鄂尔多斯伊泰置业房地产的税务筹划.docVIP

PAGE  学校代码： 10128 学 号： 200830712014 本科毕业论文 题 目：鄂尔多斯伊泰置业房地产的税务筹划 学生姓名：郭钰溥 学 院：管理学院 系 别：会计系 专 业：财务管理 班 级：财管08-2班 指导教师：张建 讲师 二〇一二年六月 摘 要 随着这些年鄂尔多斯煤炭行业的高速发展，其经济被迅速的带动起来，而经济发展飞快则会首先带动着房地产行业的发展，但是，在市场竞争的日益激烈和国家调控力度的不断加大的压力之下，我国房地产企业内部费用成本的压缩空间越来越小。所以，只有从房地产企业的外部成本，即极大影响房地产企业经济收益的税收方面来作出筹划。科学的税收筹划，不仅有助于优化房地产产业结构和资源的合理配置，而且有助于实现房地产商的利益最大化。 本文采用理论研究与案例分析相结合的方式，首先，对于税务筹划的概念、特点等理论进行了阐述研究，使读者对税务筹划方面的知识有了一定的基础了解；其次，阐述了当今中国房地产的概念和相关税制，介绍了房地产企业中各个大税种所具有的筹划空间；再次，对房地产企业税务筹划方面的可行性和必要性进行了分析；最后，本文根据鄂尔多斯伊泰置业房地产公司的发展状况得出该企业有税务筹划的必要性，并且针对其某些问题对其做出实际的税务筹划，并进行了理论性的总结，将理论运用于实践中，更好的阐述了房地产企业的税务筹划。 关键词：税务筹划；房地产业；筹划风险 Abstract With the rapid development of these years Erdos coal industry, its economy is rapidly driven up, and economic development quickly will first drive the development of the real estate industry, but in the increasingly fierce market competition, and national control efforts continue to increase under the pressure of the compression space of internal overhead cost of real estate enterprises in China. Therefore, only from the external cost of real estate enterprises, greatly affect the economic benefits of real estate enterprises tax planning. Scientific tax planning not only helps to optimize the real estate industrial structure and the rational allocation of resources, and help to maximize the benefits of the real estate business. Using a combination of theoretical research and case studies, theory of tax planning concepts, features elaborate study so that readers have some basic understanding of tax planning knowledge; on todays Chinese room the concept of real estate and related taxes, introduced the planning space with all the major taxes in the real estate enterprise; again, the feasibility and necessity of the Real estate tax Planning; Finally, according to the Erdos Iraq Thailand Real estate on the development of the real estate company that the company have the need for tax planning, and some of its problems make its actua