_房地产开发企业财务筹划探讨.doc

毕业设计（论文） 院 （系） 专业班级 学生姓名 学号 指导教师 职称 评阅教师 职称 摘要 市场经济体制下企业追求的目标是财富最大化。在纳税人总收益一定的条件下，要实现财富最大化，就要使总成本最小化。而税收成本是其生产经营过程上必不可少的一项支出，在税务目标中，降低税收负担、涉税风险为零、减少办税费用实现财富最大化成为必然的选择。近年来，全国房地产市场和房地产企业被社会公众关注的频率不断提高，特别是房地产开发企业的行业利润率普遍较高，税务部门对于房地产企业的税收也逐步趋于规范和严格，并提出了一系列的加强征管措施。在这种形势下，实现对房地产企业税务筹划显得尤为重要，房地产开发企业应根据自身的情况和现行的税收优惠政策规定，通过合理选择和运用纳税筹划，达到企业节税的目的。 关键字：房地产开发企业、纳税筹划、税收政策 Abstract Enterprise under market economy system is the pursuit of the goal of maximization of wealth. In total income taxpayers under certain conditions, to achieve the maximization of wealth, will bring the total cost minimization. And the tax revenue cost is its production process essential for an expense, in the tax target, reduces the tax burden, tax, reducing tax cost is zero risk to achieve wealth maximization inevitable choice. In recent years, the national real estate market and the real estate business is the public concern with increasing frequency, especially the real estate development enterprises in the industry profit rate generally higher, the tax department for the real estate business tax is becoming more and more normative and strict, and put forward a series of measures to strengthen the collection and management. In this kind of situation, implementation of the real estate business tax planning is particularly important, real estate development enterprises should according to their own situation and current tax preferential policies, through the reasonable selection and application of tax planning, tax savings to achieve. Keywords: real estate development enterprises, tax planning, tax policy摘要 I Abstract II 一 房地产开发企业税务筹划概论 1 二 纳税筹划的主要特点 2 （一）企业纳税筹划在空间上的全方位性 2 （二）纳税筹划在时间上的全过程性 2 （三）纳税筹划在人本管理上的全员性 2 三 纳税筹划的基本原则 4 （一）合法性原则 4 （二）效益性原则 4 （三）事前筹划原则 5 （四）目标性原则 6 （五）全局性原则 6 四 纳税筹划的目的 8 (一)直接减轻税收负担 8 (二)获取资金时间价值 8 (三)实现涉税零风险 9 （四）追求经济效益最大化 9 （五）维护自身合法权益 10 五 房地产开发企业税务筹划的基本方法 11 （一）利用税