房地产企业纳税筹划研究毕业论文(原创)

房地产企业纳税筹划研究

Study of tax planning of real estate company 摘要：随着我国企业参与国际化竞争步伐的加快，纳税筹划作为企业理性财务管理的重要组成部分，将越来越受到人们的重视。我国房地产企业在近年来成为社会高度关注的热点焦点和舆论的热点，在国家紧锣密鼓出台规范房地产企业及抑制房价过热的相关政策的时候，从房地产企业的角度进行纳税筹划研究对国家和企业的发展具有重要意义。本文首先对纳税筹划相关理论进行探讨，阐明纳税筹划的基本概念，特点与方法；然后通过介绍房地产行业涉及相关税种情况提出房地产行业涉及的各个主要税种，分别总结出了对适用的不同纳税筹划方法，并运用实例进行了有力论证；最后对房地产企业在实施纳税筹划过程中需注意的问题进行了分析，并对完善我国房地产企业纳税筹划提出了一些建议。

Absract:With competition step of enterprise in our country which paticipates in the internationalization speeding up,the tax planning takes the important constituent as the rational financial management of the enterprise,will more and more be valued by pepple.The real estate developing enterprises in our country have become the focus which the society and the public highly paid attention to in the recent years,when our country formalates the policy agrressively to standard to standard the real estate developing enterprise and surpress the price of house excessively,conducting tax planning research on the facet of the real estate developing enterprise has the vital significance to the country and the enterprise.Therefore,the dissertation chooses the applied research of tax planning of the real estate developing enterprise in our country as the subject,which expects that the dissertation can play some referring roles to help tax planning of the real estate developing enterprise.The first part of this paper is a brief description of tax planning，expatiating and studying the meanings，characteristics and the main ways of tax planning．Secondly it expatiates the main tax kinds of the real estate company and studies the thoughts and techniques of them. And it proved the plan with real examples．Last,it analyzes the question which should be paid attention in the implementation of tax planning process of the real estate deveploping enterprise, and proposes some advice to improve the tax planning in the real estate developing enterprise.

关键词：房地产企业 纳税筹划 税收优惠

Key words: Real estate development enterprises,tax planning,Tax Preference

前言

自上世纪80年代我国开始推行住房分配货币化以来，房地产业得到了较大的发展，随着房地产市场的日趋完善及行业竞争的加剧，加上近几年国家加大了对