房屋地产企业税收筹划分析.doc

目 录 前言 1 摘要 2 ABSTRACT 3 一、产业及相关税制概述 4 （一）房地产业相关概念综述 4 （二）房地产开发与经营的特点 4 （三）房地产企业涉税分析 5 （四）房地产企业税收筹划的意义 9 二、资金筹措阶段税收筹划 10 （一）债务性筹资的税收筹划 10 （二）权益性筹资的税收筹划 11 （三）企业负债规模的纳税筹划 11 （四）租赁性筹资的税收筹划 12 三、开发阶段税收筹划 15 （一）合作建房税收筹划 15 （二）代建房税收筹划 17 （三）承包方式的选择与税收筹划 17 （四）材料供应方的选择与税收筹划 18 四、营销阶段税收筹划 20 （一）广告及业务宣传税收筹划 20 （二）促销活动税收筹划 21 （三）销售定价税收筹划 22 （四）出租房屋税收筹划 25 五、房地产企业税收筹划风险控制 28 （一）税收筹划风险成因分析 28 （二）房地产企业特有的税收筹划风险 29 （三）税收筹划风险管理模式 30 （四）房地产企业税收筹划风险控制方法 31 六、综合案例分析 34 （一）公司简介 34 （二）吉兴房地产公司税收筹划分析 34 结束语 41 致 谢 42 参考文献 43 前 言 在市场经济体制下，税收对纳税人的收益有着重大影响，谋取最轻税负，始终是纳税人孜孜以求的目标。筹划，就是纳税人在不违反国家税收法规的范围内，通过对投资、经营、理财等各项经济活动的事先周密筹划和合理安排，尽可能地减轻税负，为纳税人带来税收利益，并最终为纳税人带来经济利益的管理活动，它同纳税人追求企业价值最大化的目标一致。筹划对企业和国家都具有重要的作用。对企业而言，筹划得当，用足用好税收优惠政策，有利于减轻节省企业的税负，增加企业的利润和可用资金，提高企业的竞争力，有效维护企业权益，使自身价值达到最大化，促进企业良性发展。对国家而言，筹划促进企业遵循国家产业政策的导向，有利于国家重点扶持的落后地区和幼稚产业的发展，有利于经济结构和产业结构的优化，从总体上扩大了国家税收的税基，增加了税源，有利于整个国民经济的健康、快速、稳定发展。涉税风险At the present time, the soaring price of the commercial house has resulted in the overstock of a large number of commercial houses; especially in some large cities things are even worse. Among the factors that have contributed to this overstock, a large proportion of tax and fees in the price is an important one. Therefore, it has become a hot topic as to how to make feasible tax planning and substantially reduce the tax burden, lowering the house price to a reasonable level. In this paper, the author has made a pilot study of the tax planning of the real estate development company. Analyzed the current tax system of our country and tax planning of the real estate development company, made a description of the necessary and feasible of the tax planning of the real estate company, studied the space of tax planning, brought forward some problems in tax planning, and based on the characters and circumstances of the real estate development company analyzed a series of methods and techniques of tax planning. Since various taxes are involved in the routine operation of a real estate development comp