房地产企业税收筹划存在的问题及对策.doc

摘  要

　　　我国房地产企业已经成为我国国民经济的支柱行业，是我国经济的增长点，在国民经济中的地位日益提高。房地产企业作为理性的经济人必然要求在我国社会主义市场经济中实现企业价值最大化。由于税收筹划在我国还处于发展的初期，因此企业税收筹划仍存在诸多问题。文章对我国房地产企业税收筹划进行了概述，以此来阐明房地产企业税收筹划认识上存在误区、缺乏事前整体筹划思路和方案、缺乏事中整体筹划思路和方案问题。针对问题进行具体分析，得出缺乏正确税收筹划观念、利益驱使导致盲目作为、企业内部部门不协调的原因。并针对这些原因提出了相关对策，如树立依法税收筹划理念、做好税收筹划前的准备工作、房地产企业业务环节的税收筹划方法。为了节约成本,提高经济效益亟需对企业进行税收筹划。

　　　关键词：房地产企业；税收筹划；筹划方法

ABSTRACT

　　　Real estate agencies of China have become the pillar industry of the national economy, which acts as a significant part of economy as well as the main driving force of economic development, is raising its status day by day. As a rational part of economy，real estate agencies would certainly maximize its value in the socialist market economy in China. Owing to the initial stage of development of the tax planning，there still exist amounts of problems. To clarify some misunderstandings of real estate agencies and other problems，such as lack of certain necessary prior work as well as enough attention while carry it out，this article gives a brief summary of tax planning on real estate agencies. Carry through specific analysis while aimed at specific issues，I got several conclusions as follows. Firstly，we lack of proper tax planning concepts,；secondly，a majority of improper actions are driven by personal interest；what’s more，there exists incoordination among most enterprise internal. Here，I put forward several countermeasures, for example，setting up legal tax planning concepts, get proper preparation work for tax planning, real estate development and business links. In order to save costs as well as improve economic efficiency，we need put forward tax planning for enterprise.

　　　

Key words: Real Estate Enterprises; Tax Planning; Planning Method

目  录

摘  要 I

ABSTRACT II

1 引言 1

1.1 研究背景与问题提出 1

1.2 研究目的与意义 1

1.3 文献综述 1

1.4 主要内容 1

2房地产企业税收筹划内容的简介 2

2.1 研究背景与问题提出 2

2.2 房地产企业税收筹划认识上存在误区 4

2.3 缺乏事前整体筹划思路和方案 4

2.4 税收筹划工作执行不力 4

3 房地产企业税收筹划具体表现及其形成发展的原因 5

3.1 缺乏正确税收筹划观念 5

3.2 利益驱使导致盲目作为 5

3.3 企业内部部门不协调 6

4 解决房地产企业税收筹划问题的对策 6

4.1 树立依法税收筹划理念 6

4.2 做好税收筹划前的准备工作 6

4.3 加强房地产企业各业务环节的税收筹划 7

5 基本结论 9

参考文献 11

谢  辞 12