摘 要

这些年来，房地产企业之间的竞争愈演愈烈，如何设计一套行之有效、便于操作的税务筹划方案以增加利润、降低成本，无疑是房地产企业亟待解决的新课题。

本文的研究从税务筹划的原理出发，利用税收优惠政策，运用相应技术，全方位、多角度开展房地产企业的税务筹划工作。研究结果表明税务筹划工作可以为企业减轻税负，打造企业的竞争优势。

本文主要分为六个部分：第一部分阐述本文的研究目的及意义、国内外研究现状与研究的创新之处；第二部分重点阐述税务筹划的特点、方法以及房地产企业税务筹划的必要性与可行性分析；第三部分着重介绍“营改增”后房地产企业的税务筹划；第四部分以H公司为例分析房地产企业各阶段税务筹划；第五部分分析房地产企业税务筹划的风险与控制;第六部分是对全文进行总结。

本文的特色是：一是可行性较强，切入点有代表性，有实例可供借鉴；二是内容全面，涉及知识面广，综合考量整体税负；三是多种论证方法兼而有之，如案例法、比较法、图表法等。

关键词：房地产企业；税务筹划；税务筹划风险

Abstract

In recent years, competition in the real estate industry is becoming increasingly fierce. How to design a reasonable, effective and feasible tax planning scheme to increase profits, reduce costs, and maximize the value of enterprises, for real estate enterprises, is undoubtedly an imminent new topic.

This paper mainly studies how real estate enterprises formulate scheme of tax planning and carry out tax planning activities according to the new tax law. The results show only when real estate enterprises comprehensively use tax planning technology and systematically research tax planning scheme, can they achieve purposes of tax savings and tax avoidance.

This paper is mainly divided into five parts: The first part describes the purpose and significance of this study, the status quo of domestic and foreign research and the innovation of the study; The second part focuses on the technology and characteristics concept of tax planning, and the necessity and feasibility of tax planning for real estate enterprises; The third part focuses on the tax planning of the real estate business after replace the business tax with a value-added tax; The fourth part takes H company as an example to analyze the tax planning of the real estate enterprise; The fifth part analyzes the risk and control of the real estate enterprise tax planning; The sixth part is the summary of the full text.

There are three major characteristics of this paper. First, the feasibility of this paper is strong. The choice of the breakthrough point is representative, and there is a reference example. Second, the content is all-sided, combined with tax planning and accounting knowledge. Comprehensive consideration of the overall tax burden also add lustre to the paper. Third, this paper use a variety of methods, such as graphical methods, case study, comparison and so on.

Key Words：Real estate enterprises；Tax- planning；Tax planning risk

目 录

第1章 绪论 1

1.1 研究目的及意义 1

1.2 国内外研究现状 2

1.3 研究的创新之处 3

第2章 房地产企业税务筹划的基本理论 4

2.1 税务筹划的特点 4

2.2 税务筹划的方法 4

2.3 房地产企业税务筹划的必要性与可行性分析 4

第3章 “营改增”对房地产企业税务筹划的影响 6

3.1 “营改增”对房地产企业税负的影响 6

3.2 房地产企业税务筹划应对“营改增”的措施 6

第4章 房地产企业各阶段税务筹划——以H公司为例 8

4.1 H公司概况 8

4.2 筹资活动的税务筹划 9

4.3 投资活动的税务筹划 10

4.4 经营活动的税务筹划 11

4.5 利润分配活动的税务筹划 11

4.6 案例小结 12

第5章 房地产企业税务筹划的风险与控制 13

5.1 税务筹划的风险类型 13

5.2 税务筹划风险产生的原因分析 13

5.3 税务筹划风险的控制措施 14

第6章 结束语 15

参考文献 16

致 谢 17

第1章 绪论

1.1 研究目的及意义

1.1.1 研究目的