摘 要
稅收籌劃是企業(yè)追求自身利益的需要。稅收作為企業(yè)成本，合理、有效地控制企業(yè)成本，取得利閏最大化是每一企業(yè)的經(jīng)營(yíng)目標(biāo)。因此，隨著社會(huì)經(jīng)濟(jì)的發(fā)展，稅收籌劃日益成為納稅人理財(cái)或經(jīng)營(yíng)整體中不可缺少的一個(gè)重要組成部分。房地產(chǎn)行業(yè)又是典型的資金密集型行業(yè)，而隨著國(guó)家宏觀調(diào)控步步緊逼，房地產(chǎn)業(yè)的利潤(rùn)被極度擠壓，競(jìng)爭(zhēng)越來(lái)越激烈。房地產(chǎn)企業(yè)必須通過(guò)稅收籌劃的手段達(dá)到企業(yè)稅收負(fù)擔(dān)最小化，從而減輕資金壓力，降低成本，增加經(jīng)濟(jì)效益，為公司的健康發(fā)展打下基礎(chǔ)。
本文以一家房建企業(yè)--大慶xx房建公司為例,利用企業(yè)所得稅稅收籌劃的技術(shù)手段、稅收籌劃的常用方法,從大慶xx房建公司稅收籌劃內(nèi)部和外部環(huán)境及稅收籌劃的目標(biāo)入手, 理論和實(shí)際的相互應(yīng)證進(jìn)一步說(shuō)明了企業(yè)進(jìn)行稅收籌劃的重大意義,最后為大慶xx房建公司提出稅收籌劃的具體方案。
關(guān)鍵詞: 企業(yè)所得稅;稅收籌劃;企業(yè)價(jià)值
Abstract
Tax planning is the need to pursue their own interests. Revenue as the cost of doing business, reasonable and effective in controlling costs, maximizing profits is the goal of every business. Thus, with the social and economic development, tax planning is increasingly becoming the overall taxpayer financial or operating an indispensable part of an important component. Real estate industry is a typical capital-intensive industry, and step by step with the national macro-control pressure, the real estate industry has been extremely squeezed profits, more and more intense competition. Real estate tax planning must be a means to achieve the smallest tax burden of enterprises, so as to reduce the financial pressure to reduce costs and increase economic benefits for the company lay the foundation for healthy development.
In this paper, a room to build business - the development of housing construction in Daqing Oil Field Co., Ltd. as an example, the use of corporate income tax planning techniques, the commonly used method of tax planning, tax planning from the company's internal and external environment and the goal of tax planning to start, theory and practice of each other should be further evidence of the corporate significance of tax planning, and finally come to the conclusion: corporate tax planning for business survival and development is crucial; also pointed out that as China's economic development and relevant legal and regulations of the constant improvement of tax planning in our country there are broad prospects for development.
Keywords Tax planning Corporate income tax Enterprise value

目錄
摘 要 Ⅰ
Abstract Ⅱ
第１章 緒論 1
1.1選題背景 1
1 .2 國(guó)內(nèi)外研究現(xiàn)狀 2
1.2.1國(guó)內(nèi)研究現(xiàn)狀 2
1.2.2國(guó)外研究現(xiàn)狀 5
1.3論文研究目的及意義 6
1.3.1研究目的 6
1.3.2研究意義 7
第2章 企業(yè)所得稅稅收籌劃的基本理論 8
2.1稅收籌劃的基本理論 8
2.1.1稅收籌劃的涵義 8
2.1.2稅收籌劃的基本特征 8
2.1.3稅收籌劃的必備條件 9
2.1.4企業(yè)所得稅稅收籌劃概念 9
2.2企業(yè)所得稅稅收籌劃的必要性 10
2.2.1有助于提高納稅人的納稅意識(shí) 10
2.2.2有助于納稅人財(cái)務(wù)利益最大化 10
2.2.3有助于提高企業(yè)的財(cái)務(wù)會(huì)計(jì)管理水平 10
2.2.4有助于提高稅收征管水平 11
2.3 企業(yè)所得稅稅收籌劃的可行性 11
2.3.1大量稅收優(yōu)惠的存在 11
2.3.2納稅人權(quán)利意識(shí)的覺(jué)醒 11
2.4企業(yè)所得稅稅收籌劃的技術(shù)手段 11
2.5企業(yè)所得稅籌劃方法 13
2.5.1稅率式稅收籌劃 13
2.5.2稅額式稅收籌劃 14
2.5.3稅基式稅收籌劃 15
第3章 大慶xx房建公司企業(yè)所得稅稅收籌劃的現(xiàn)狀分析 16
3.1大慶XX房建公司的基本情況 16
3.2大慶XX房建公司所處的外部環(huán)境 16
3.3大慶XX房建公司企業(yè)所得稅 18
3.4大慶XX房建公司可能存在的稅收籌劃風(fēng)險(xiǎn) 19
3.4.1稅收籌劃的風(fēng)險(xiǎn) 19
3.4.2.稅收籌劃風(fēng)險(xiǎn)防范 20
3.5與收入有關(guān)的籌劃 23
3.6與成本費(fèi)用有關(guān)的籌劃 23
第4章 大慶xx房建公司企業(yè)所得稅稅收籌劃方案設(shè)計(jì) 26
4.1大慶XX房建公司的企業(yè)所得稅稅收籌劃點(diǎn) 26
4.1.1從成本費(fèi)用方面進(jìn)行稅收籌劃 26
4.1.2從大慶xx房建公司銷售收入的角度進(jìn)行稅收籌劃 27
4.1.3充分利用稅收優(yōu)惠政策進(jìn)行稅收籌劃 27
4.2大慶XX房建公司企業(yè)所得稅稅收籌劃的注意事項(xiàng)和建議 28
4.3遲延納稅的籌劃 31
4.4充分利用稅法規(guī)定的稅前扣除項(xiàng)目 31
4.5充分利用新舊企業(yè)所得稅交替時(shí)帶來(lái)的籌劃空間 32
結(jié)束語(yǔ) 33
致謝 35
參考文獻(xiàn) 36
附錄1
附錄2