out the best way to lower the cost and increase the ability to make profit by tax planning, which includes making use of preferred policies, calculating and finding the best tax saving point.This article is expatiated from theory to practice. Firstly, it discusses some theories about tax-planning, expatiates and studies the meanings, the basic principles and the main ways of tax-planning. Secondly it expatiates the main tax kinds of the real estate company and studies the thoughts and techniques of them in the real estate company. Last, it takes the Mcc Jingtang Construction Corp.Ltd. as an example, according to the actual case and concrete ope