房地产开发公司税务筹划研究.rar

房地产开发公司税务筹划研究【开题报告+论文+外文及翻译+文献综述+任务书】

16600字          23页

摘  要

税务筹划不同于避税，更不是偷税、逃税、骗税和抗税。它是企业在政府的税收政策向导下，利用国家赋予税务人的税收优惠权利，在不违背国家法律法规，不违背国家立法精神的前提下，对企业自身的涉税活动进行科学合理的安排，已达到税后收益极大化的目标而采取的税务决策行为。税务筹划方案能降低成本、增加利润、实现价值最大化，无论是对房地产企业还是国内其他企业来说，都是一个迫切而又十分重要的新课题。
本文以渝达房地产开发公司为调查研究对象，在学生进行实地调查研究，熟悉该公司的基本情况后，先介绍房地产行业的现状和进行税务筹划的必要性和可行性，再结合渝达房地产开发公司的实际情况，灵活运用了税务筹划理论，对公司战略阶段、开发阶段、销售阶段和其他阶段进行分析，总结了房地产开发企业各主要经营活动的税务筹划方法，拟定出适合渝达房地产开发公司税务筹划方案，最后对本篇税务筹划论文进行总结。

关键词：税务筹划  房地产　营业税  土地增值税
 
ABSTRACT

Tax planning is different from tax avoidance, tax evasion, tax evasion, tax fraud and tax revolt. It is under the guide of the Government's tax policy , the use of state tax breaks given to the tax people the right to not violate state laws and regulations, not contrary to the spirit of national legislation on corporate tax-related activities of their own scientific and reasonable arrangement, maximize after-tax income has reached the goal of tax policy actions taken. Tax preparation programs can reduce costs, increase profits, maximize value, both for the domestic real estate enterprises and other enterprises, is an urgent and important new topics.
In this paper, Yu Da Estate Development Company for the investigation of up to study, conduct field studies in the students familiar with the company's basic situation, the first description of the status and conduct of real estate industry, the necessity and feasibility of tax planning, combined with Yu-tat the actual situation of the real estate development company, flexible use of the tax planning theory, corporate strategy phase, development phase, sales stage and other stages of analysis, summarizes the major real estate development enterprise business activities of tax planning method to work out for yu up real estate development company tax planning program, the last on this paper to summarize tax planning.

Keywords: Tax planning; Real estate; Business tax; Increment tax on land value
目   录

中文摘要 I
ABSTRACT II
引言 1
一  房地产企业税务筹划的必要性和可行性 2
（一）房地产企业进行税务筹划的必要性 2
（二）房地产企业进行税务筹划的可行性 2
二  渝达房地产开发公司生产经营概况 4
（一）公司介绍 4
（二）涉及的主要税种 4
（三）涉税方面存在的问题 5
三  渝达房地产开发公司税务筹划 7
（一）战略筹划 7
（二）开发筹划 9
（三）销售筹划 11
（四）其他筹划 12
四  总结 14
参考文献 15
致谢 16