【作者】 张斌；

【导师】 曹晓丽；

【作者基本信息】 华南理工大学 ， 工商管理（专业学位）， 2017， 硕士

【摘要】 WY房地产公司是属于广州GY集团的下属子公司,成立于1993年2月8日,注册资本2500万元,属于增值税一般纳税人。在2016年5月,全国范围内实施了全面―营改增‖的推进工作,开始了增值税全面覆盖各行业、各领域的时代,自此也打通了增值税抵扣的全链条。全面推行营业税改征增值税后,WY公司的开发房地产项目、转让处置房产、以及提供的房产租赁服务等都会面临很大税务变化,税率也将从营业税时期的5%改征为增值税时期的11%(过渡阶段的适用简易计税5%)。对于未来的发展而言,税率与税制的变化很可能使公司面临越来越重的税负,但也同时很可能找到筹划的空间。新的税收制度,对税务筹划的探索提出了不同的要求,也为税务筹划的开展提供了更多的可能性。本文将首先介绍WY房地产公司的基本情况,以及增值税管理的目前和预计未来的状况,对公司的增值税销项税、进项税进行分析,指出企业在管理经营中存在税务问题和找到可以筹划的机会。接着根据有关的政策规定及法律法规,结合分析情况,运用定量分析、数据演算,对目前的状况以及预计未来的发展情况提出税务筹划措施,最后阐述WY公司在增值税筹划过程中的要点,预测预期的效果,以及注意的事项和风险防范。本文结合WY公司的情况进行分析,旨在提出合法合规的筹划措施,希望能够对同类企业的相似业务有一定的借鉴参考作用。更多还原

【Abstract】 WY Real Estate Company is a subsidiary of Guangzhou GY group,founded in February 8,1993,the registered capital of 25 million yuan,is a value-added tax general taxpayer.In May 2016,the implementation of a comprehensive national camp changed to increase the work to promote the beginning of a comprehensive coverage of all sectors of value-added tax,the era of various fields,since then opened up the whole chain of VAT deduction.The full implementation of the business tax VAT,WY company of real estate development projects,the transfer of the disposal of real estate and provide real estate leasing services will face great changes in tax,business tax rate from the period 5% levy VAT period of 11%(the transition phase of the simplified tax 5%).For future development,changes in the tax rate and the tax system is likely to make the company face more and more heavy tax burden,but it is also possible to find the planning space.The new tax system and the tax planning to explore the different requirements,but also provide more possibilities for the development of tax planning.This paper first introduces the basic situation of the WY Real Estate Company,and the management of VAT at present and expected future situation,for the company’s VAT output tax,input tax analysis,pointed out the existence of tax problems in enterprise management and planning opportunities can be found.Then according to the provisions of relevant policies and laws and regulations,combined with the analysis,quantitative analysis,data calculation,the current situation and future development is expected to put forward tax planning measures,finally points WY value-added tax planning in the process,predict the expected effect,and pay attention to and risk prevention.In this paper,combined with the analysis of the situation of WY company,aims to put forward the legal compliance planning measures,hope to be able to have similar reference for similar enterprises.更多还原