浅析房地产业税收筹划.docVIP

本科毕业设计（论文） 题目：浅析房地产业税收筹划 教学单位： 经济管理一系 专 业： 会计学 学 号： 姓 名： 指导教师： 2014年5月 摘要 房地产开发企业的税负在各行业中较重，开发和管理的投资过程中冇较高的经 营风险，涉税资金较人，经济效益好，但见效不明显等特点。因而要全面的，多角 度的税收筹划，不仅能够减轻企、Ik的涉税成本和降低风险，增强企业的盈利能力和 提高企业的竞争力，还有利于实现企、11＜利益最大化S标，而且也还冇利于降低房价, 促进房地产业和市场的健康冇序发展。因此，对房地产开发企、11＜税收筹划的深入的 详细的研究，具冇十分重要的理论上的价值与现实中的意义。 文章从税收筹划的冇关概念、特点、方法和基本原则着手，详细分析了房地产 开发企业税种和现状，然后对房地产开发企业的主要税种进行了筹划，用新观念勾 勒出房地产开发企业纳税筹划的重点，提供筹划给房地产开发企业，帮助房地产开 发企业实现成本优势。 关键词：房地产、I税收筹划；税种 Abstract Real estate development enterprises as a tax burden heavier industry in the industry， has invested more in the process of development and management，high operating risk， construction and sales cycle is long，tax related target large amount，high yield，slow response out call-round, multi-level of tax planning，not only can effectively reduce the fords the tax cost and risk of the enterprise，enhance the profitability and competitive strength of enterprises, to maximize the enterprise value goal，but also is beneficial to reduce prices，promote the development of the real estate market healthy and orderly. Therefore，further study of the tax planning of real estate development enterprises，has important theoretical value and practical significance. This paper introduces basic principle，this paper analyzes the real estate development enterprise fords the tax status of the main tax of real estate development enterprises involved in tax planning，focus on the outline of the real estate development the new way of thinking，to prepare that enterprise pay taxes to provide planning scheme for real estate development enterprises，help real estate development enterprises to achieve cost advantage. Key Words： Real Estate; Tax Planning; Categories of taxes 目录 TOC \o 1-5 \h \z 1绪i仑 1 HYPERLINK \l bookmark3 \o Current Document \h 1.1研宄背景及意义 1 1.1.1研究背景 1 1.1.2研宄意义 1 HYPERLINK \l bookmark4 \o Current Document \h 1.2国内外研宄情况 1 1国外研宄情况 1 1.2.2国内研究情况 2 HYPERLINK \l bookmark5 \o Current Document \h 研究框架和方法 2 1 研宂框架 2 1.3.2研宂方法 2 HYPERLINK \l bookmark6 \o Curre