摘要
营改増政策对C房地产公司
税务管理的影响及对策研究
摘要
营改增政策对房地产企业影响重大,企业能否享受到政策红利,企业
如何才能在国家税制不断完善的外部环境下控制税务风险,是全面营改增
后房地产企业面临的现实问题。本文从微观企业角度研究营改增政策对房
地产企业的影响及企业的应对之道。在理论分析营改增政策对房地产企业
税负和财务绩效影响的基础上,通过对c房地产公司的税务管理现状实地
调研,采用案例分析法及对比分析法,考察营改增政策对企业的影响,并
‘
就完善c房地产公司税务管理体系以及提升财务绩效进行了对策研宄。
本文研究发现:(1)房地产企业营改增后税负的变化取决于项目外
购商品和服务价格占收入比例,及进项税的可抵扣率,该比例高于49.5%
的房地产项目在进项税可完全抵扣的情况下企业税负是下降的,因此在营
改增的政策背景下,企业税务管理质量尤为重要;(2)本文为C房地产
公司完善了税务管理机制,针对其碎片化、不系统的税务管理现状,提出
解决对策,通过对组织架构、制度建设、流程设计、配套考核、纳税筹划
等各方面配套机制设计,有助于控制企业税务风险,减低企业税负;(3)
本文通过流程标准系统建设,实现了将企业税务管理融于生产经营过程,
从而使企业税务管理做到事前、事中、事后的全过程管理,达成规避税务
风险的目标。
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北京化工大学硕士学位论文
关键词:营改增,房地产企业,企业税负,企业税务管理
II 摘要
RESEARCH ON THE IMPACT OF VAT AND COPING STRATGY OF
REAL ESTATE COMPANY C
Abstract
The VAT reform has a great influence on the real estate firms. Will the
firms enjoy the bonus of the policy, How the firms mange the tax risk
under a continuous improvement circumstance of the state&39;s tax system, Is
a comprehensive operation of real estate enterprises to face after the full
operation of VAT. In this article, from the micro perspective of firms, the
author analyzed the impact of VAT on the real estate firms and their coping
strategy. First, the author used the theory to analyze how VAT affecting the
real estate firms&39; tax burden and their financial performance. Secondly , by
the method of case study and contrast analysis , to examine the impact of the
policy increase on the business. And to improve the C real estate company
tax management system and enhance the financial performance of the
countermeasures. This study has a reference to the tax management of real
estate enterprises.
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北京化丁人学硕丨.?学位论文
Findings in this paper, First, the change of the tax burden of real estate
firms depends on the VAT rate and the input tax rate of the related projects.
For firms carrying out projects whose VAT rates are lower than 49.5% and
input taxes can be totally claimed, the tax burden would decline. So under
the VAT policy, the quality of tax management quality is especially important
to the firms. Second , the author built a tax management mechanism for C
Company. By giving advice of adjustment mechanism on the organizational
structure, system construction, process design, form a complete set of
assessment, tax planning and so on various aspects, the firm tax
management was integrated into the every link of management. Hope to
help enterprises to reduce the tax burden, improve the level of tax
administration tax risk control and financial performance. Third, This paper
through the process of standard system construction, to achieve the
enterprise tax management into the production and operation process, so
that the enterprise tax management to do before, during and after the whole
process of management, to achieve the goal of avoiding tax risk.
KEY WORDS: convert BT to VAT, real estate firms, the firm’s tax burden,
tax management
IV
目录
目录
第一章雜
1
1.1研究背景、目的和意义
1
1-1.1研宄背景1
1.1.2研宄目的1
1.1.3研究意义2
1.2研宄内容、研宄方法与技术路线
2
1.2.1研究内容2
1.2.2研究方法3
1.2.3技术路线3
1.3本文的创新点
4
第二章相关的基础理论
6
2.1营改增相关基础理论
6
2.1.1房地产企业营业税税务管理特点
6
2.1.2房地产企业增值税税务管理特点
7
2.2国内外相关研究述评
8
2.2.1国外增值税研究的状况
8
2.2.2国内营改增研究状况
10
2.2.3企业税务管理研宄状况
11
2.2.4国内外相关文献评述
14
2.3本章小结14
第三章G房地产公司受营改塌政策的影响分析
16
3.1 C房地产公司营改增后税务管理现状和风险原因分析
16
3.1.1 C房地产公司在营改增政策后税务管理工作现状
16
3.1.2 C房地产公司营改增政策后税务风险原因分析
18
3.2 C房地产公司税负受营改增政策的影响分析
20
3.2.1营改增政策后C房地产公司流转税税负的变化
22
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北京化工大学硕士学位论文
3.2.2营改增政策后C房地产公司综合税负的变化
24
3.3营改增政策后C房地产公司财务绩效的变化
28
3.4本章小结29
第四章加强税务管理提升财务绩效的对策
31
4.1对策研究思路
31
4.2税务管理体系的完善
31
4.2.1组织职能系统
32
4.2.2制度建设系统
34
4.2.3管理信息系统
35
4.2.4流程标准系统
36
4.2_5绩效考评系统
43
4.3纳税筹划方案
45
4.3.1房地产项目准备环节的纳税筹划
46
4.3.2房地产项目开发环节的纳税筹划
48
4.3.3房地产项目销售环节的纳税筹划
50
4.3.4房地产项目租赁环节的纳税筹划
51
4.4本章小结52
M五章结论
53
5.1研宄结论53
5.2本文研究的局限性及进一步研究方向
53
文献54
57
作者和导师简介
58
II 目录
Contents
Chapter 1 Introduction
1
1.1 The research background, purpose and meaning
1
1.1.1 The research background
1
1.1.2 Research purpose
1
1.1.3 Research significance
2
1.2 The research contents, research methods and technical route
2
1.2.1 The research content
2
1.2.2 The research methods
3
1.2.3The technical route
3
1.3 The innovation points
4
Chapter 2 The basis of relevant theories
6
2.1 VAT reform related theory
6
2.1.1 The characteristics of tax management of BT in real estate enterprises
6
2.1.2 The characteristics of tax management of VAT in real estate enterprises
7
2.2 The related research both at home and abroad
8
2.2.1 Abroad study of VAT status
8
2.2.2 DomesticVAT research status
9
2.2.3 Research on enterprise tax management
11
2.2.4 Review of related documents at home and abroad
13
2.3 Chapter summary
14
Chapter3VAT policy impact analysis of real estate company
C 16
3.1 Analysis oncompany Cs tax change management and risk
16
3.1.1 Tax administration change under the VAT
16
3.1.2 Analysis of Company C ontax risk under VAT
18
3.2 VAT&39;s impact on Company Cs tax burdern
20
3.2.1 VAT&39;s impact on Company C&39;s turnover tax burden
22
3.2.2 VAT&39;s impact on Company Cs comprehensive tax burden
24
3.3 VAT&39;s impact on Company Cs financial performance
28
3.4 Chapter summary
29
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北京化工大学硕士学位论文
Chapter4 Countermeasure of the tax management and financial
performance improvement
31
4.1 Countermeasures research ideas
31
4.2 The construction of taxation management system
31
4.2.1 The organization system
32
4.2.2 The insitutional construction system
34
4.2.3 The information management system
35
4.2.4 The process standard system
36
4.2.5 Performance evaluation system
43
4.3 Tax planning scheme
45
4.3.1 Tax planning of real estate projects&39; preparation link
46
4.3.2 Tax planning of real estate projects7 development link
48
4.3.3 Tax planningof real estate projects&39; sales link
50
4.3.4 Tax plannin

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