房地产企业税收筹划的现状及对策分析 (1).docxVIP

房地产企业税收筹划现状及对策分析 何永浩 房地产企业税收筹划的现状及对策分析 【摘要】2015年起我国房地产业进入快速发展的阶段，房地产企业从设立到销售阶段的各项活动中存在着很多税收筹划的空间。房地产业作为国民经济支柱产业，对国民经济的发展起着举足轻重的作用，对国家税收的影响也是显而易见的。从近十年房地产行业出台的税收政策可以看出，国家税务总局对房地产市场不断加大调控力度。鉴于此，本文首先介绍了房地产企业税收筹划的背景，对房地产行业进行较为系统的概述，然后从企业设立期间、企业开发期间以及企业销售期间三个方面分析了税务筹划在房地产企业的具体应用，最后总结出比较符合当今时代的房地产企业税收筹划方法，希望对房地产企业的税收筹划起到借鉴作用。 【关键词】房地产业；税收筹划；筹划方法 Present situation and Countermeasures of tax planning for real estate enterprises [Abstract] Since 2015, Chinas real estate industry has entered a stage of rapid development, real estate enterprises from the establishment to the sales stage of the activities of the existence of a lot of tax planning space. Real estate as a pillar industry of the national economy, the development of the national economy plays a decisive role in the national tax impact is also obvious. From the past 10 years the introduction of the real estate industry tax policy can be seen, the State Administration of Taxation on the real estate market continue to increase control efforts. In view of this, this paper first introduces the background of the tax planning of the real estate enterprises, makes a systematic overview of the real estate industry, and then analyzes the concrete application of the tax planning in the real estate enterprises from the three aspects of the enterprise establishment period, the enterprise development period and the enterprise sales period, Finally, it summarizes the tax planning methods of real estate enterprises which are in line with the present era, hoping to draw lessons from the tax planning of real estate enterprises. [Key words] Estate；Tax planning；Planning method  目 录 TOC \o 1-3 \h \u 19719 1 绪论 4 8468 1.1选题研究背景及研究目的和意义 4 30528 1.1.1研究背景 4 22577 1.1.2研究目的和意义 4 15279 1.2研究内容、方法 4 11310 1.2.1研究内容 4 16380 1.2.2研究方法 4 29223 1.2.4数据来源及相关支持条件 5 31378 2 房地产开发企业概述 5 3449 2.1房地产开发行业现状 5 30078 2.2房地产企业税收筹划的基本方法与风险性分析 6 11187 3．房地产企业税务筹划的应用分析 6 3321 3.1企业设立期