房地产企业税收筹划-会计专业论文.docxVIP

Tax Planning of the Real Estate Enterprises A Thesis Submitted to Chongqing University in Partial Fulfillment of the Requirement for the Degree of Master of Profession By Li lingfen Supervised by Prof. Li Jiaming Profession: Master of Professional Accounting School of Economics and Business Administration Chongqing University, Chongqing, China May 2011 摘 要 税收筹划是企业一项重要的筹划活动。税收筹划可以为企业减轻税收支出，带 来经济利益，提高财务管理水平，日渐成为提升企业竞争力的重要手段之一，且成 为企业发展不可忽略的重要因素。税收筹划具有有限性与无限性，有限性是指税收 筹划在国家法律规定范围内进行，受宏观调控、税收政策、企业战略等多方面制约， 而无限性是当制约因素不断变化、相互牵制时所提供的税收筹划空间具有无限发展 的可能性。2010 年针对房地产市场的非理性繁荣，国家频繁地展开了多轮的调控政 策：土地供给减少、资金来源受限、置业需求受抑制、开发产品结构面临调整，既 对房地产企业发展提出了新的挑战，同时也为房地产企业税收筹划提供了新的税收 筹划环境。因此，当前对房地产企业税收筹划的研究具有理论与实践意义。本文立 足于税收环境的变化，通过多视角挖掘宏观调控政策下房地产企业税收筹划的空间 及关注点，在其基础上建立具体背景下的筹划方案，旨在为房地产企业提供有效、 具有实践意义的税收筹划思路。 本文首先从国内外税收筹划研究成果着手，分析本文建立的理论基础，并提出 本文的框架；其次，研究分析税收筹划理论，界定税收筹划涵义、阐述筹划方法、 全局筹划涵义及税收筹划程序，为展开对房地产企业的税收筹划建立必要的理论基 础；再次，以微观主体房地产企业和宏观经济背景为主线，深入剖析房地产企业的 税收筹划空间，挖掘企业税收筹划的关注点，并在此基础上设计以企业重点经济行 为及重点税种相结合的筹划方案；最后，以 Y 地产集团为案例对象，对税收筹划方 案进行具体应用，验证本文税收筹划思路的可行性及现实意义。 关键词：房地产企业，宏观调控，税收筹划 ABSTRACT Tax planning is an important method which eases tax burden, brings profit and raise the management of enterprises. It can improve enterprises’ competitiveness and become the significant element in operating management. Limitation and limitless are tax planning’s attribute. The former means tax planning must be accord with State tax policy and be restricted by macro-control policy, tax policy and company strategy. However, when all those mentioned above changes, there will be a limitless tax planning space. In 2010, the government has taken several macro-control means to change the irrational exuberance about the real estate market. They must face the situation with the land supply diminution, tight monetary policy, restrain about the investment demand, adjustment about product mix. Tax planning which is an effective method to ease tax burden, bring time value of money make sense both in theoretical and practical background