房地产企业理财纳税筹划探析.docVIP

房地产企业理财纳税筹划探析 ［ ］在市场经济体制下,企业之问的竞争日益加剧，怎样减轻税收负担，提 高竞争地位，己经成为企业管理的一项重要问题。税收筹划就是经济主体在不违 反W家法律法规的前提I，对企业的组建或重组、经营方式、投资方向以及管理 理念进行以减轻税负增加收益为目的而进行的事先策划。本文首先对纳税筹划相 关理论进行探讨，阐明纳税筹划的基本概念，特点与方法；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，分别总结出了对适 用的不同纳税筹划方法，并运用实例进行了有力论证。最后对房地产企业在实施 纳税筹划过程屮需注意的问题进行了分析，丼对完善我W房地产企业纳税筹划提 出了一些建议。 ［关键字］房地产企业 纳税筹划 税收优惠政策 Analysis of tax planning in real estate enterprise [Abstract] Under the market economy system, the competition between enterprise s growing, how to reduce the tax burden, improve the competitive position, has beco me an important problem in enterprise management. Tax planning is the economic subject in the premise of not violating state laws and regulations, the enterprise the f ormation or reorganization, mode of operation, the direction of investment and manag ement idea of planning in advance to reduce the tax burden and increase income for the purpose of. This paper firstly discusses the related theory of tax planning, and e xpounds the basic concept of tax planning, characteristics and methods; and then thr ough the introduction of the real estate industry related tax situation to put forward th e main categories of taxes involved in the real estate industry, respectively, to summ arize the application of different methods of tax planning, and make a strong argumen t with examples. At the end of the real estate enterprises should pay attention to in t he implementation of the tax planning process problems were analyzed, and the impr ovement of China’s real estate tax planning and put forward some suggestions. [Key word] Real estate enterprises tax planning tax preferential policy TOC \o 1-5 \h \z 引W 1 HYPERLINK \l bookmark1 \o Current Document \h 一、 纳税筹划的基础理论 1 HYPERLINK \l bookmark2 \o Current Document \h 1、 纳税筹划的含义 1 HYPERLINK \l bookmark3 \o Current Document \h 2、 纳税筹划的特点 2 HYPERLINK \l bookmark4 \o Current Document \h 3、 纳税筹划的必要性 2 HYPERLINK \l bookmark6 \o Current Document \h 二、 纳税筹划的目标 3 1、 减轻税收负担 3 2、 实现涉税零风险 3 HYPERLINK