【作者】 杨艳丽；

【导师】 李丽君；

【作者基本信息】 东北大学 ， 工商管理（专业学位）， 2016， 硕士

【摘要】 随着市场经济的蓬勃发展和现代企业各项管理制度的不断完善,企业作为微观经济的主体越来越重视对成本约束机制的建立和完善。企业在生产经营过程中不但要广开财源,还要注重有效地控制内部和外部成本。税收作为国家财政收入的主要来源之一,具有强制性征收和无偿性征收的特点,是企业不可避免的经营支出。如何在合法合规的前提下,有效安排税务事项,开展纳税筹划设计,降低纳税成本支出,并能动地利用税收杠杆,谋取最大限度的经济利益,帮助企业实现价值最大化,是现代企业财税管理的重要内容。房地产行业是国民经济的基础性和先导性产业,在增加财政收入,创造就业机会,改善和提高居民居住条件,带动相关产业和促进经济发展方面具有十分重要的作用。其横跨生产、流通、消费三大领域的行业特点决定其承受着包括原营业税现增值税、城建税、教育费附加、土地增值税、城镇土地使用税、契税、房产税、印花税、企业所得税等各项税收支出,尤其是在“营改增”税制改革背景下,房地产行业应缴纳的各种税金都发生了巨大的变化,房地产企业必须有效利用现行税收法律法规。综合安排各项税务事项,才能有效降低企业的成本,提高企业的整体竞争力。本文从纳税筹划的概念特征、原则目标、原理和方法入手,全面分析“营改增”对房地产企业的政策影响,引入SL房地产公司的实际案例,为其量身定做一套纳税筹划实施方案。本文通过分析SL房地产公司近5年的税负情况,指出公司应结合行业和自身生产经营特点,重点从增值税、土地增值税、企业所得税三个税负较大的税种入手开展纳税筹划设计,达到降低企业成本减少纳税支出,实现企业效益最大化的经营目标。更多还原

【Abstract】 With the development of market economy and the continuous improvement of modern enterprise system,the concept of to establish and perfecting the cost constraint mechanism is deeply rooted in the microscopic economic subject.The enterprises not only focus on broadening the financing,but also pay more attention to effectively control the internal and external cost.As one of the main sources of revenue,the tax revenue has the characteristics of compulsory and voluntary,and it is the inevitable operating expenses of the enterprise.How in the premise of legal compliance,effective arrangements for tax matters,to carry out tax planning,to reduce the tax cost,and to dynamic use of tax leverage,to maximize the economic benefits,,helping enterprises to achieve maximum value is an important content of modern enterprise financial management.The real estate industry of the foundation of the national economy and leading industry,has a very important role in the increase in revenue,create jobs,and the improvement the living conditions of residents,related industries and the promotion of economic development.The characteristics of the industry across the production,circulation,consumption of the three areas to determine their bear including the original business tax now value-added tax,urban construction tax,education surcharge,land value-added tax,urban land use tax,deed tax,property tax,stamp duty,enterprise income tax and other tax expenditures,especially in "replacing business tax with value-added tax(VAT)" the tax reform under the background of the real estate industry,all kinds of taxes payable have undergone tremendous changes,real estate enterprises must make full use of the existing tax laws and regulations.Comprehensive arrangements for the various tax matters,in order to effectively reduce the cost of enterprises,improve the overall competitiveness of enterprises.This article originating from the concept of tax planning,the characteristics,principle,a comprehensive analysis of "replacing business tax with value-added tax(VAT)" to the real estate business policy,with the actual case introduction of SL Real Estate Company,customizes a set of tax planning scheme.Through the analysis of the tax burden of SL Real Estate Company for nearly 5 years,this paper points out that the company should be combined with industry and its production and management features,carrys out tax planning mainly from the value-added tax,land value-added tax,corporate income tax burden of three large categories,achieve the business objective of,by reducing costs,lowerring tax expenditures,maximization the efficiency of enterprises.更多还原