论文>经济学论文>房地产公司纳税现状存在的问题及改进措施

房地产公司纳税现状存在的问题及改进措施

编号:99-316591 | doc 格式 | 334.50K | 36 页
这是我个人原创的毕业论文,word论文格式,有实例阐述,内容很完整,仅在本站独家提交

18000字

                         
    摘 要
   房地产行业是我国的支柱性行业,体现了我国经济的发展水平。伴随着房地产的快速发展,涉及房地产的相关税收政策也在不断变化,税在房地产开发公司的成本中所占的比例相当大,所以税收政策对房地产开发企业的发展影响很大,如土地增值税、所得税、营业税的税收成本占利润总额的比重很大。因此做好税收筹划工作,对降低房地产开发公司的税收成本,提高企业的经济效益具有重大的意义。
   本文按税种总结了房地产开发企业适用的纳税筹划方法。根据房地产行业的特点,分别总结出了对营业税、企业所得税、土地增值税适用的不同纳税筹划方法,结合xx房地产公司所开发的项目进行具体分析和论证。本文从理论和实务两个方面对房地产开发企业税收筹划问题进行了探讨,在介绍税收筹划概念、特点和程序的基础上,通过分析xx房地产开发有限公司税收筹划的案例,阐述房地产企业税收筹划的实际操作过程说明房地产开发企业如何通过税收筹划降低纳税成本用详细具体数字来阐明税收筹划对房地产开发企业是何等重要。
   
   
   关键词 房地产开发企业 纳税政策 纳税筹划
   
   
   
 Abstract
   
   Real estate industry is the backbone industries in China, reflected the development of our national economy level. Along with the rapid development of real estate, involving real estate related tax policy also changed, tax on the cost of real estate development company the proportion of quite large, so the tax policy of real estate development enterprise development impact, such as land value-added tax and income tax, business tax tax cost about 48% of total profit. So do tax planning work to reduce the real estate development companies, the tax cost and improve the economic benefit of enterprise is of great significance.
   This civilization summarized according to taxes for real estate development enterprise tax planning method According to the features of real estate industry, summarized respectively for business tax, enterprise income tax, land VAT applicable tax planning method is different, and the powerful argumentation examples. Based on the theory and practice in two aspects of real estate development enterprise tax planning is discussed and the taxation planning in the introduction of the concept, characteristics and procedures, through the analysis based on jin real estate development Co., LTD, tax planning, expounds the case for real estate enterprises during actual operation of tax planning that real estate development enterprise how to reduce tax by tax planning with detailed cost figures to clarify tax planning on real estate development enterprise is so important。
   
   Key words: real estate development enterprises tax policy tax planning
   
  
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