基于营改增的房地产企业纳税筹划研究—以E房地产企业为例-毕业论文.docx

本科毕业设计（论文） 基于营改增的房地产企业纳税筹划研究—以E房地产企业为例 Research on tax planning of real estate enterprises based on replacing business tax with value-added tax—take a example of E real estate enterprise 内容摘要 房地产行业作为我国国民经济的重要支柱企业，房地产的发展能够拉动上下游产业发展和促进国民经济增长，在“营改增”税制改革之后，房地产企业的税收环境也随之发生了重大的变化，企业管理者应当针对政策变化而做出企业的税务筹划。 本文在学习国内外房地产纳税筹划相关的研究理论基础上，在营改增的研究背景下分析对房地产企业的影响，通过分析企业近几年的财务状况等问题针对企业各个经营环节：过渡阶段、前期阶段、建设阶段、销售阶段和日常管理阶段细化筹划问题进行深入的研究，提出具有针对性且可行的纳税筹划的方案，最后通过对企业现实存在的风险进行分析及提出防范策略。企业通过税务筹划，降低企业的税收负担，产生节税收益，为企业合规地节约税收成本，提高企业的财务管理水平、经营管理水平和企业价值。 关键词： 营改增 房地产企业 税收筹划 税负 风险防范 Abstract As an important pillar enterprise of our national economy, the development of the real estate industry can stimulate the development of upstream and downstream industries and promote the growth of the national economy. After the tax system reform of replacing business tax with value-added tax, the tax environment of the real estate enterprise has also changed greatly. The enterprise managers should make the tax planning of the enterprise according to the policy changes. Based on the study of domestic and foreign real estate tax planning theories, this paper analyzes the impact on real estate enterprises under the research background of replacing business tax with value-added tax. Through the analysis of the financial situation of enterprises in recent years and other issues, it makes in-depth research on the detailed planning of various business links of enterprises: transition stage, early stage, construction stage, sales stage and daily management stage, Put forward a targeted and feasible tax planning plan, and finally through the analysis of the actual risks of enterprises and put forward preventive measures. Through tax planning, enterprises can reduce the tax burden of enterprises, generate tax saving income, save tax cost for enterprises in compliance, and improve the level