摘  要

　　　我國(guó)房地產(chǎn)企業(yè)已經(jīng)成為我國(guó)國(guó)民經(jīng)濟(jì)的支柱行業(yè)，是我國(guó)經(jīng)濟(jì)的增長(zhǎng)點(diǎn)，在國(guó)民經(jīng)濟(jì)中的地位日益提高。房地產(chǎn)企業(yè)作為理性的經(jīng)濟(jì)人必然要求在我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)中實(shí)現(xiàn)企業(yè)價(jià)值最大化。由于稅收籌劃在我國(guó)還處于發(fā)展的初期，因此企業(yè)稅收籌劃仍存在諸多問題。文章對(duì)我國(guó)房地產(chǎn)企業(yè)稅收籌劃進(jìn)行了概述，以此來(lái)闡明房地產(chǎn)企業(yè)稅收籌劃認(rèn)識(shí)上存在誤區(qū)、缺乏事前整體籌劃思路和方案、缺乏事中整體籌劃思路和方案問題。針對(duì)問題進(jìn)行具體分析，得出缺乏正確稅收籌劃觀念、利益驅(qū)使導(dǎo)致盲目作為、企業(yè)內(nèi)部部門不協(xié)調(diào)的原因。并針對(duì)這些原因提出了相關(guān)對(duì)策，如樹立依法稅收籌劃理念、做好稅收籌劃前的準(zhǔn)備工作、房地產(chǎn)企業(yè)業(yè)務(wù)環(huán)節(jié)的稅收籌劃方法。為了節(jié)約成本,提高經(jīng)濟(jì)效益亟需對(duì)企業(yè)進(jìn)行稅收籌劃。

　　　關(guān)鍵詞：房地產(chǎn)企業(yè)；稅收籌劃；籌劃方法

ABSTRACT

　　　Real estate agencies of China have become the pillar industry of the national economy, which acts as a significant part of economy as well as the main driving force of economic development, is raising its status day by day. As a rational part of economy，real estate agencies would certainly maximize its value in the socialist market economy in China. Owing to the initial stage of development of the tax planning，there still exist amounts of problems. To clarify some misunderstandings of real estate agencies and other problems，such as lack of certain necessary prior work as well as enough attention while carry it out，this article gives a brief summary of tax planning on real estate agencies. Carry through specific analysis while aimed at specific issues，I got several conclusions as follows. Firstly，we lack of proper tax planning concepts,；secondly，a majority of improper actions are driven by personal interest；what’s more，there exists incoordination among most enterprise internal. Here，I put forward several countermeasures, for example，setting up legal tax planning concepts, get proper preparation work for tax planning, real estate development and business links. In order to save costs as well as improve economic efficiency，we need put forward tax planning for enterprise.

　　　

Key words: Real Estate Enterprises; Tax Planning; Planning Method

目  錄

摘  要 I

ABSTRACT II

1 引言 1

1.1 研究背景與問題提出 1

1.2 研究目的與意義 1

1.3 文獻(xiàn)綜述 1

1.4 主要內(nèi)容 1

2房地產(chǎn)企業(yè)稅收籌劃內(nèi)容的簡(jiǎn)介 2

2.1 研究背景與問題提出 2

2.2 房地產(chǎn)企業(yè)稅收籌劃認(rèn)識(shí)上存在誤區(qū) 4

2.3 缺乏事前整體籌劃思路和方案 4

2.4 稅收籌劃工作執(zhí)行不力 4

3 房地產(chǎn)企業(yè)稅收籌劃具體表現(xiàn)及其形成發(fā)展的原因 5

3.1 缺乏正確稅收籌劃觀念 5

3.2 利益驅(qū)使導(dǎo)致盲目作為 5

3.3 企業(yè)內(nèi)部部門不協(xié)調(diào) 6

4 解決房地產(chǎn)企業(yè)稅收籌劃問題的對(duì)策 6

4.1 樹立依法稅收籌劃理念 6

4.2 做好稅收籌劃前的準(zhǔn)備工作 6

4.3 加強(qiáng)房地產(chǎn)企業(yè)各業(yè)務(wù)環(huán)節(jié)的稅收籌劃 7

5 基本結(jié)論 9

參考文獻(xiàn) 11

謝  辭 12