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MBA论文_营改增背景下B房地产企业纳税筹划问题研究DOC

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2012 年,上海市率先实施"营改增"试点方案,2016 年 5 月 1 日,"营改增" 试点方案在我国全面实施,次月顺利开启首个纳税申报期。其中,房地产行业作为 我国经济风向标,"营改增"税制改革的影响最为广泛。对房地产行业来说,"营 改增"有利于整个房地产链条的完善和规范,可以说是一次挑战,但也充满机遇。 从长远角度,房地产行业将迎来高质量的发展阶段,应主动转变发展思路,适应国 家税收政策的重大变革,挖掘新时代的发展机遇,注意培养正确的纳税意识,建立 合法的税收筹划观念。 本文以 B 房地产企业为研究对象,主要采用文献研究法、案例分析法、定性分 析与定量分析结合分析法。首先介绍国内外纳税筹划现状,以及在"营改增"政策 背景下房地产企业税收环境分析,包括"营改增"前后税负现状、主要影响及影响 因素。其次引入案例 B 房地产企业,针对 B 房地产企业所进行的纳税筹划进行详细 分析,纵向比较不同时期的税负变化情况,从纳税筹划方案设计、方案实施、风险 及控制全面诠释 B 房地产企业集团相关纳税筹划操作。最后,基于 B 房地产公司的 纳税筹划进行总体评价,为进一步的纳税筹划活动提出建议。 纳税筹划对于企业的长期发展具有重大的战略意义,有利于房地产企业实现价 值最大化目标。本文笔者结合税收工作,通过对 B 房地产企业的案例分析,提出税 务部门角度的建议与思考,一方面有利于相关企业对于新税收政策的解读与把握, 完善理论基础。另一方面为房地产企业纳税筹划尤其是增值税纳税筹划实践提供一 种新思路,从而进一步帮助房地产企业有效降低税税收成本。 关键词:"营改增";房地产开发企业;纳税筹划I ABSTRACT In 2012, Shanghai took the lead in implementing the pilot program of “BT changes to VAT”.On May 1, 2016, The pilot was fully implemented in China. The first tax declaration period was successfully opened the following month. As an economic indicator of China, the real estate industry has the most extensive impact.For the real estate industry, BT changes to VAT is conducive to the improvement and standardization of the entire real estate chain, which can be said to be a challenge, but also full of opportunities. From a long-term perspective, The real estate industry will usher in a high-quality stage of development, It is the high time that the real estate should change the ideas of development, To adapt to the major changes in the national tax policy, mining the development opportunities of the new era, pay attention to cultivate the correct tax awareness and establish a legitimate tax planning concept. The author chooses B real estate enterprises as the research object, Mainly using literature research method, case study, Combined Qualitative analysis method with quantitative analysis method,Firstly,With analysis of tax planning at home and abroad, as well as in the context of the BT changes to VAT policy of real estate enterprise tax environment analysis, including BT changes to VAT before and after the tax status of the main influence and influence factors followed by the introduction of case B real estate enterprises.Secondly, For B real estate enterprise tax planning for detailed analysis, longitudinal comparison of tax changes in different periods, from the tax planning scheme design risk and control comprehensive interpretation of B real estate enterprise group related tax planning operations.Thirdly,To give an overall evaluation based on B real estate company tax planning, as well as further suggestion on tax planning are given. Tax planning for the long-term development of enterprises has great strategic significance, is conducive to the real estate enterprises to achieve the goal of maximizing the value of the author combined with tax work, through the case analysis of b real estate enterprises, put forward the tax department point of view of suggestions and thinking, on the one hand, is conducive to the relevant enterprises for the interpretation and grasp of the new tax policy, improve the theoretical basis, on the other hand, for real estate enterprises tax planning, especially value-added tax planning practice to provide a new idea, so as to further help real estate enterprises effectively reduce the cost of tax. KEYWORDS: BT changes to VAT; The real estate industry; Tax planning1 目 录 第一章 绪论 ·········································································1 第一节 研究背景与研究意义 ........................................................................................1 一、研究背景.........................................................................................................1 二、研究意义.........................................................................................................2 第二节 国内外研究现状 ................................................................................................3 一、国外研究现状.................................................................................................3 二、国内研究现状.................................................................................................4 三、简要评述.........................................................................................................5 第三节 研究内容与方法 ................................................................................................6 一、研究内容.........................................................................................................6 二、研究方法.........................................................................................................6 三、主要框架.........................................................................................................7 第四节 本文的创新之处 ................................................................................................8 第二章 相关理论分析 ·····························································9 第一节 纳税筹划的理论基础 ........................................................................................9 一、税收价格理论.................................................................................................9 二、契约理论.......................................................................................................10 三、博弈论...........................................................................................................10 第二节 纳税筹划的特点 ..............................................................................................11 一、合法性...........................................................................................................11 二、前瞻性...........................................................................................................11 三、目的性...........................................................................................................11 四、风险性...........................................................................................................12 第三节 纳税筹划的主要方法 ......................................................................................12 一、纳税人身份的选择.......................................................................................12 二、财务结算方式的选择...................................................................................13 三、上下游供应商的选择...................................................................................142 四、增值税发票的管理....................................................................................... 14 第三章 B 房地产企业税收基本状况分析······································· 16 第一节 "营改增"背景下的房地产行业税负现状分析.......................................... 16 一、"营改增"前房地产行业的税负情况....................................................... 16 二、"营改增"后房地产行业的税负情况....................................................... 16 三、"营改增"背景下房地产行业的税负影响因素....................................... 18 第二节 B 房地产企业"营改增"前后税负分析....................................................... 20 一、B房地产企业简介....................................................................................... 20 二、"营改增"前的纳税情况........................................................................... 21 三、"营改增"后的纳税情况........................................................................... 22 四、"营改增"前后税负情况对比分析........................................................... 22 第三节 B 房地产企业纳税筹划存在的问题分析....................................................... 23 一、纳税筹划意识淡薄....................................................................................... 23 二、漠视涉税风险............................................................................................... 23 三、纳税筹划方案实施力度不够....................................................................... 24 四、缺乏专业的纳税筹划人员........................................................................... 24 第四章 B 房地产企业纳税筹划方案设计·····································26 第一节 B 房地产企业纳税筹划方案设计框架........................................................... 26 一、B 房地产企业纳税筹划理念....................................................................... 26 二、B 房地产企业纳税筹划目标....................................................................... 26 三、B 房地产企业纳税筹划主要思路............................................................... 27 第二节 B 房地产企业纳税筹划方案设计内容........................................................... 27 一、增值税纳税筹划方案设计........................................................................... 27 二、所得税纳税筹划方案设计........................................................................... 30 三、其他税种纳税筹划方案设计....................................................................... 32 第三节 B 房地产企业方案实施风险与保障措施....................................................... 34 一、纳税筹划方案主要涉税风险....................................................................... 34 二、相关保障措施............................................................................................... 35 第五章 结论及展望 ·······························································373 第一节 研究结论与研究不足 ......................................................................................37 一、研究结论.......................................................................................................37 二、研究不足.......................................................................................................37 第二节 研究展望 ..........................................................................................................38 一、研究启示.......................................................................................................38 二、相关建议.......................................................................................................38