湖南地級市某房地產(chǎn)企業(yè)所得稅稅務(wù)籌劃研究
發(fā)布時間：2018-10-20 17:42
【摘要】：稅務(wù)籌劃是納稅人在自己納稅行為發(fā)生之前，以不違反國家法律、法規(guī)為行動的前提，通過對企業(yè)的組織結(jié)構(gòu)、生產(chǎn)經(jīng)營、財務(wù)管理等經(jīng)濟(jì)業(yè)務(wù)或行為中涉及稅務(wù)事項進(jìn)行分析以后，采取一定的調(diào)整策略，預(yù)先進(jìn)行規(guī)劃運(yùn)籌，實(shí)現(xiàn)在企業(yè)價值最大化的戰(zhàn)略框架下能夠達(dá)到企業(yè)稅收負(fù)擔(dān)的最優(yōu)化處理。而本文談及的企業(yè)所得稅是這樣一個稅種，它以生產(chǎn)、經(jīng)營和其他所得作為自己的課稅對象，其特點(diǎn)可以概括為計算程序較為復(fù)雜、內(nèi)容涉及非常廣泛等，它是企業(yè)所需要繳納的主要稅種之一，對每個企業(yè)所得利潤的影響較大。隨著我國稅制與國際慣例實(shí)現(xiàn)接軌，我國所得稅體系也在不斷發(fā)展，變得日趨完善和豐富，每個企業(yè)的企業(yè)所得稅的稅務(wù)籌劃也變得日益重要。 房地產(chǎn)行業(yè)是我國當(dāng)前的重點(diǎn)行業(yè)，在我國發(fā)展中尤其是經(jīng)濟(jì)方面起著重要的作用。隨著近年來我國房地產(chǎn)業(yè)的快速發(fā)展，涉及房地產(chǎn)業(yè)的稅收政策也因國家政策的調(diào)整而不斷發(fā)生變化。因為現(xiàn)階段稅收在房地產(chǎn)企業(yè)的成本支出中占有較大比重，對企業(yè)的發(fā)展產(chǎn)生了非常重大的影響，所以，對于每個房地產(chǎn)企業(yè)來說，進(jìn)行房地產(chǎn)企業(yè)的稅務(wù)籌劃研究，關(guān)乎企業(yè)的生存發(fā)展，具有非常強(qiáng)的現(xiàn)實(shí)意義。研究房地產(chǎn)公司的稅務(wù)籌劃，也可能在與稅務(wù)部門的互動中推進(jìn)稅收政策朝著更加公正和更加完善的方向發(fā)展，為房地產(chǎn)行業(yè)的健康發(fā)展提供更好的外部環(huán)境，實(shí)現(xiàn)政府通過房地產(chǎn)政策和稅收的引導(dǎo)對房地產(chǎn)行業(yè)進(jìn)行有效宏觀調(diào)控的目標(biāo)。 本文追本溯源，從稅務(wù)統(tǒng)籌的基本概念說起，述及稅務(wù)統(tǒng)籌的特點(diǎn)、作用、重要意義，分析了企業(yè)所得稅的特征，在房地產(chǎn)企業(yè)承擔(dān)的稅收體系中的地位、籌劃平臺和技術(shù)，并切入湖南地級市FZ房地產(chǎn)公司實(shí)例，對該公司企業(yè)所得稅稅務(wù)籌劃問題進(jìn)行研究探討，通過條分縷析其管理和納稅中存在的問題，提出稅務(wù)籌劃目標(biāo)，并選取其涉稅業(yè)務(wù)中與所得稅籌劃有關(guān)的六個重要節(jié)點(diǎn)，進(jìn)行籌劃效果比對，以其減稅效應(yīng)說明了企業(yè)所得稅稅務(wù)籌劃在房地產(chǎn)企業(yè)生產(chǎn)經(jīng)營中運(yùn)用的重要性。 本文具有以下特色，一是實(shí)用性較強(qiáng)，對企業(yè)所得稅稅務(wù)籌劃和房地產(chǎn)企業(yè)選取的切入點(diǎn)較具代表性，為企業(yè)籌劃企業(yè)所得稅提供了可資借鑒的實(shí)例；二是視角全面。在所得稅的籌劃中結(jié)合其他稅種和財務(wù)管理綜合考量，，防止了一葉障目，影響企業(yè)整體稅負(fù)；三是注重采用多種論述方法，如比較法、圖表法等，較形象地對自身觀點(diǎn)進(jìn)行了有說服力的證明。
[Abstract]:Tax planning is the premise for taxpayers to act without violating the laws and regulations of the state before their tax paying acts occur, through the organizational structure of the enterprises, production and operation, After analyzing the tax matters involved in economic business or behavior such as financial management, they adopt certain adjustment strategies and carry out planning and operation in advance, Under the strategic framework of maximizing enterprise value, the optimal treatment of tax burden can be achieved. The enterprise income tax mentioned in this paper is such a kind of tax, which takes production, operation and other income as its tax object. Its characteristics can be summarized as complicated calculation procedure, very extensive content, and so on. It is one of the main taxes that enterprises have to pay, which has a great impact on the profits of each enterprise. With the realization of our tax system in line with international practice, the income tax system of our country is developing, becoming more and more perfect and rich, and the tax planning of each enterprise becomes more and more important. Real estate industry is the key industry of our country at present, and plays an important role in the development of our country, especially in the economic aspect. With the rapid development of China's real estate industry in recent years, the tax policy related to the real estate industry has been constantly changed because of the adjustment of the national policy. Because tax revenue occupies a large proportion in the cost and expenditure of real estate enterprises at the present stage, it has a very significant impact on the development of enterprises. Therefore, for every real estate enterprise, it is necessary to study the tax planning of real estate enterprises. Related to the survival and development of enterprises, has a very strong practical significance. The study of tax planning of real estate companies may also promote the development of tax policies in the direction of greater fairness and perfection in the interaction with the tax authorities, thus providing a better external environment for the healthy development of the real estate industry. Realize the government through the real estate policy and tax guidance to the real estate industry effective macro-control objectives. This paper traces back to the source, starting from the basic concept of tax coordination, discusses the characteristics, functions and important significance of tax planning, analyzes the characteristics of enterprise income tax, its position in the tax system undertaken by real estate enterprises, its planning platform and technology. And cut into the example of FZ real estate company of Hunan prefectural level, study the tax planning problem of enterprise income tax of this company, analyze the problems existing in its management and tax payment, put forward the tax planning goal, It also selects six important nodes related to income tax planning in its tax-related business to compare the effect of planning, and explains the importance of the application of enterprise income tax planning in the production and operation of real estate enterprises with its tax reduction effect. This paper has the following characteristics: first, it has strong practicability, which is representative for the tax planning of enterprise income tax and the selection of real estate enterprises, and provides a reference example for enterprise income tax planning; the second is a comprehensive perspective. In the planning of income tax, combined with other types of taxes and financial management, comprehensive consideration has been taken to prevent a leaf failure and affect the overall tax burden of an enterprise. Third, emphasis has been placed on adopting a variety of argumentation methods, such as the comparative method, the chart method, and so on. More vividly to own viewpoint has carried on the persuasive proof.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42
本文編號：2283912
[Abstract]:Tax planning is the premise for taxpayers to act without violating the laws and regulations of the state before their tax paying acts occur, through the organizational structure of the enterprises, production and operation, After analyzing the tax matters involved in economic business or behavior such as financial management, they adopt certain adjustment strategies and carry out planning and operation in advance, Under the strategic framework of maximizing enterprise value, the optimal treatment of tax burden can be achieved. The enterprise income tax mentioned in this paper is such a kind of tax, which takes production, operation and other income as its tax object. Its characteristics can be summarized as complicated calculation procedure, very extensive content, and so on. It is one of the main taxes that enterprises have to pay, which has a great impact on the profits of each enterprise. With the realization of our tax system in line with international practice, the income tax system of our country is developing, becoming more and more perfect and rich, and the tax planning of each enterprise becomes more and more important. Real estate industry is the key industry of our country at present, and plays an important role in the development of our country, especially in the economic aspect. With the rapid development of China's real estate industry in recent years, the tax policy related to the real estate industry has been constantly changed because of the adjustment of the national policy. Because tax revenue occupies a large proportion in the cost and expenditure of real estate enterprises at the present stage, it has a very significant impact on the development of enterprises. Therefore, for every real estate enterprise, it is necessary to study the tax planning of real estate enterprises. Related to the survival and development of enterprises, has a very strong practical significance. The study of tax planning of real estate companies may also promote the development of tax policies in the direction of greater fairness and perfection in the interaction with the tax authorities, thus providing a better external environment for the healthy development of the real estate industry. Realize the government through the real estate policy and tax guidance to the real estate industry effective macro-control objectives. This paper traces back to the source, starting from the basic concept of tax coordination, discusses the characteristics, functions and important significance of tax planning, analyzes the characteristics of enterprise income tax, its position in the tax system undertaken by real estate enterprises, its planning platform and technology. And cut into the example of FZ real estate company of Hunan prefectural level, study the tax planning problem of enterprise income tax of this company, analyze the problems existing in its management and tax payment, put forward the tax planning goal, It also selects six important nodes related to income tax planning in its tax-related business to compare the effect of planning, and explains the importance of the application of enterprise income tax planning in the production and operation of real estate enterprises with its tax reduction effect. This paper has the following characteristics: first, it has strong practicability, which is representative for the tax planning of enterprise income tax and the selection of real estate enterprises, and provides a reference example for enterprise income tax planning; the second is a comprehensive perspective. In the planning of income tax, combined with other types of taxes and financial management, comprehensive consideration has been taken to prevent a leaf failure and affect the overall tax burden of an enterprise. Third, emphasis has been placed on adopting a variety of argumentation methods, such as the comparative method, the chart method, and so on. More vividly to own viewpoint has carried on the persuasive proof.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42
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