【作者】 张爽；

【导师】 王艳辉；

【作者基本信息】 东北大学 ， 工商管理（专业学位）， 2022， 硕士

【摘要】 近年来,中国房产市场价格一直在不断上升,同时由于政府有关部门履行监管和宏观调控的职能,不断出台不同形式的市场和金融监管政策,相关涉税的法律法规一直在发生变化。特别是自2016年5月1日“营改增”以后,房地产行业迎来结构性减税的重大利好,但是与此同时抵扣范围的增大直接提升了会计核算的难度,在行业竞争白热化带来的开发成本压力面前,过往的财务管理操作在涉税事务的处置上,节税的压力和违法风险都被推到了前所未有的高度。因此房地产开发企业需要一套系统完善、切实可行、行之高效的纳税筹划方案,从而升级财务管理体系,舒缓日常经营压力,提高资金使用效率,进而最终实现企业价值最大化。本文主要运用文献综述法、案例分析法及比较分析法等方法对E置业公司进行纳税筹划方案设计以及风险防范分析。首先,简要介绍了本文的研究背景、研究意义,分析整合了对国内外相关文献以及研究成果;其次,归纳纳税筹划的概念及其原则,阐述纳税筹划可以采取的基本方法;然后对E置业公司的基本现状进行了分析,包括所在行业发展情况、公司经营情况和涉税情况;接着根据房地产开发流程的四个阶段,对E置业公司进行纳税筹划的空间分析及纳税筹划方案的设计;然后总结分析了 E置业公司纳税筹划方案的预期效果,阐述了该筹划方案可能存在的风险,并针对风险提出风险防范措施;最后对E置业公司的纳税筹划方案进行总结与展望,说明E置业公司的纳税筹划方案是有现实意义的。更多还原

【Abstract】 In recent years,the price of China’s real estate market has been rising.At the same time,as the relevant government departments perform their functions of supervision and macro-control,they have continuously introduced different forms of market and financial supervision policies,and relevant tax-related laws and regulations have been changing.Especially since the "VAT reform" on May 1,2016,the real estate industry has ushered in a major benefit of structural tax cuts,but at the same time,the increase in the scope of deductions has directly increased the difficulty of accounting and the competition in the industry has become fierce.In the face of the development cost pressure brought about,the tax-saving pressure and illegal risks have been pushed to unprecedented heights in the handling of tax-related matters in the past financial management operations.Therefore,real estate development companies increasingly need a comprehensive,practical,and efficient tax planning plan to upgrade their financial management system,relieve daily operating pressure,improve capital efficiency,and ultimately maximize corporate value.This paper mainly uses literature review method,case analysis method and comparative analysis method to design tax planning scheme and analyze risk prevention of E Real Estate Company.Firstly,this paper mainly introduces the research background and significance of this paper,and summarizes relevant literatures and research results at home and abroad.Secondly,the concept and principles of tax planning are summarized,and the basic methods that tax planning can take are expounded.Then,the basic status of E Real Estate Company is analyzed,including the development of the industry,the company’s operation and tax-related situation.Then,according to the four stages of the real estate development process,namely the preparatory stage of real estate development,the development and construction stage,the sales stage and the holding stage,the spatial analysis of tax planning and the design of tax planning plan for E Real Estate Company are carried out.Then,through the expected effect of E Real Estate Company’s tax planning plan,the paper expounds the risks that may exist or result from the tax plan,and puts forward prevention and control measures for various risks.Finally,the tax planning scheme of E Real Estate Company is summarized,indicating that the tax planning scheme of E Real Estate Company can be implemented.更多还原