增后的纳税筹划研究——以恒大地产为例.docVIP

题目 房地产开发公司营改增后的纳税筹划研究 —以恒大地产为例 房地产开发公司营改增后的纳税筹划研究 ―以恒大地产为例 摘 要 房地产业是我国的具有重大影响或后果的中坚力量，近些年来，房地产业出现了空前繁荣的景象，然而，在实施营改增后增值税的税负发生了的重大变动，由于目前我国正处于营改增的初期阶段，房地产企业自身的特点比较复杂，带给了企业想通过合理，合法的方案来避税的行为巨大的难题。本文从我国目前的房地产企业营改增后的政策中分析，经过剖析恒大地产纳税筹划时可能会存在的一些风险自己它的防范经验，对纳税筹划的概念进行分析，并进一步分析企业在纳税筹划时可能存在的风险有多大，或者风险的种类有多少，然后从政策变化、税企关系、管理体制、以及纳税人身份等方面进行分析，剖析企业纳税筹划风险存在对政策变化缺乏重视、税企关系存在认定冲突、纳税人身份转化存在风险等原因，最后提出积极关注政策变动、建立良好的税企关系、提高经营管理水平、合理选择纳税人身份等防范措施。因而帮助企业使纳税的金额得以降低，设法避免企业在纳税上可能会遇到的弊端带来的错误，也对其他企业的一些纳税筹划方案起到一定的指导作用，促进房地产公司的健康发展。 关键词：营改增；纳税筹划；房地产开发企业 ABSTRACT The real estate industry is an important pillar industry, our country in recent years, the real estate industry an unprecedented prosperous scene, however, the implementation of tax burden before and after the camp to increase a significant change, real estate enterprise itself is relatively complex, brought challenges to the tax planning. This article from the camp to increase after the real estate enterprises in policy analysis, through the analysis of the risk of evergrande real estate tax and prevent problems, the concept of the tax planning overview, analysis of enterprise tax planning risk classification, and then from the policy change, ShuiQi relationship, management system, analyzes the taxpayer status, analyze the enterprise tax planning risk there is a lack of attention to policy change, ShuiQi relationship that conflict, taxpayer identity conversion risk and so on reasons, finally put forward positive attention to policy changes, build up good relationship with ShuiQi, improve the level of management, reasonable choice taxpayer identity protection measures. Thus, it helps enterprises to reduce the tax cost, avoid tax risks, and also play a guiding role in the tax planning of other enterprises. Key words: Value-added tax; Tax planning; Real estate development enterprises 目 录 TOC \o 1-3 \h \z \u 1前 言 1 2恒大地产营改增后的纳税筹划概述 1 2.1房地产企业的概