浅析房地产开发企业土地增值税税收筹划 Analyses the real estate development enterprise land VAT tax planning.doc

毕 业 设 计（论 文） 题 目：浅析房地产开发企业土地增值税税收筹划 English Title: Analyses the real estate development enterprise land VAT tax planning 二零一三年六月  摘 要 税收筹划是企业一项非常重要的财务管理活动，可以为企业减轻税收支出带来经济利益，提高财务管理水平和企业竞争力，已成为企业发展不可忽略的重要因素。房地产行业作为我国国民经济支柱性、基础性的产业，但房地产开发企业面临的税收问题很多：营业税、企业所得税、土地使用税、土地增值税······而土地增值税又是其中的重中之重，它税率高、税负重，因此对土地增值税进行税收筹划，对房地产企业减轻税负，降低纳税风险，改善经营环境，提高房地产企业的竞争能力，具有举足轻重的作用。本文首先从国内外税收筹划研究现状着手，分析本文建立的理论基础；其次，研究分析税收筹划理论，介绍与税收筹划和土地增值税相关的概念，为展开对房地产企业的税收筹划建立必要的理论基础；最后，详细介绍房地产开发企业土地增值税税收筹划的方法。 关键词：房地产开发企业；土地增值税；税收筹划 ABSTRACT The tax planning is an important enterprise financial management activities, can bring economic benefits to reduce tax expenditures for the enterprise, improve the level of financial management and enterprise competitiveness, has become an important factor in enterprise development. Real estate industry as the backbone, the foundational industry of the national economy, but real estate development enterprise tax problem facing many: business tax, enterprise income tax, land use tax, land value-added tax · · · · · · and land value added tax is one of the most important, its high tax rates, tax burden is heavy, so the land value-added tax, tax planning, real estate enterprises to reduce tax burden, reduce the tax risk, improve the operating environment, improve the real estate enterprise competition ability, plays a decisive role. This paper, starting from the tax planning at home and abroad research status of analysis in this paper, establish the theoretical basis; Secondly, the analysis of tax planning theory, this paper introduces concepts related to tax planning and land value-added tax, to launch on the real estate enterprise tax planning to establish a necessary theoretical basis; Finally, introduce real estate development enterprise land VAT tax planning methods. Key words: real estate development enterprises; Land value-added tax; Tax planning 目 录 引言 2 一、文献综述 3 （一）国外税收筹划研究现状 3 （二）国内税收筹划研究现状 3 （三）房地产开发企业税收筹划研究现状 4 二、房地产开发企业土地增值税税收筹划理论研究 5 （一）房地产企业