房地产业是第三产业的重要组成部分，是国民经济的基础性和支柱型产业， 在国民经济格局中占有重要地位。房地产业对于地方经济发展的带动作用尤其是 欠发达地区的带动作用十分明显，房地产业贡献的税收接近第二产业总和，对地 方税收收入的贡献很大，许多发展中地区对房地产业发展的依赖逐渐增强。 在经历了暴利发展的时期后房地产业利润增长趋于稳定。这与房地产业经营 环境息息相关。一方面，国家为了避免房地产泡沫风险，不断加强产业调控，遏 制房价过快上涨，房地产业没有特殊的行业优惠政策；另一方面，地方经济发展 又离不开房地产业的繁荣，仍然是地方政府招商引资的重点税源企业。二孩政策 放开进一步刺激房地产市场需求不减，避免房地产业萎缩。未来很长一段时间内， 房地产业的基础性、支柱性地位仍然不可动摇。 随着房地产业调控政策不断加强，“房住不炒”理念的牢固树立，高房价得 到有效遏制。房地产业材料采购成本、管理费用不断攀升，成本利润率不断下降， 打击了企业开展经营活动的积极性，企业纳税遵从度、纳税满意度双低，企业财 税业务不规范成为困扰税务部门的难题，许多企业寻求通过纳税筹划降低税负。 同时市场竞争愈演愈烈，目前我国房地产业会计管理水平普遍不高，很多房地产 企业没有正确的税收筹划的意识，许多财务人员没有明确的税收知识和技能。房 地产公司大多数是一般纳税人，在经济下行期进行纳税筹划十分必要。纳税筹划 能够增强企业的依法纳税意识，减轻税务负担，是企业加强财务管理，规范财务 工作的重要内容，有助于实现企业利润最大化，增强企业自身的竞争力。 本文在前人研究的基础上，梳理纳税筹划理论、原则和方法，了解一般的理 论、原则和方法，对于房地产业主要税种、行业总体情况，也结合中国税务年鉴 数据进行了认真的分析。通过研究行业平均水平便于企业掌握自身的行业地位， 在市场中的位置，对于企业制定规划具有一定的参照价值。本文建构于战略管理 税收筹划理论，重点研究如何以纳税筹划为切入点降低企业管理运营成本费用， 从战略管理视角对房地产行业进行纳税筹划分析，以具有代表性的 H 企业为例， 研究企业如何通过税收筹划来大幅度地减轻税负，提高财务管理水平，从组织设 计、机制建设和能力提升等几个纬度构建纳税筹划的高效机制，提出有实际价值 的建议。 关键词：纳税筹划；税负；房地产公司I ABSTRACT The real estate industry is an important part of the tertiary industry, a basic and pillar industry of the national economy, and occupies an important position in the pattern of the national economy. The real estate industry plays an obvious role in promoting the development of local economy, especially in less developed areas. The real estate industry even contributes more tax revenue than the sum of the secondary industry and contributes a lot to the local tax revenue. Many developing regions gradually rely on the development of real estate industry. After experiencing a period of excessive profits, the real estate industry now tends to be stable. This is closely related to the real estate business environment. On the one hand, in order to avoid the risk of real estate bubble, the government constantly strengthens industrial regulation to curb the rapid rise of housing prices, and the real estate industry has no special preferential policies. On the other hand, the development of local economy is inseparable from the prosperity of real estate industry, which is still the key tax source enterprises for local governments to attract investment. The two-child policy will further stimulate the demand of the real estate market and prevent the real estate industry from shrinking. For a long time to come, the fundamental and pillar position of the real estate industry will remain unshakable. With the continuous strengthening of real estate regulatory policies, the concept of housing not speculation firmly established, high housing prices have been effectively contained. The real estate industry's material purchase cost and administrative expense keep rising, and the cost profit rate keeps declining, which has hit the enthusiasm of enterprises to carry out business activities. The enterprise's tax compliance degree and tax satisfaction are both low, and the enterprise's financial and tax business is not standardized has become a problem that troubles the tax department. Many enterprises seek to reduce the tax burden through tax planning. At the same time, the market competition is becoming increasingly fierce. At present, the level of accounting management in China's real estate industry is generally not high, many real estate enterprises do not have the correct awareness of tax planning, and many financial personnel do not have clear tax knowledge and skills. Most of the real estate companies are general taxpayers, in the economic period for tax planning is very necessary. Tax planning can enhance the enterprise's awareness of paying tax in accordance with the law, reduce the tax burden, is an important part of the enterpriseII to strengthen financial management, standardize financial work, help to achieve the maximization of enterprise profits, enhance the competitiveness of enterprises. On the basis of previous studies, this paper sorts out the theories, principles and methods of tax planning, and understands the general theories, principles and methods. Besides, it also makes a careful analysis of the general situation of tax categories and industries required by real estate owners and the data of China tax yearbook. By studying the average level of the industry, enterprises can grasp their own position in the industry and the market, which has certain reference value for enterprises to make plans. In tax planning strategic management theory, this paper focuses on how to use tax planning as the breakthrough point reduce operating costs, enterprise management from the perspective of strategic management analysis of tax planning of real estate industry, the necessity and the feasibility study, improve the level of financial management, from the construction organization design, mechanism and ability to improve a few latitude such as constructing efficient mechanism of tax planning, put forward Suggestions of practical value. KEYWORDS: tax planning Tax burden Real estate enterprise1 目 录 第一章 绪论.............................................................................................1 第一节 选题背景及研究意义.................................................................................1 一、选题背景.........................................................................................................1 二、研究意义.........................................................................................................1 第二节 文献综述.....................................................................................................2 一、国外文献综述.................................................................................................2 二、国内文献综述.................................................................................................3 三、文献述评.........................................................................................................5 第三节 研究思路和方法.........................................................................................6 一、研究思路.........................................................................................................6 二、研究方法.........................................................................................................6 第四节 本文创新点.................................................................................................7 第二章 纳税筹划相关理论 ......................................................................8 第一节 纳税筹划基本理论.....................................................................................8 一、纳税筹划概念.................................................................................................8 二、纳税筹划原则.................................................................................................8 三、纳税筹划基本方法.........................................................................................9 第二节 纳税筹划理论基础 ....................................................................................11 一、博弈视角的筹划理论...................................................................................11 二、有效税收筹划理论.......................................................................................11 三、法治视角的筹划筹划理论...........................................................................12 四、企业战略管理视角的纳税筹划理念...........................................................12 第三章 房地产行业纳税筹划分析 ........................................................13 第一节 房地产行业经营概况...............................................................................13 一、房地产企业发展情况...................................................................................13 二、房地产行业税负分析...................................................................................14 第二节 纳税筹划必要性与可行性分析...............................................................182 一、房地产企业纳税筹划必要性分析...............................................................18 二、房地产行业纳税筹划可行性分析...............................................................19 第三节 主要税种的筹划方法 ................................................................................20 一、增值税的筹划...............................................................................................20 二、企业所得税的筹划.......................................................................................21 三、土地增值税的筹划.......................................................................................22 第四章 H 公司税收筹划分析...............................................................23 第一节 H 公司简介...............................................................................................23 一、H 公司基本情况...........................................................................................23 二、H 公司特点...................................................................................................23 三、H 公司财务状况分析...................................................................................24 第二节 H 公司纳税筹划概况...............................................................................25 一、H 公司纳税筹划现状...................................................................................25 二、基于战略管理视角的税收筹划分析...........................................................25 三、H 公司纳税筹划存在的问题.......................................................................25 第三节 H 公司各经营阶段纳税筹划方案设计.....................................................27 一、筹备阶段纳税筹划.......................................................................................27 二、建设开发阶段的纳税筹划...........................................................................32 三、销售阶段的纳税筹划...................................................................................35 四、房屋保有阶段的筹划...................................................................................36 第四节 H 公司的纳税筹划保障措施.....................................................................38 一、从战略高度做好税务筹划设计...................................................................38 二、提高纳税筹划能力.......................................................................................38 三、健全纳税筹划机制.......................................................................................39 第五章 结论与启示 ..............................................................................40 第一节 研究结论...................................................................................................40 第二节 研究启示...................................................................................................40