房地产企业税收筹划问题研究[论文+任务书+开题报告+文献综述+外文翻译].doc
约65页DOC格式手机打开展开
房地产企业税收筹划问题研究[论文+任务书+开题报告+文献综述+外文翻译],摘 要：近年来，作为人们衣、食、住、行四大基本生存需要之一的房地产行业，成为社会关注的焦点和舆论的热点。房地产行业是典型的资金密集型行业，具有投资大、风险高、周期久、供应链长、地域性强的特点。而随着国家宏观调控步步紧逼，房地产业的利润被极度挤压，由...
内容介绍
此文档由会员 道破天机 发布
房地产企业税收筹划问题研究[论文+任务书+开题报告+文献综述+外文翻译]
摘 要：近年来，作为人们衣、食、住、行四大基本生存需要之一的房地产行业，成为社会关注的焦点和舆论的热点。房地产行业是典型的资金密集型行业，具有投资大、风险高、周期久、供应链长、地域性强的特点。而随着国家宏观调控步步紧逼，房地产业的利润被极度挤压，由“暴利行业”向“平利行业”转变，加之现在房地产企业数量众多，竞争越来越激烈。房地产企业必须通过税收筹划的手段达到企业税收负担最小化，从而减轻资金压力，降低成本，增加经济效益，打造企业的竞争优势，为公司的健康、安全发展打下基础。
本论文拟在国家接二连三地出台房地产调控措施这一时代背景下，从房地产业的经营特点与税收情况分析出发，对房地产业税收筹划的必要性和税收筹划方法作探讨，并用真实的房地产公司作为研究对象，就房地产业涉及到的主要税种进行详细而系统的研究。通过科学的数据测算论证税收筹划带来的经济效益，对筹划前后的税负情况进行比较分析；同时指出房地产公司税收筹划可能存在的风险。最后总结出税收筹划的经验借鉴，有一定的现实意义。
关键词：房地产企业；税收筹划；对策建议
Abstract：In recent years, the real estate industry which is one of the four basic survival needs including people’s food, clothing, shelter and transportation has become the focus of attention of society and the media hot spots. The real estate industry is a typical capital intensive industry which has a large investment, high—risk long cycle, long supply chain and strong regional characteristic. Along with the national macro-control pressing step by step, the profits of the real estate enterprise are extremely squeezed. The real estate industry is changing into “the low profit industry” from “the high profit industry”. In addition, there are 1arge numbers of real estate enterprises now. The competition is more and more intense. We have to get the means of tax planning to minimize the tax burdens of enterprises under the double pressure. Thus mitigate financial pressure, reduce the cost and increase economic benefits, makes the enterprise the competitive advantage, It will lay the foundation of the health and safe development of the enterprises.
Starting from the operating characteristics of the real estate taxes and analysis of
the situation, this paper inquires into the connotation, the realizing condition and the methods of the tax planning related to the real estate company after the national real estate regulation and control measures against the background of the times one after another. It uses the real estate companies as real study and searches the main types of the taxes related to the real estate enterprise in detail and systematically. Demon start the economic benefit of tax planning by scientific data; Compare and analysis the situation about the tax burden of the plan；at the same time, point out the tax planning risk of Real Estate; At last, conclude the experience of the tax planning that can be learned. It has some practical significance.
Key Words：Real Estate enterpriss；Tax Planning；Countermeasures
目 录
一、引言 1
二、进行税收筹划的必要性及应注意的问题 1
（一）税收筹划的定义 1
（二）税收筹划的必要性 1
（三）税收筹划应注意的问题 2
三、房地产企业税收筹划现状分析 3
（一）房地产企业税收筹划的宏观现状分析 3
（二）房地产企业税收筹划的微观现状分析 4
四、房地产行业税收筹划的具体措施 4
（一）营业税的筹划方法 5
（二）土地增值税的筹划方法 6
（三）所得税的筹划方法 9
（四）广告费用的筹划 10
五、结论 11
参考文献 12
致 谢 14
摘 要：近年来，作为人们衣、食、住、行四大基本生存需要之一的房地产行业，成为社会关注的焦点和舆论的热点。房地产行业是典型的资金密集型行业，具有投资大、风险高、周期久、供应链长、地域性强的特点。而随着国家宏观调控步步紧逼，房地产业的利润被极度挤压，由“暴利行业”向“平利行业”转变，加之现在房地产企业数量众多，竞争越来越激烈。房地产企业必须通过税收筹划的手段达到企业税收负担最小化，从而减轻资金压力，降低成本，增加经济效益，打造企业的竞争优势，为公司的健康、安全发展打下基础。
本论文拟在国家接二连三地出台房地产调控措施这一时代背景下，从房地产业的经营特点与税收情况分析出发，对房地产业税收筹划的必要性和税收筹划方法作探讨，并用真实的房地产公司作为研究对象，就房地产业涉及到的主要税种进行详细而系统的研究。通过科学的数据测算论证税收筹划带来的经济效益，对筹划前后的税负情况进行比较分析；同时指出房地产公司税收筹划可能存在的风险。最后总结出税收筹划的经验借鉴，有一定的现实意义。
关键词：房地产企业；税收筹划；对策建议
Abstract：In recent years, the real estate industry which is one of the four basic survival needs including people’s food, clothing, shelter and transportation has become the focus of attention of society and the media hot spots. The real estate industry is a typical capital intensive industry which has a large investment, high—risk long cycle, long supply chain and strong regional characteristic. Along with the national macro-control pressing step by step, the profits of the real estate enterprise are extremely squeezed. The real estate industry is changing into “the low profit industry” from “the high profit industry”. In addition, there are 1arge numbers of real estate enterprises now. The competition is more and more intense. We have to get the means of tax planning to minimize the tax burdens of enterprises under the double pressure. Thus mitigate financial pressure, reduce the cost and increase economic benefits, makes the enterprise the competitive advantage, It will lay the foundation of the health and safe development of the enterprises.
Starting from the operating characteristics of the real estate taxes and analysis of
the situation, this paper inquires into the connotation, the realizing condition and the methods of the tax planning related to the real estate company after the national real estate regulation and control measures against the background of the times one after another. It uses the real estate companies as real study and searches the main types of the taxes related to the real estate enterprise in detail and systematically. Demon start the economic benefit of tax planning by scientific data; Compare and analysis the situation about the tax burden of the plan；at the same time, point out the tax planning risk of Real Estate; At last, conclude the experience of the tax planning that can be learned. It has some practical significance.
Key Words：Real Estate enterpriss；Tax Planning；Countermeasures
目 录
一、引言 1
二、进行税收筹划的必要性及应注意的问题 1
（一）税收筹划的定义 1
（二）税收筹划的必要性 1
（三）税收筹划应注意的问题 2
三、房地产企业税收筹划现状分析 3
（一）房地产企业税收筹划的宏观现状分析 3
（二）房地产企业税收筹划的微观现状分析 4
四、房地产行业税收筹划的具体措施 4
（一）营业税的筹划方法 5
（二）土地增值税的筹划方法 6
（三）所得税的筹划方法 9
（四）广告费用的筹划 10
五、结论 11
参考文献 12
致 谢 14
