房地产开发企业纳税筹划研究_精品.docxVIP

房地产开发企业纳税筹划研究摘要：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、实现加值最大化，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的进行探讨，阐明纳税筹划的基本概念，基本原则与方法；然后通过介绍房产地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以及各主要经营活动的纳税筹划思路和筹划技巧；最后，介绍JY公司纳税筹划的实际案例，根据JY公司具体业务结合税收相关政策，拟定出JY公司纳税筹划方案。本文研究的重点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。本文的创新与特色表现在四个方面：一是灵活运用了纳税筹划理论。本文在对纳税筹划理论进行了规范研究后，结合房地产行业的具体特点将其贯穿到企业生产、经营的全过程中。二是按税种总结了房地产开发企业适用的纳税筹划方法。根据房地产行业的特点，分别总结出了对营业税、房产税、企业所得税、土地增值税适用的不同纳税筹划方法。并运用实例进行了有力论证，三是总结了房地产开发企业各主要经营活动的纳税筹划方法。分别对项目整体转让、经营性租赁、合作开发、定向开发、精装修房屋销售、自建自用等业务的纳税筹划方法进行了归纳与总结。四是以广西JY房地产公司为例，站在企业发展战略的高度，从整体上设计出企业的纳税筹划方案，并对筹划成果进行了分析。关键词：纳税筹划 房地产开发企业 方案设计STUDY OF TAX PLANNING OF REAL ESTATE COMPANYABSTRACT 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. 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 as well as themain transactions in the real estate company. Last, it takes the Guangxi JY Real Estate Company as an example, according to the operational activities and basic rules and preferred policies of tax paying, we design a comprehensive tax plan for it. 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. There are four creative characters of this paper. Firstly, it is based on tax planni