【作者】 张岩；

【导师】 孙健夫；

【作者基本信息】 河北大学 ， 工商管理（专业学位）， 2017， 硕士

【摘要】 近年来,房地产开发行业竞争非常激烈,发展迅速,对于房地产开发企业而言,通过强化内部管理来缩小运营成本开支变得更加困难,因此通过压缩外部经营成本降低运营费用已成为一种重要的管理手段,税费方面的筹划被企业日益重视。同时,由于国家对房地产行业的调控不断深入,相对应的税收政策也不断随着变动,纳税项目繁多,如果把控不当极有可能造成增加企业税负。自2016年5月1日起,我国开始全面实施营业税改征增值税,明确了建筑业、房地产业的増值税税率为11%,这将对房地产开发业产生重大影响,对其纳税筹划更加紧迫,要求更高。研究房地产开发企业纳税筹划,提升相关理论和实践水平,对强化企业纳税意识,合理控制纳税支出,应对营改增对房地产企业造成的不利影响,充分利用营改增的政策改革红利,对提高企业经营利益具有非常重要的作用。本研究采用理论与案例相结合的方法,通过对我国房地产开发企业的特点和发展趋势进行分析,对其当前所涉及的税收政策进行了梳理。在分析其业务流程的基础上,本研究认为房地产开发企业应该在企业决策环节、建造环节、销售环节、保有环节等四个关键环节进行纳税筹划,找到每个环节能够开展纳税筹划的空间,据此设计出适应LH房地产开发公司发展需要的纳税筹划方案。本研究选取LH房地产开发公司为案例,通过对相关环节进行定位,选取比较有代表性的纳税筹划点,运用纳税筹划理论与技术方法,通过制定具体的纳税筹划方案,进一步证明纳税筹划可以合理运用于房地产企业,可以有效提升企业的经营效益,降低企业纳税负担,提升企业的财务管理水平。更多还原

【Abstract】 In recent years,the real estate development industry is very intense competition,the rapid development of real estate development enterprises,through strengthening the internal management to reduce operating costs to become more difficult,so by reducing the external operating costs to reduce operating costs has become an important management Means,tax planning is increasingly concerned about the enterprise.At the same time,due to the deepening of the regulation of the real estate industry,the corresponding tax policy has been changing,tax items,if the control is not likely to increase the corporate tax burden.Since May 1,2016,China began to implement the full implementation of the business tax value-added tax,clear the construction industry,the real estate industry value-added tax rate of 11%,which will have a significant impact on the real estate development industry,its tax planning more Urgent,demanding.Study the real estate development enterprise tax planning,enhance the relevant theory and practice level,to strengthen the corporate tax awareness,reasonable control of tax expenses,to cope with the increase in the real estate business caused by the adverse effects of full use of the government to increase the policy reform bonus,to improve the enterprise Business interests have a very important role.This paper analyzes the characteristics and development trend of real estate development enterprises in China by combining the theory and the case,and combs the current tax policy.On the basis of analyzing the business process,this study holds that the real estate development enterprises should make tax planning in the four key links of enterprise decision-making,construction,sales and maintenance,and find the space for tax planning.This design to adapt to the development of LH real estate development company needs tax planning program.In this study,we selected LH real estate development company as the case,through the positioning of the relevant links,select a more representative of the tax planning points,the use of tax planning theory and technical methods,through the development of specific tax planning program to further prove that tax planning can be rational use In the real estate business,can effectively enhance the operating efficiency of enterprises,reduce corporate tax burden,enhance the level of corporate financial management.更多还原