卓正房地产集团纳税筹划的对策研究.docVIP

PAGE 12 卓正房地产集团纳税筹划的对策研究 摘 要 税收是政府收入的重要来源，房地产行业作为主要纳税行业更对保证税收起重要作用。但是，房地产行业竞争日趋激烈，国家宏观调控的力度不断加强，大部分地区受政策影响成交房屋在逐渐下滑。在这种大环境下，对于纳税人而言，合理的纳税筹划可以有效的降低成本，提高该企业在房地产行业中的竞争力。本文对卓正房地产集团为研究对象，分析了该公司的纳税情况，从不同方面找出卓正房地产集团的纳税筹划的问题，针对这些问题从增值税、土地增值税和所得税三个大方面设计进行纳税筹划方案，目的是最大化的控制企业纳税筹划的风险，比较出纳税筹划的收益与风险性，找到最佳节税点，使该公司在激烈的市场竞争中快速稳定的发展。 关键词：纳税筹划；房地产企业；方案设计 ABSTRACT In modern national governance,taxation,as one of the important sources of government revenue,is an important financial guarantee for the government to perforn its functions. However,the competition in the real estate industry is becoming increasingly fierce, and the national macro-control has been contionuously strengthened. But for taxplayers, under the promise of paying taxes according to llaw, it is their basic right to make reasonable tax planning can effectively reduce costs industry is becoming increasingly fierc. Although taxpanning is an emerging discipline, with the countinous development of social economy and the constant emergence of tax planningtalents, tax saving and effectively avoid tax risks.This paper takes Zhuozheng estate company in Hebei province as the research object to desigin a tax planning scheme Considring compreshensively all the production and operation links covered by the value add tax, land value and income tax planning, following the goal of enterprise value maximization, weigh the benefits of tax planning and tax planning risk, the enterprise tax planning risk control in the minimum range,so that the company in the fierce market competition in the rapid and stable development. key words: tax planning; real estate company; enterprise scheme 目 录 TOC \o 1-3 \h \z \u 1 前 言 1 2 纳税筹划的相关理论概述 1 2.1纳税筹划的概念 1 2.2纳税筹划的内容 1 3卓正房地产集团纳税筹划的现状 2 3.1卓正房地产集团基本情况 2 3.2卓正房地产集团的纳税筹划现状 3 4卓正房地产集团纳税筹划的问题 4 4.1“营改增”后发票管理不到位 4 4.2成本结构复杂，核算不规范 4 4.3整体税负重，经营风险大 5 4.4税务人员的素质不高 5 4.4.1与税务机关沟通不足 5 4.4.2缺乏筹划意识 5 5 卓正房地产集团纳税筹划的对策 6 5.1增值税的纳税筹划 6 5.1.1 完善增值税专用发票的管理 6