房地产企业纳税筹划研究-会计学专业论文.docxVIP

Abstract As a frequent-talked topic recently, Tax planning refers to the measures taxpayer takes to streamline the payment of duty, lighten the burden of taxation, minimize imposition while maximize its profit. However, tax planning is a double-edged sword which brings proceeds while puts enterprise under the risk of suffering a deficit or even worse, breaking the law. Hence, the research on tax planning is significantly meaningful. Acting as backbone industry for national economy, Real estate enterprises have become a highlight in economic development and enjoyed a mounting prospect. On the other hand, the challenge they facing now are also tremendous, namely, high unit value, long Construction period, heavy Liabilities and unpredictable variations, etc. Moreover, the competition is getting more intensified, and the national overall regulation has become more constricted, the space for real estate enterprises to diminish domestic cost is condensed .Instead, tax as the exterior cost will play a significant role in company’s ultimate profit. Based on basic theories of tax planning, this thesis takes an initiative perspective to study real estate-related tax like business tax ,land value increment tax, Income Tax and building tax, etc. The thesis is made up of 5 parts: chapter 1 presents an outline with brief introduction of the research background, significance, approach, content of the paper; Chapter 2 explains basic tax planning theories regulating real estate enterprises; Chapter 3 factor analysis for affecting tax planning. With analysis, extracting principal factors for the tax planning. Chapter 4 illustrates the major tax planning method utilized in business tax, land value increment tax, Income Tax, building tax; Chapter 5 summarize. Key words: Real Estate Enterprise; Tax Planning; Factor Analysis 目 录 HYPERLINK \l _bookmark0 第一章 导论............................................................................................................................