房地產(chǎn)開發(fā)公司稅務(wù)籌劃研究【開題報告+論文+外文及翻譯+文獻綜述+任務(wù)書】

16600字          23頁

摘  要

稅務(wù)籌劃不同于避稅，更不是偷稅、逃稅、騙稅和抗稅。它是企業(yè)在政府的稅收政策向?qū)拢脟屹x予稅務(wù)人的稅收優(yōu)惠權(quán)利，在不違背國家法律法規(guī)，不違背國家立法精神的前提下，對企業(yè)自身的涉稅活動進行科學合理的安排，已達到稅后收益極大化的目標而采取的稅務(wù)決策行為。稅務(wù)籌劃方案能降低成本、增加利潤、實現(xiàn)價值最大化，無論是對房地產(chǎn)企業(yè)還是國內(nèi)其他企業(yè)來說，都是一個迫切而又十分重要的新課題。
本文以渝達房地產(chǎn)開發(fā)公司為調(diào)查研究對象，在學生進行實地調(diào)查研究，熟悉該公司的基本情況后，先介紹房地產(chǎn)行業(yè)的現(xiàn)狀和進行稅務(wù)籌劃的必要性和可行性，再結(jié)合渝達房地產(chǎn)開發(fā)公司的實際情況，靈活運用了稅務(wù)籌劃理論，對公司戰(zhàn)略階段、開發(fā)階段、銷售階段和其他階段進行分析，總結(jié)了房地產(chǎn)開發(fā)企業(yè)各主要經(jīng)營活動的稅務(wù)籌劃方法，擬定出適合渝達房地產(chǎn)開發(fā)公司稅務(wù)籌劃方案，最后對本篇稅務(wù)籌劃論文進行總結(jié)。

關(guān)鍵詞：稅務(wù)籌劃  房地產(chǎn)　營業(yè)稅  土地增值稅
 
ABSTRACT

Tax planning is different from tax avoidance, tax evasion, tax evasion, tax fraud and tax revolt. It is under the guide of the Government's tax policy , the use of state tax breaks given to the tax people the right to not violate state laws and regulations, not contrary to the spirit of national legislation on corporate tax-related activities of their own scientific and reasonable arrangement, maximize after-tax income has reached the goal of tax policy actions taken. Tax preparation programs can reduce costs, increase profits, maximize value, both for the domestic real estate enterprises and other enterprises, is an urgent and important new topics.
In this paper, Yu Da Estate Development Company for the investigation of up to study, conduct field studies in the students familiar with the company's basic situation, the first description of the status and conduct of real estate industry, the necessity and feasibility of tax planning, combined with Yu-tat the actual situation of the real estate development company, flexible use of the tax planning theory, corporate strategy phase, development phase, sales stage and other stages of analysis, summarizes the major real estate development enterprise business activities of tax planning method to work out for yu up real estate development company tax planning program, the last on this paper to summarize tax planning.

Keywords: Tax planning; Real estate; Business tax; Increment tax on land value
目   錄

中文摘要 I
ABSTRACT II
引言 1
一  房地產(chǎn)企業(yè)稅務(wù)籌劃的必要性和可行性 2
（一）房地產(chǎn)企業(yè)進行稅務(wù)籌劃的必要性 2
（二）房地產(chǎn)企業(yè)進行稅務(wù)籌劃的可行性 2
二  渝達房地產(chǎn)開發(fā)公司生產(chǎn)經(jīng)營概況 4
（一）公司介紹 4
（二）涉及的主要稅種 4
（三）涉稅方面存在的問題 5
三  渝達房地產(chǎn)開發(fā)公司稅務(wù)籌劃 7
（一）戰(zhàn)略籌劃 7
（二）開發(fā)籌劃 9
（三）銷售籌劃 11
（四）其他籌劃 12
四  總結(jié) 14
參考文獻 15
致謝 16