I 摘要 近年我国房地产业进入快速发展阶段，成为国民经济的重要推动产业，同时 深刻影响着人民的生活水平。随着我国税收制度进一步深化改革：2016年的全 面“营改增”、2018年的增值税税率下调、2019年的“减税降费”，我国房地 产行业的发展在税收层面受到较大影响。税收成本作为房地产企业经营成本的重 要组成部分，合理的税收筹划可以有效降低企业经营成本，进而提高企业利润， 增强企业的竞争力。因此，对研究房地产企业的税收筹划问题十分必要。 本文首先梳理了“营改增”后房地产税收筹划相关理论，对“营改增”后， 房地产企业税收筹划的实施进行了可行性分析，进而阐述了C房地产公司税收 筹划的主要策略和具体方法。全文共六章，首先通过详细解读“营改增”政策， 简述税收筹划的相关概念及理论；建立我国房地产行业发展现状及税负情况分析 的理论基础；接下来，通过文献收集、调查访问、数据分析等方法对房地产行业 税收筹划现状展开简述，提出现阶段面临的问题，主要有企业普遍缺乏税收筹划 意识，缺乏相关专业人才，筹划的涉税风险偏高等；然后，在了解C房地公司 基本情况和税负情况基础上涉及针对具体项目情况设计税收筹划方案，从前期准 备、建设开发、销售及保有阶段四个阶段来设计具体的筹划方案，并展示筹划方 案的预期效果；最后，提出筹划过程中应加强涉税风险的防范，通过加强专业知 识培训、深入与税务机关的沟通等一系列措施，保障C房地产公司税收筹划工 作的顺利进行。文章致力于通过对税收筹划的研究，帮助C房地产公司实施税 收筹划，降低公司税负，取得节税后利润，促进企业发展。 关键词：房地产；“营改增”；税收筹划 论文类型：应用研究 西南科技大学硕士学位论文 II ABSTRACT Inrecentyears,China'srealestateindustryhasenteredastageofrapid development,becominganimportantdrivingindustryforthenationaleconomy,and atthesametimeprofoundlyaffectingthelivingstandardsofourpeople.Withthe furtherdeepeningofthereformofChina'staxationsystem:thecomprehensive “businessreform”in2016,theVATratereductionin2018,andthe“taxreductionand feereduction”in2019,thedevelopmentofChina'srealestateindustryhasbeen greatlyaffectedatthetaxationlevel.Taxationcostisanimportantpartofthe operatingcostofrealestateenterprises.Reasonabletaxplanningcaneffectively reducetheoperatingcostsofenterprises,therebyimprovingcorporateprofitsand enhancingthecompetitivenessofenterprises.Therefore,itisnecessarytostudythe taxplanningofrealestateenterprises. Thispaperfirstcombstherelevanttheoriesofrealestatetaxplanningafter "campreformincrease",analyzesthefeasibilityoftheimplementationofrealestate enterprisetaxplanningafter"campreformincrease",andthenexpoundsthemain strategiesandconcretemethodsofCrealestatecompanytaxplanning.Thefulltext consistsofsixchapters,firstofall,throughthedetailedinterpretationofthe"camp reformandincrease"policy,brieflydescribestherelatedconceptsandtheoriesoftax planning;establishesthetheoreticalbasisofthedevelopmentoftherealestate industryandtheanalysisofthetaxburden;then,throughliteraturecollection, investigationandinterview,dataanalysisandothermethodstobrieflydescribethe currentsituationoftaxplanningintherealestateindustry,putforwardtheproblems facedatthepresentstage,mainlyenterprisesThereisagenerallackofawarenessof taxplanning,lackofrelevantprofessionals,andthehighriskoftaxrelatedplanning. Then,onthebasisofunderstandingthebasicsituationandtaxburdenofCpremises company,itinvolvesdesigningtaxplanningschemeaccordingtothespecificproject situation,designingthespecificplanningschemefromthefourstagesofpreliminary preparation,constructionanddevelopment,salesandretention,andshowingthe expectedeffectoftheplanningplan.Finally,itisputforwardthatthepreventionof tax-relatedrisksshouldbestrengthenedintheprocessofplanning,andaseriesof measures,suchasstrengtheningthetrainingofprofessionalknowledgeandin-depth communicationwithtaxauthorities,shouldbetakentoensurethesmoothprogressof taxplanningofCrealestatecompany.Thearticleiscommittedtotheadoptionoftax planningTohelpCrealestatecompanyimplementtaxplanning,reducecorporatetax burden,obtainprofitaftertaxsaving,andpromoteenterprisedevelopment. KEYWORDS:Therealestateindustry;“BusinessTaxReplacedwithVAT”;Thetaxplanning Research：ApplicationResearch 西南科技大学硕士学位论文 IV 目录 摘要............................................................................................................................I 目录.........................................................................................................................IV 第一章绪论..................................................................................................................1 1.1选题背景与研究意义..........................................................................................................1 1.1.1选题背景...................................................................................................................1 1.1.2研究意义...................................................................................................................1 1.2国内外研究现状..................................................................................................................2 1.2.1国外研究现状...........................................................................................................2 1.2.2国内研究现状...........................................................................................................3 1.3研究思路与研究方法..........................................................................................................5 1.4研究内容..............................................................................................................................6 第二章相关概念与理论..............................................................................................8 2.1“营改增”相关概念与理论..............................................................................................8 2.1.1营业税与增值税的概念..........................................................................................8 2.1.2“营改增”及其必要性..........................................................................................8 2.1.3“营改增”对房地产企业的影响..........................................................................9 2.2税收筹划相关概念与理论..................................................................................................9 2.2.1税收筹划及与之相关概念......................................................................................9 2.2.2税收筹划的发展....................................................................................................10 2.2.3税收筹划的特点....................................................................................................10 2.2.4税收筹划的目标....................................................................................................11 2.2.5税收筹划的方法....................................................................................................12 第三章我国房地产业的税收现状............................................................................13 3.1我国房地产业的发展........................................................................................................13 3.1.1房地产行业展情况.................................................................................................13 3.1.2房地产企业税收情况.............................................................................................14 3.2我国房地产业的税收特征...............................................................................................15 3.2.1涉及税种多..............................................................................................................15 3.2.2缴纳税额大..............................................................................................................17 3.2.3核算方式复杂..........................................................................................................17 3.3“营改增”前后房地产业税负对比.................................................................................17 第四章C房地产公司税负及税收筹划现状............................................................19 4.1C房地产公司税负情况................................................