房地产开发行业纳税筹划的问题探讨-毕业论文.docxVIP

摘要 目前房地产行业的发展迅猛，说民我国各经济发展的前途是很有潜力的，房地产行业作为我国的龙头企业，但是缴纳的税种特别多，税负沉重的困境，所以该行业才更应该注意税收筹划。与之共存的是，房价高、住房难一系列问题也进入大家的视线。房地产开发行业逐渐进入了大家的视野。在当下的市场运作，房地产行业都迫切想以纳最少的税来达到提高本企业的核心竞争力的目的。因此，纳税筹划是非常重要的，所以通过合法合理的税务筹划尽可能为企业少交税，以此来实现企业的财务目标，正是税收负担较重的房地产企业重要举措之一。我国的房地产行业进行税收减负是达到企业可持续发展的前提条件。 企业必须将纳税筹划当作一项重要工作，在每项决策实施之前拟定好。第一，本文从企业的角度出发通过对纳税筹划的基本理论的了解，按照房地产行业的切实情况，对此行业税收筹划进行必要性和可行性分析。第二，应该 根据自身的实际情况和税种，后面写到了企业所得税、土地增值税和房产税三个税种的筹划。在文章最后，对房地产企业风险进行了估测并写到了相应的控制措施，为房地产开发行业进行纳税筹划。 关键词：房地产开发企业；纳税筹划；风险；控制  Abstract At present, the rapid development of the real estate industry, said that the future of the economic development of our country is very potential, the real estate industry as a leading enterprise in China, but pay a lot of taxes, the tax burden is heavy dilemma, so the industry should pay more attention to tax planning. Meanwhile, a series of problems, such as high house prices and housing difficulties, have also come into our attention. The real estate development industry has gradually entered our vision. In the current market operation, the real estate industry is eager to pay the least tax to improve the core competitiveness of the enterprise. Therefore, tax planning is very important, so it is one of the important measures for real estate enterprises with heavy tax burden to pay less tax for enterprises through legal and reasonable tax planning. Tax burden reduction in Chinas real estate industry is a prerequisite for the sustainable development of enterprises. Enterprises must take tax planning as an important work, and make it before the implementation of each decision. First, from the perspective of enterprises, through the understanding of the basic theory of tax planning, according to the actual situation of the real estate industry, this paper analyzes the necessity and feasibility of tax planning in this industry. Second, according to the actual situation and tax categories, the planning of enterprise income tax, land value-added tax and real estate tax