上海兴邦房地产有限公司纳税筹划问题研究-毕业论文.doc

上海兴邦房地产企业纳税筹划问题研究 目录 摘要 1 Abstract 2 1 引言 3 2我国中小型房地产企业纳税筹划的现状概述 3 2.1未认识到纳税筹划的必要性 4 2.2纳税意识缺乏科学性，思想上存在误区 4 2.3相关纳税人员专业性不够，纳税筹划方案不够完善 4 2.4现有纳税筹划方法本身的矛盾 5 2.5纳税筹划风险监管不足 5 3上海兴邦房地产有限公司简介 5 4上海兴邦房地产纳税筹划存在的问题 5 5上海兴邦房地产税收筹划存在问题原因分析 8 5.1上海兴邦对纳税筹划的目标认识不到位 6 5.2上海兴邦纳税筹划方案未做到最优化 6 5.3税收筹划缺乏有效机制 6 5.4上海兴邦房地产缺乏有效的税收筹划人才队伍 7 6上海兴邦房地产有限公司纳税筹划问题的解决措施 8 6.1提高相关人员纳税筹划意识，定期培训财务人员 8 6.2合理充分运用税收优惠政策 8 6.3加强财务核算管理和控制 9 7. 上海兴邦纳税筹划存在问题的解决方案 9 7.1开发费用中的借款利息的税务筹划 9 7.2合理利用销售模式进行税务筹划 9 结束语 10 参考文献 11 致谢 12 上海兴邦房地产有限公司纳税筹划问题研究 【摘要】 近几年,我国房地产行业市场颇受关注,房地产使我国经济迅速增长。房地产企业最终的一大目的是盈利，所以就要尽可能减少成本的支出。房地产行业涉及的税种繁多，企业每年要承担的税负都很高，需要借助税收策划来帮助企业降低税负，以此实现企业利润最大化。所以降低纳税成本，制定正确合理的纳税筹划方案已成为企业在财务、管理方面不能或缺的一部分。本文先对中小型房地产企业的现状进行概述分析，再针对上海兴邦房地产的纳税筹划问题进行分析，通过对这些问题的分析，提出解决措施与方案。 【关键词】房地产；纳税筹划； Research on Tax Planning of Shanghai Xingbang Real Estate Co., Ltd. 【Abstract】 In recent years, Chinas real estate industry has received widespread attention, and real estate has enabled Chinas economy to develop rapidly. The ultimate goal of a real estate company is to make a profit, so it is necessary to reduce costs as much as possible. The real estate industry involves multiple types of taxes, and the company pays high taxes every year. There are many types of taxes involved in the real estate industry, and the tax burdens that companies have to bear are high every year. Tax planning is needed to help companies reduce tax burdens to maximize corporate profits.Therefore, reducing tax costs and formulating correct and reasonable tax planning plans have become an indispensable part of corporate finance and management. This article first summarizes and analyzes the current situation of small and medium-sized real estate companies, and then analyzes the tax planning problems of Shanghai Xingbang Real Estate. Through analysis of these problems, it proposes solutions and solutions. 【Key Words】Real estate business、 Problem?research? 1引言 1935年，英国的汤姆林爵士在“税务长诉温斯特”的案件的审理中，初次提出了税收策划的概念。 1973年，“税收筹划战略”的概念被美国财务会计准则委员会