房地产企业纳税筹划分析-会计学专业论文.docxVIP

A Research of Tax Planning for Real Estate Enterprise Specialty: Accounting Master (degree): Li Nan Instructor: Associate Prof. Li Rongjin Abstract Recently, the real estate industry of China, with high degree development, strength association, and strong driving force, has become a pillar industry of the national economy. With the continuous progress of the national urbanization, the cumulative demand is gradually released, in the foreseeable future; the real estate market still maintained a rapid growth momentum, but at the same time, the overcharged prices caused widespread concern. With the unprecedented national macro-control efforts continue to increase, the external financing environment for real estate enterprises became worse and worse, pre-accumulated the bubble is squeezed step by step, meanwhile, with the increasingly competitive market, the space of the internal costs of real estate enterprises has been getting smaller and smaller. Furthermore, during to the real estate business a long industrial chain, capital-intensive, the value of the large amount of the particularity of its tax-related links, complex tax-related matters. The amount of tax, which is the external costs of real estate enterprises, has great affect of the economic benefits of real estate enterprises. The science tax planning within the context of national policies and regulations has an active role in improving the economic efficiency, enhancing the competitiveness of the enterprises. Go to a step further, it can promote the sustainable development of the entire real estate industry. The thesis is under the new tax law, combined with the basic theory of tax planning, consulted the operating characteristics of real estate enterprises and tax status, with the method of combining theoretical analysis and case studies. It comprehensive considers the tax of the process of the whole develop procedure of real estate enterprises, focusing on analysis of the current Chinas real estate en