房地產企業(yè)稅收籌劃問題研究[論文+任務書+開題報告+文獻綜述+外文翻譯].doc
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房地產企業(yè)稅收籌劃問題研究[論文+任務書+開題報告+文獻綜述+外文翻譯],摘 要：近年來，作為人們衣、食、住、行四大基本生存需要之一的房地產行業(yè)，成為社會關注的焦點和輿論的熱點。房地產行業(yè)是典型的資金密集型行業(yè)，具有投資大、風險高、周期久、供應鏈長、地域性強的特點。而隨著國家宏觀調控步步緊逼，房地產業(yè)的利潤被極度擠壓，由...
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房地產企業(yè)稅收籌劃問題研究[論文+任務書+開題報告+文獻綜述+外文翻譯]
摘 要：近年來，作為人們衣、食、住、行四大基本生存需要之一的房地產行業(yè)，成為社會關注的焦點和輿論的熱點。房地產行業(yè)是典型的資金密集型行業(yè)，具有投資大、風險高、周期久、供應鏈長、地域性強的特點。而隨著國家宏觀調控步步緊逼，房地產業(yè)的利潤被極度擠壓，由“暴利行業(yè)”向“平利行業(yè)”轉變，加之現(xiàn)在房地產企業(yè)數(shù)量眾多，競爭越來越激烈。房地產企業(yè)必須通過稅收籌劃的手段達到企業(yè)稅收負擔最小化，從而減輕資金壓力，降低成本，增加經(jīng)濟效益，打造企業(yè)的競爭優(yōu)勢，為公司的健康、安全發(fā)展打下基礎。
本論文擬在國家接二連三地出臺房地產調控措施這一時代背景下，從房地產業(yè)的經(jīng)營特點與稅收情況分析出發(fā)，對房地產業(yè)稅收籌劃的必要性和稅收籌劃方法作探討，并用真實的房地產公司作為研究對象，就房地產業(yè)涉及到的主要稅種進行詳細而系統(tǒng)的研究。通過科學的數(shù)據(jù)測算論證稅收籌劃帶來的經(jīng)濟效益，對籌劃前后的稅負情況進行比較分析；同時指出房地產公司稅收籌劃可能存在的風險。最后總結出稅收籌劃的經(jīng)驗借鑒，有一定的現(xiàn)實意義。
關鍵詞：房地產企業(yè)；稅收籌劃；對策建議
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 錄
一、引言 1
二、進行稅收籌劃的必要性及應注意的問題 1
（一）稅收籌劃的定義 1
（二）稅收籌劃的必要性 1
（三）稅收籌劃應注意的問題 2
三、房地產企業(yè)稅收籌劃現(xiàn)狀分析 3
（一）房地產企業(yè)稅收籌劃的宏觀現(xiàn)狀分析 3
（二）房地產企業(yè)稅收籌劃的微觀現(xiàn)狀分析 4
四、房地產行業(yè)稅收籌劃的具體措施 4
（一）營業(yè)稅的籌劃方法 5
（二）土地增值稅的籌劃方法 6
（三）所得稅的籌劃方法 9
（四）廣告費用的籌劃 10
五、結論 11
參考文獻 12
致 謝 14
摘 要：近年來，作為人們衣、食、住、行四大基本生存需要之一的房地產行業(yè)，成為社會關注的焦點和輿論的熱點。房地產行業(yè)是典型的資金密集型行業(yè)，具有投資大、風險高、周期久、供應鏈長、地域性強的特點。而隨著國家宏觀調控步步緊逼，房地產業(yè)的利潤被極度擠壓，由“暴利行業(yè)”向“平利行業(yè)”轉變，加之現(xiàn)在房地產企業(yè)數(shù)量眾多，競爭越來越激烈。房地產企業(yè)必須通過稅收籌劃的手段達到企業(yè)稅收負擔最小化，從而減輕資金壓力，降低成本，增加經(jīng)濟效益，打造企業(yè)的競爭優(yōu)勢，為公司的健康、安全發(fā)展打下基礎。
本論文擬在國家接二連三地出臺房地產調控措施這一時代背景下，從房地產業(yè)的經(jīng)營特點與稅收情況分析出發(fā)，對房地產業(yè)稅收籌劃的必要性和稅收籌劃方法作探討，并用真實的房地產公司作為研究對象，就房地產業(yè)涉及到的主要稅種進行詳細而系統(tǒng)的研究。通過科學的數(shù)據(jù)測算論證稅收籌劃帶來的經(jīng)濟效益，對籌劃前后的稅負情況進行比較分析；同時指出房地產公司稅收籌劃可能存在的風險。最后總結出稅收籌劃的經(jīng)驗借鑒，有一定的現(xiàn)實意義。
關鍵詞：房地產企業(yè)；稅收籌劃；對策建議
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 錄
一、引言 1
二、進行稅收籌劃的必要性及應注意的問題 1
（一）稅收籌劃的定義 1
（二）稅收籌劃的必要性 1
（三）稅收籌劃應注意的問題 2
三、房地產企業(yè)稅收籌劃現(xiàn)狀分析 3
（一）房地產企業(yè)稅收籌劃的宏觀現(xiàn)狀分析 3
（二）房地產企業(yè)稅收籌劃的微觀現(xiàn)狀分析 4
四、房地產行業(yè)稅收籌劃的具體措施 4
（一）營業(yè)稅的籌劃方法 5
（二）土地增值稅的籌劃方法 6
（三）所得稅的籌劃方法 9
（四）廣告費用的籌劃 10
五、結論 11
參考文獻 12
致 謝 14
