59頁
改革開放以來，國家為扶持房地產(chǎn)行業(yè)的發(fā)展，出臺了一系列有利于房地
產(chǎn)行業(yè)發(fā)展的法規(guī)政策。經(jīng)過多年努力，我國房地產(chǎn)業(yè)已進(jìn)入高速發(fā)展時期，
成為國民經(jīng)濟的支柱產(chǎn)業(yè)之一，同時也是國家稅收收入的一項重要來源。在新
的形勢下，怎樣學(xué)習(xí)貫徹新的稅收政策法規(guī)，在依法納稅前提下，盡量規(guī)避納
稅風(fēng)險，理性地進(jìn)行納稅籌劃，己經(jīng)是房地產(chǎn)企業(yè)高管人員和財會人員面對的
重要課題。本文在對房地產(chǎn)企業(yè)的分類研究中，選擇了住宅房地產(chǎn)開發(fā)企業(yè)，
并介紹其發(fā)展現(xiàn)狀及趨勢，從企業(yè)籌資、投資、經(jīng)營、利潤分配的角度，階段
性地對住宅房地產(chǎn)企業(yè)的稅收籌劃進(jìn)行探討。
關(guān)鍵詞:商品住宅;房地產(chǎn)開發(fā)企業(yè);稅收籌劃
第一章引言························································································
1.1選題意義······································································4······
1·2國內(nèi)外研究綜述·····························································……
1.2.1國外對稅收籌劃的研究及評述····························
1.2.2國內(nèi)稅收籌劃情況···············································
第二章稅收籌劃概述············································································
2.1稅收籌劃的涵義································，’····························....·
2.1.1稅收籌劃的內(nèi)涵和特征········································
2.1.2稅收籌劃與其他稅務(wù)行為的區(qū)別························
2.2稅收籌劃的分類···································································
2.2.1企業(yè)稅收籌劃和個人稅收籌劃·········，···，··············
2.2.2國內(nèi)稅收籌劃和國際稅收籌劃····4·······················
2.2.3短期稅收籌劃和長期稅收籌劃················4···········
2.2.4內(nèi)部稅收籌劃和外部稅收籌劃····························
2.3稅收籌劃的關(guān)鍵·······，···························································
2.3.1與稅收籌劃相關(guān)的信息因素······························
2.3.2信息來源渠道·······················································
第三章商品住宅類房地產(chǎn)企業(yè)稅收籌劃發(fā)展現(xiàn)狀···························
3.1房地產(chǎn)企業(yè)開發(fā)類型及投資特點······································
3.1.1房地產(chǎn)開發(fā)企業(yè)類型···········································
3.1.2房地產(chǎn)開發(fā)投資特點一·、······························
3.2我國住宅房地產(chǎn)開發(fā)企業(yè)現(xiàn)狀及發(fā)展趨勢······················
2.1我國住宅房地產(chǎn)企業(yè)現(xiàn)狀···································
2.2中國住宅房地產(chǎn)企業(yè)發(fā)展趨勢展望··················‘
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目錄
3.32007年影響我國住宅房地產(chǎn)企業(yè)的因素··············
3.3.12007年政府落實調(diào)控力度加大·············~
3.3.2房地產(chǎn)投資規(guī)模將受影響························
3.3.3住房供應(yīng)結(jié)構(gòu)需改善·····4·························，
3.3.4土地供應(yīng)嚴(yán)格控制和貸款增加················
3.3.5關(guān)于房價···················································
3.3.6節(jié)能環(huán)保型住宅得到加快推廣················
第四章商品住宅房地產(chǎn)開發(fā)企業(yè)稅收籌劃方法····················
4.1我國房地產(chǎn)行業(yè)與稅收···········································
4.1.1房地產(chǎn)行業(yè)所涉及的稅種························
4.1.2房地產(chǎn)行業(yè)納稅現(xiàn)狀································
4.1.3房地產(chǎn)行業(yè)成為稅收稽查的重點············
4.2商品住宅房地產(chǎn)企業(yè)在籌資中的籌劃方法···········
4.2.1資本結(jié)構(gòu)的合理搭配································
4.2.2權(quán)益籌資和負(fù)債籌資的比較····················
4.2.3租賃融資的利用········································
4.3商品住宅房地產(chǎn)企業(yè)在投資中的籌劃方法···········
4.3.1投資地點的選擇········································
4.3.2組織形式的選擇······································..