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摘 要：房地产开发企业在我国产业中扮演着重要的角色，是我国财政收入的主要来源。房地产开发企业承受的税收负担在各行业中最重，在开发经营过程中有投入资金多，面临的风险大，建设期长，涉标金额大，利润高，见效久等特点。如果对房地产开发企业分层次，合理的进行税收筹划，不但能降低企业的风险和减轻企业的税收负担，而且能增强企业的盈利能力和行业竞争能力。本文一方面在税收筹划的相关理论及原理的基础上，从营业税、房产税、土地增值税、企业所得税四个方面对海上房地产开发企业风险税收筹划案例进行分析，理论结合实际，帮助我们更好的理解税收筹划这一概念；另一方面介绍了税收筹划风险的防范措施，从而表明风险防范对房地产开发企业的重要性。67876
毕业论文关键词：房地产企业，税收筹划，风险
Abstract: Real estate development plays an important role in the industry in our country, is the main source of China’s fiscal revenues. Real estate development bear the heaviest tax burden in various fields, and invest more in the process of the development and management, the risk is big, long construction period, involving the amount is big, high profit, work waiting, if the real estate development enterprise layer, the reasonable tax planning, not only can reduce the risk of the enterprise and tax, and can enhance enterprise’s profit ability and competition ability. In this paper, on the one hand, on the basis of related theory and the principle of tax planning, from the business tax property tax, land value-added tax, enterprise income tax from four aspects to the sea real estate development enterprise tax planning cases analysis, and the theory combined with practice, to help us better understand the concept of tax planning. On the other hand, this paper introduces the the measures to prevent the risk of tax planning, so as to show the importance of risk prevention of real estate development enterprises.
Keywords: real estate enterprise, tax planning, risk
1 引言 3
2 税收筹划的概述 3
2.1 税收筹划概念的形成与发展 3
2.2 房地产开发企业进行税收筹划的前提条件 3
2.3 房地产开发企业涉税情况 4
2.4 房地产开发企业税收筹划的风险分析 4
3 房地产开发企业税收筹划风险案例分析 6
3.1 海上房地产开发企业简介及主要税种 6
3.2 海上房地产开发企业营业税的相关风险筹划方案 7
3.3 海上房地产开发企业房产税的相关风险筹划方案 9
3.4 海上房地产开发企业土地增值税的相关风险筹划方案 10
3.5 海上房地产开发企业企业所得税的相关风险筹划方案 12
4 房地产开发企业税收筹划的风险防范 13
4.1 优化筹划方案 13
4.2 控制好税收政策的时效性和系统性 13
4.3 根据企业未来发展战略制定税收筹划方案 14
4.4 积极寻求税务机关的支持与帮助 14
结论