北京玫瑰园别墅有限公司的税务筹划研究.docVIP

房地产企业的税务筹划—以北京玫瑰园别墅有限公司为例 摘 要 目前来看，我国对于房地产的宏观调控还是非常严密的，不仅仅是通过国家政策手段，还制定了一系类的金融政策来使房地产行业得到一定的整顿。房地产行业在承受这经济与政治所带给它的压力的同时，也承受这自身所带来的压力。涉税种类多样，税金额度巨大，让房地产行业的发展越发的艰难。因此税务筹划已经成为减少企业成本费用，提高企业竞争力的核心要素之一。从这个方面来看，深入研究房地产企业的税务筹划方式与策略，不仅仅对企业有巨大的好处，同时也为我国的税收事业做出了一定的贡献，这也正是本文研究的主旨。税务筹划不仅仅包含了会计学的相关内容，税法的相关内容，还需要企业相关人员长期以来的实践和探索，并以此来达到降低成本费用，实现企业利润最大化的目的。本文通过以北京玫瑰园别墅有限公司为例，说明了该公司的主要涉税情况，采用不同的方法来实现企业综合收益最大化的方式，研究如何合理的避税，以及说明了税务筹划的风险及防范措施。 关键词：税务筹划；筹划风险；利润最大化；房地产开发 ABSTRACT At present, our country through the introduction of a variety of new tax policy, the development of financial policies to regulate the real estate business, this is Chinas macro-control for the industry. It is the pressure of the real estate industry to withstand the economic and politics at the same time, it is also under their pressure. Various types of tax the huge amount of taxes, and make the development of the real estate industry is more and more difficult. Therefore, tax planning has become the enterprise to reduce costs, improve the core elements of the competitiveness of enterprises. From this point of view, and the method to study the real estate enterprise tax planning, not only is of great benefit to enterprises, but also for our country To make a certain contribution to the tax business, which is also the theme of this research. The tax planning not only contains the relevant contents of the accounting, tax related content, but also need to practice and explore relevant personnel of enterprises for a long time, and in order to reduce costs, to achieve the purpose of maximizing profits. This article through to Beijing Rose Garden Villa Co. Ltd as an example, describes the company as long as wading, adopt different methods to realize enterprise comprehensive income maximization, research how to reasonable tax avoidance, and shows that the risk of tax planning and preventive measures. Key words：Tax Planning,；Planning risk；The most profit；Real Estate Development 目 录TOC \o 1-3 \h \u 1968