房地产企业作为国民经济的重要支柱产业，其税收成本是企业经营成本的重 要支出。从我国房地产业税收发展历史来看，该行业税收体系复杂，税种繁多， 一定程度上给企业的自身发展带来沉重的负担。2016 年 5 月 1 日起实施的“营 改增”税收政策是一项重大的税收改革，该政策的落实使企业的税收征收方式和 纳税环节发生了重要变化，从价内税到价外税的根本性改变给企业的税收筹划留 下了一定的空间。房地产行业作为“营改增”试点行业之一，面对“营改增”这 一税制改革的重大机遇，如何及时对政策进行研究，依据企业自身特点制定切实 可行的税收筹划方案，减轻企业负担，是房地产企业未来发展的重要使命。 本文以“营改增”为视角，采用文献法、调查与分析法以及案例分析法相 结合的方法，从税收筹划的研究背景和研究意义出发，认真总结梳理了国内外文 献研究结果，构建了房地产企业税收筹划理论框架，包括税收筹划的概念、税收 税筹划的原则和税收筹划理论依据。其次通过分析“营改增”政策前房地产业税 收筹划存在的问题及内外部环境，阐述了房地产企业主要税种的税收筹划思路。 最后选取新世纪房地产公司海棠花园项目案例，从增值税和土地增值税两大税种 入手，详细分析了“营改增”之后，该项目如何通过纳税人身份选择、供应商选 择、合理利用税率差及税收优惠政策等手段进行税收筹划。通过对比筹划前后的 结果，可以得出“营改增”之后房地产企业可以从税基因素入手，围绕主要税种 进行税收筹划，以降低企业负担。 本文在理论研究的基础上也十分注重与实践的结合，笔者根据在税务部门 的实际工作经验，通过对近来年房地产企业税收状况的研究，得出房地产企业税 收筹划的具体思路，并用实际案例进行验证，希望对其他房地产企业税收筹划提 供合理的参考和借鉴。 关键词， 税收筹划；“营改增”政策；房地产企业I ABSTRACT As an important pillar industry of national economy, the tax cost of Real estate enterprises is an important part in enterprise management cost spending. In light of the history of development of real estate tax in our country, the industry has a complex tax system, which is composed of various categories of taxes, bringing heavy burden to the enterprise's own development to a certain extent. The policy, which is called replacing business tax with VAT and which is fully implemented on May 1st, 2016, is a major tax reform. The implementation of the policy brings important changes to the way of tax collection and tax payment, and the fundamental change from internal tax to external tax has left some space for the tax planning of enterprises. As one of the pilot industry, when facing the great opportunities of tax reform, it is an important mission for the future development of real estate enterprises to thoroughly research the policy in time and to develop a suitable tax planning for enterprise development according to the possible situation, aiming to reduce the corporate tax burden. In this paper, based on the policy called replacing business tax with VAT, using the methods of literature, investigation and analysis and the method of case analysis method, starting from the research background and research significance of tax planning. By reading and sorting the research conclusions of domestic and foreign literature, the construction elements of the theoretical framework of tax planning are analyzed, including the relevant concepts, principles and theoretical basis of tax planning. Secondly, through the analysis of the problems and internal and external environment in the tax planning of the real estate industry before the policy of replacing the business tax with a value-added tax, this paper expounds the tax planning ideas of the main taxes of real estate enterprises. Finally, it takes the project named haitang garden of new century real estate Company as an example. Starting from the two major taxes of value-added tax and land value tax, the author analyzed in detail how to conduct tax planning through the methods of taxpayer identity selection, supplier selection, reasonable utilization of tax difference and preferential tax policies after replacing the business tax with VAT. By comparing the results before and after the planning, it can be concluded that after the replacing the business tax with a value-added tax, the real estate enterprises can start from the tax base factors and conduct tax planning around the main taxes to reduce the burden on theII enterprises. In this paper, on the basis of theoretical research, we also quite pay attention to the combination with practice. Based on the practical experience of the tax authorities, through the study of the real estate enterprise tax situation in recent years, the specific way of thinking of the real estate enterprise tax planning is found, and it is tested through the actual case, hoping to provide reasonable reference for other real estate enterprise tax planning. Key words: tax planning replacing business tax with VAT policy real estate enterprise1 目录 第一章 绪论...................................................................................................................................1 第一节 研究背景和意义.......................................................................................................1 一、研究背景...................................................................................................................1 二、研究意义...................................................................................................................2 第二节 国内外研究现状.......................................................................................................2 一、国外研究现状...........................................................................................................2 二、国内研究现状...........................................................................................................4 三、国内外研究现状综述...............................................................................................6 第三节 研究的内容和方法...................................................................................................6 一、研究的内容...............................................................................................................6 二、研究方法...................................................................................................................7 第四节 创新点与不足...........................................................................................................7 第二章 税收筹划相关理论介绍.....................................................................................................8 第一节 税收筹划的基本概念...............................................................................................8 第二节 税收筹划的基本原则...............................................................................................9 一、 合法性原则.............................................................................................................9 二、前瞻性原则...............................................................................................................9 三、全局性原则...............................................................................................................9 四、长期性原则...............................................................................................................9 第三节 税收筹划的理论基础...............................................................................................10 一、宏观经济视角下的税收筹划理论.........................................................................10 二、微观视角下的税收筹划理论.................................................................................11 第三章 房地产行业涉税现状和税收筹划现状分析.................................................................13 第一节 房地产行业涉税情况和税负...................................................................................13 一、房地产企业税收结构.............................................................................................13 二、“营改增”前我国房地产业涉税现状.................................................................16 第二节 房地产企业税收筹划现状.......................................................................................19 一、 房地产企业税收筹划现状...................................................................................19 二、房地产企业税收筹划存在的问题.........................................................................20 第三节 房地产企业税收筹划的必要性...............................................................................21 一、外部因素.................................................................................................................21 二、内部因素.................................................................................................................21 第四节 房地产企业税收筹划的可行性.............................................................................22 一、“营改增”为税收筹划提供了政策依据.............................................................22 二、专业服务机构为税收筹划提供了技术支持.........................................................23 三、筹划意识增强为税收筹划提供了可行性.............................................................23 第四章 “营改增”政策下房地产企业主要税种筹划...............................................................25 第一节 “营改增”后房地产企业增值税的筹划...............................................................25 一、合理选择纳税人身份.............................................................................................25 二、选择不同的供应商.................................................................................................262 三、合理利用税率差异.................................................................................................26 四、充分利用税收优惠政策.........................................................................................27 五、增加精装修住房比例.............................................................................................28 六、转变销售方式.........................................................................................................28 七、合理延迟纳税义务发生时间.................................................................................28 八、加强与税务机关沟通，确保税收筹划合规合法.................................................28 第二节 “营改增”后房地产企业土地增值税的筹划.......................................................29 一、普通住宅独立核算.................................................................................................29 二、适当降低销售收入或扩大可抵扣项目.................................................................29 三、合理开发代建房业务.............................................................................................29 第三节 “营改增”后房地产企业所得税筹划.................................................................30 一、充分利用不征税收入项目和免税项目.................................................................30 二、充分利用税收调整项目.........................................................................................30 第四节 其他税种的筹划.......................................................................................................31 一、城镇土地使用税筹划.............................................................................................31 二、契税筹划.................................................................................................................31 三、印花税和房产税筹划.............................................................................................32 第五章 房地产企业税收筹划案例.............................................................................................33 第一节 案例背景...................................................................................................................33 一、公司简介.................................................................................................................33 二、案例材料.................................................................................................................33 三、存在的涉税问题.....................................................................................................34 四、企业税收筹划现状.................................................................................................34 第二节 海棠花园项目税收筹划建议.................................................................................34 一、 增值税的筹划.......................................................................................................35 二、土地增值税的筹划.................................................................................................37 第三节 案例启示...................................................................................................................38 一、判断纳税人身份，确定筹划前提.........................................................................38 二、税收筹划的切入点在于税基.................................................................................39 三、税收筹划必须加强发票管理.................................................................................39 四、税收筹划方案具有一定独特性.............................................................................39 第四节 “营改增”政策下房地产企业税收筹划建议.......................................................40 一、坚持全局观念，进行系统性筹划.........................................................................40 二、加强税收筹划风险防范.........................................................................................40 三、加大对税收筹划的投入.........................................................................................40 第六章 结论...................................................................................................................................41