房地产企业纳税筹划研究毕业论文.docx

房地产企业纳税筹划研究

Studyoftaxplanningofrealestatecompany摘要：随着我国企业参与国际化竞争步伐的加快，纳税筹划作为企业理性财务管理的重要组成部分，将越来越受到人们的重视。我国房地产企业在近年来成为社会高度关注的热点焦点和舆论的热点，在国家紧锣密鼓出台规范房地产企业及抑制房价过热的相关政策的时候，从房地产企业的角度进行纳税筹划研究对国家和企业的发展具有重要意义。本文首先对纳税筹划相关理论进行探讨，阐明纳税筹划的基本概念，特点与方法；然后通过介绍房地产行业涉及相关税种情况提出房地产行业涉及的各个主要税种，分别总结出了对适用的不同纳税筹划方法，并运用实例进行了有力论证；最后对房地产企业在实施纳税筹划过程中需注意的问题进行了分析，并对完善我国房地产企业纳税筹划提出了一些建议。

Absract:Withcompetitionstepofenterpriseinourcountrywhichpaticipatesintheinternationa1izationspeedingup,thetaxplanningtakestheimportantconstituentastherationalfinancialmanagementoftheenterprise,willmoreandmorebevaluedbypepple.Therealestatedevelopingenterprisesinourcountryhavebecomethefocuswhichthesocietyandthepublichighlypaidattentiontointherecentyears,whenourcountryformalatesthepolicyagrressivelytostandardtostandardtherealestatedevelopingenterpriseandsurpressthepriceofhouseexcessively,conductingtaxplanningresearchonthefacetoftherealestatedevelopingenterprisehasthevitalsignificancetothecountryandtheenterprise.Therefore,thedissertationchoosestheappliedresearchoftaxplanningoftherealestatedevelopingenterpriseinourcountryasthesubject,whichexpectsthatthedissertationcanplaysomereferringrolestohelptaxplanningoftherealestatedevelopingenterprise.Thefirstpartofthispaperisabriefdescriptionoftaxplanning,expatiatingandstudyingthemeanings,characteristicsandthemainwaysoftaxplanning.Secondlyitexpatiatesthemaintaxkindsoftherealestatecompanyandstudiesthethoughtsandtechniquesofthem.Anditprovedtheplanwithrealexamples.Last,itanalyzesthequestionwhichshouldbepaidattentionintheimplementationoftaxplanningprocessoftherealestatedeveplopingenterprise,andproposessomeadvicetoimprovethetaxplanningintherealestatedevelopingenterprise.

关键词：房地产企业纳税筹划税收优惠

Keywords:Realestatedevelopmententer