浅析房地产业税收筹划.docVIP

、■ C liuix iJ log 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： 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有较高的经 营风险，涉税资金较大，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，不仅能够减轻企业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，还有利于实现企业利益最大化目标，而且也还有利于降低房价, 促进房地产业和市场的健康有序发展。因此，对房地产开发企业税收筹划的深入的 详细的研究，具有十分重要的理论上的价值与现实中的意义。 文章从税收筹划的有关概念、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：房地产业；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 HYPERLINK 和“转让无形资产” 稅目，如所售房屋 为自营工程，还涉 及“建筑业稅目 出租房屋或土地2 P 营业稅（城建稅、教育费附 加）、伞业所得稅、个人所得 稅、房产稅（城市房地产稅）、 土地使用稅（费）、印花稅Q 营业税按“服务业 -租赁业稅目 自用房屋或土地3 P 房产稅、土地使用稅（费）3 噌与房屋或土地小 9 营业稅（城建稅、教育费附 加）、土地増值稅Q 视同销售不动产Q 代收费用3 P 营业税（城建税、教育费附加〉 代收费用手续费合■ 并营业收入计稅T 房屋抵押贷款3 P E卩花稅a 以房抵债时按