商品住宅类房地产开发企业的税收筹划问题研究.rar
商品住宅类房地产开发企业的税收筹划问题研究,59页改革开放以来，国家为扶持房地产行业的发展，出台了一系列有利于房地产行业发展的法规政策。经过多年努力，我国房地产业已进入高速发展时期，成为国民经济的支柱产业之一，同时也是国家税收收入的一项重要来源。在新的形势下，怎样学习贯彻新的税收政策法规，在依法纳税前提下，尽量规避纳税风险，理性地进行纳税筹划，己经是房地产企业高...
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原文档由会员 白痴学东西 发布
59页
改革开放以来，国家为扶持房地产行业的发展，出台了一系列有利于房地
产行业发展的法规政策。经过多年努力，我国房地产业已进入高速发展时期，
成为国民经济的支柱产业之一，同时也是国家税收收入的一项重要来源。在新
的形势下，怎样学习贯彻新的税收政策法规，在依法纳税前提下，尽量规避纳
税风险，理性地进行纳税筹划，己经是房地产企业高管人员和财会人员面对的
重要课题。本文在对房地产企业的分类研究中，选择了住宅房地产开发企业，
并介绍其发展现状及趋势，从企业筹资、投资、经营、利润分配的角度，阶段
性地对住宅房地产企业的税收筹划进行探讨。
关键词:商品住宅;房地产开发企业;税收筹划
第一章引言························································································
1.1选题意义······································································4······
1·2国内外研究综述·····························································……
1.2.1国外对税收筹划的研究及评述····························
1.2.2国内税收筹划情况···············································
第二章税收筹划概述············································································
2.1税收筹划的涵义································，’····························....·
2.1.1税收筹划的内涵和特征········································
2.1.2税收筹划与其他税务行为的区别························
2.2税收筹划的分类···································································
2.2.1企业税收筹划和个人税收筹划·········，···，··············
2.2.2国内税收筹划和国际税收筹划····4·······················
2.2.3短期税收筹划和长期税收筹划················4···········
2.2.4内部税收筹划和外部税收筹划····························
2.3税收筹划的关键·······，···························································
2.3.1与税收筹划相关的信息因素······························
2.3.2信息来源渠道·······················································
第三章商品住宅类房地产企业税收筹划发展现状···························
3.1房地产企业开发类型及投资特点······································
3.1.1房地产开发企业类型···········································
3.1.2房地产开发投资特点一·、······························
3.2我国住宅房地产开发企业现状及发展趋势······················
2.1我国住宅房地产企业现状···································
2.2中国住宅房地产企业发展趋势展望··················‘
自JnJ
目录
3.32007年影响我国住宅房地产企业的因素··············
3.3.12007年政府落实调控力度加大·············~
3.3.2房地产投资规模将受影响························
3.3.3住房供应结构需改善·····4·························，
3.3.4土地供应严格控制和贷款增加················
3.3.5关于房价···················································
3.3.6节能环保型住宅得到加快推广················
第四章商品住宅房地产开发企业税收筹划方法····················
4.1我国房地产行业与税收···········································
4.1.1房地产行业所涉及的税种························
4.1.2房地产行业纳税现状································
4.1.3房地产行业成为税收稽查的重点············
4.2商品住宅房地产企业在筹资中的筹划方法···········
4.2.1资本结构的合理搭配································
4.2.2权益筹资和负债筹资的比较····················
4.2.3租赁融资的利用········································
4.3商品住宅房地产企业在投资中的筹划方法···········
4.3.1投资地点的选择········································
4.3.2组织形式的选择······································..
改革开放以来，国家为扶持房地产行业的发展，出台了一系列有利于房地
产行业发展的法规政策。经过多年努力，我国房地产业已进入高速发展时期，
成为国民经济的支柱产业之一，同时也是国家税收收入的一项重要来源。在新
的形势下，怎样学习贯彻新的税收政策法规，在依法纳税前提下，尽量规避纳
税风险，理性地进行纳税筹划，己经是房地产企业高管人员和财会人员面对的
重要课题。本文在对房地产企业的分类研究中，选择了住宅房地产开发企业，
并介绍其发展现状及趋势，从企业筹资、投资、经营、利润分配的角度，阶段
性地对住宅房地产企业的税收筹划进行探讨。
关键词:商品住宅;房地产开发企业;税收筹划
第一章引言························································································
1.1选题意义······································································4······
1·2国内外研究综述·····························································……
1.2.1国外对税收筹划的研究及评述····························
1.2.2国内税收筹划情况···············································
第二章税收筹划概述············································································
2.1税收筹划的涵义································，’····························....·
2.1.1税收筹划的内涵和特征········································
2.1.2税收筹划与其他税务行为的区别························
2.2税收筹划的分类···································································
2.2.1企业税收筹划和个人税收筹划·········，···，··············
2.2.2国内税收筹划和国际税收筹划····4·······················
2.2.3短期税收筹划和长期税收筹划················4···········
2.2.4内部税收筹划和外部税收筹划····························
2.3税收筹划的关键·······，···························································
2.3.1与税收筹划相关的信息因素······························
2.3.2信息来源渠道·······················································
第三章商品住宅类房地产企业税收筹划发展现状···························
3.1房地产企业开发类型及投资特点······································
3.1.1房地产开发企业类型···········································
3.1.2房地产开发投资特点一·、······························
3.2我国住宅房地产开发企业现状及发展趋势······················
2.1我国住宅房地产企业现状···································
2.2中国住宅房地产企业发展趋势展望··················‘
自JnJ
目录
3.32007年影响我国住宅房地产企业的因素··············
3.3.12007年政府落实调控力度加大·············~
3.3.2房地产投资规模将受影响························
3.3.3住房供应结构需改善·····4·························，
3.3.4土地供应严格控制和贷款增加················
3.3.5关于房价···················································
3.3.6节能环保型住宅得到加快推广················
第四章商品住宅房地产开发企业税收筹划方法····················
4.1我国房地产行业与税收···········································
4.1.1房地产行业所涉及的税种························
4.1.2房地产行业纳税现状································
4.1.3房地产行业成为税收稽查的重点············
4.2商品住宅房地产企业在筹资中的筹划方法···········
4.2.1资本结构的合理搭配································
4.2.2权益筹资和负债筹资的比较····················
4.2.3租赁融资的利用········································
4.3商品住宅房地产企业在投资中的筹划方法···········
4.3.1投资地点的选择········································
4.3.2组织形式的选择······································..
