导　　师： 谢根成

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 广东财经大学

摘　　要： 房地产行业已成为我国国民经济的支柱行业，对国民经济的影响日渐趋强。随着国家调控力度的不断加大，加上日益激烈的市场竞争，房地产开发企业内部成本费用的压缩空间越来越小。对于构成房地产开发企业外部成本的税收，其数额的多少极大地影响着房地产开发企业的经济效益。 税收筹划是纳税人在符合国家税收法律法规的前提下,选择涉税整体经济利益最大化的纳税方案,处理生产经营和投资理财活动的一种企业涉税管理活动。科学实施税收筹划，对于提高房地产开发企业的经济效益，增强房地产开发企业的竞争实力，以及推进整个房地产行业的发展都具有积极的影响。 本文采用理论分析和案例分析相结合的方法，对某房地产开发企业的税收筹划进行了探讨。文章在借鉴国内外税收筹划理论与实践的基础上，结合我国国情，站在企业的角度，对税收筹划的基本理论进行了介绍，在合法合规合理的前提下针对房地产开发企业的税收筹划进行了较为详细的分析，综合考虑房地产开发企业各个业务环节所涉及的税种，并在此基础上，根据某房地产开发企业A城项目的具体情况进行了实例分析，对进行税收筹划的多种方法加以阐述。 文中的税收筹划按照房地产开发企业开发建设、销售和保有等三个业务环节来展开，针对房地产价值增值，考虑了税收筹划对企业交易结构、方式等的影响，分析了税收筹划方案对企业税负的影响。最后，结合某房地产开发企业A城项目，分析税收筹划带来的效益和风险。 文章力图勾画出房地产开发企业税收筹划的新思路，为其他房地产开发企业提供借鉴，帮助房地产开发企业实现成本优势。 The real estate industry has become a pillar industry of the national economy, its impact onthe national economy grows more ang more firmly. With the continuous increase of stateregulation, coupled with the increasingly fierce market competition, Decreasing the cost ofreal estate development is becoming more and more difficult. Taxes, as part of the cost ofreal estate developers, how much it is greatly affects the economic benefit of the real estatedevelopment enterprises. Tax planning is that the taxpayer choose to maximize the economic benefits of tax-relatedoverall tax scheme under the premise of compliance with national tax laws andregulations,and also is a kind of corporate tax-related processing activities in the productionand operation management and investment banking activities. Sciencely implementing taxplanning has a positive impact on improving the economic efficiency ofenterprises,enhancing the competitiveness of the real estate development enterprises andpromoteing the development of the entire real estate industry In this paper, using theoretical analysis and case analysis method to study a real estatedevelopment enterprise tax planning.and on the basis of tax planning theory and practiceof learning at home and abroad, combined with China's national conditions, introduce thebasic theory of tax planning in detail standing a company’s view.Besides,under the premiseof reasonable compliance, this paper has a more detailed analysis on tax planning for realestate development enterprises.and on this basis, introduce a variety of methods about taxplanning elaboration through a case of a real estate development company. There are usually3sections in real estate developing process–developing, marketing andretaining. The tax planning in this article is in accordance with this real estate businessprocess, and targeted at the increment of value. The relations between structure/&means ofdeals of the enterprise and the tax planning scheme would be analyzed and connectionsbetween the planning scheme and tax burden of the enterprise would also be put intoconsideration. This paper seeks to sketch out new ideas for real estate development and corporate taxplanning, and provide a reference for other real estate development companies, and helpthem achieve cost advantages.

关 键 词： 房地产 税收筹划 筹划效益 筹划风险

分 类 号： [F299.233.42]

领　　域： [经济管理]