中小房地产开发企业纳税筹划问题研究.docVIP

中小房地产开发企业纳税筹划问题研究 纳税筹划是指纳税人在遵守税收法律法规的前提下，通过对经营、融资、投资、 理财等事项的预先安排和策划，达到规避纳税风险，使税负相对最小化和经济效益最 大化目的的一项管理活动。与税收征管部门的征收管理权相对应，纳税筹划是纳税人 的一项重要权利。在我国宏观税负持续上升和国家对房地产市场实施以税收政策为重 要手段的宏观调控的背景下，本文选择屮小房地产的纳税筹划问题进行研究。通过合 法的、有效的纳税筹划，降低中小房地产的税收负担，从而降低成本，增加效益，打 造企业的竞争优势，是当前中小房地产消除宏观调控的不利影响，抓住机遇，实现快 速而有质量发展的有效途径。本文主耍从企业生产经营管理的各个流程出发，并结合具 体案例，探讨中小房地产系统的纳税筹划思路与方法 关键词：房地产开发企业纳税筹划研宄 Abstract Tax planning refers to the managing activities to elude taxpaying risks in order to minimize taxpaying and maximize economic benefits by way of prearranging andscheduling the management, financing and investment. In correspondence to the taxcollection rights of tax management authorities, tax planning is an important right of taxpayers. Under the background of steady rising of tax burden and applying tax policy by the government as a vital means of macroscopically control to the real estate market, the thesis makes thorough study to the matters of tax planning involved. To eliminate the disadvantage effect by the macroscopically control policy, the legal and effective tax planning is the effective route to decrease tax burden of real estate enterprise for reducing cost, increasing benefits and build competitive advantages of the enterprise so as to realize rapid development. In this paper, starting from the each process of enterprise production and business operation management, combined with the specific case, discuss tax planning idea and method of real estate enterprises system. Key WO「dS:Realestate enterpriseTaxplanningStudy 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark0 \o Current Document \h 中小房地产开发企业纳税筹划问题研究 I M I HYPERLINK \l bookmark2 \o Current Document \h Abstract II g 录 Ill 彰者论 1 HYPERLINK \l bookmark5 \o Current Document \h 1.1研究背景 1 HYPERLINK \l bookmark6 \o Current Document \h 1.2研究0的与意义 1 HYPERLINK \l bookmark7 \o Current Document \h 1.3研究现状 2 1.3.1国外研究现状 2 1.3.2国内研宂现状 2 HYPERLINK \l bookmark8 \o Current Document \h 1.4研究方法与主要内容 3 #考文?t 4 HYPERLINK \l bookmark10 \o Current Docume