房地产开发公司的战略成本管理研究.doc

房地产开发公司的战略成本管理研究 中文摘要 随着我国经济体制改革的逐步深化以及产业转型升级，房地产开发企业在经历了黄金十年后，已经逐步淡出暴利行列。在供大于求的局面下，房地产开发企业将面临一个痛苦而艰难的抉择。新一轮的行业整合即将开始，行业分化更加明显，土地资源、资金、人才的聚集更加显著，一批大型中央企业及上市公司将如鱼得水，一线城市的开发项目将继续风声水起；而一批中小型房地产开发企业、二线三线的房地产开发企业将被淘汰出局。成本控制成为房地产开发企业占领市场制高点的关键环节，有效的成本控制可以减少成本费用支出，实现经济效益最大化，从而实现企业战略目标。房地产开发耗用资金量巨大、涉及领域广泛并且涉及产业链条很长，税负较重，全面了解和领会房地产企业纳税筹划思路，则可以有效的降低企业税负，从而降低开发成本费用。合理运用税务筹划是实现成本控制的有效途径之一。房地产开发企业在依法纳税的前提下，在项目启动之前必须进行详细的纳税筹划，纳税筹划贯彻房地产开发的整个过程。规避纳税风险，在有限的空间内尽可能地降低企业的纳税成本，实现企业利润最大化，对房地产开发企业具有重要的现实意义。房地产开发企业只有通过合理配置资源将活动有机地合起来With the gradual deepening of Chinas economic system reform and industrial restructuring and upgrading, real estate development enterprises has gradually faded out of the ranks of the profits after ten years of development of gold. In oversupply situation, real estate development enterprises will face painful choices. It’s about to begin a new round of industry consolidation, then industry differentiation is more obvious, land resources and capital and talent aggregation is more significant, so a number of large central enterprises and listing Corporation will develop as their wish and projects in the first tier cities will develop rapidly, but a number of small and medium real estate development enterprises and real estate development enterprises in the two or three line of the city will be eliminated. The cost control is the key if real estate development enterprises want to occupy the commanding height of the market, because the effective cost control can help reduce the cost, realize the economic benefits, so as to realize the enterprise strategy. Comprehensive understanding of the real estate enterprise tax planning ideas can effectively reduce corporate tax burden, thereby reducing the development costs, because real estate development consumes a huge amount of funds, involves a wide range of areas and a long industrial chain, involve a heavier tax burden. Rational use of tax planning is one of the effective ways to realize cost control. First, the real e