I 摘要 随着“营改增”政策、国地税机构合并、深化增值税改革等一系列措施的全 面推行，税制结构得到了优化，也在不断推进税收征管体系的完善进程。营改增 将各流转环节的营业税改为可以抵扣的增值税，消除重复征税，通过增值税专用 发票将企业的相关费用支出列入进项税抵扣链条中，降低征税率，从而影响纳税 成本。房地产业由于是我国各个地区政府部门的税收支柱行业，因此在我国国标 行业里面属于重点税源产业，起着举足轻重的作用。房地产涉及领域广，上下游 供应链较多，属于多元化业务，因此税收种类多，导致成本比重也较大。而房地 产业的项目开发周期比较长，产品占有资金量大，资金回笼慢，企业的现金流受 到限制，经营风险也相对其他行业增加。面对日益激烈的市场竞争，开展科学有 效的税收筹划，降低纳税成本，最大限度地提高经济效益，对于房地产开发企业 实现长期发展意义重大。 本文正是在上述背景下，依托纳税筹划的基本原理和相关理论，充分运用相 关理论知识对 R 房地产公司经营过程中的筹备、开发、销售、持有和清算等五 个环节进行了全面的税收筹划研究。本文将文献综述法、案例分析法、定性和定 量分析法等几种方法相结合，分析项目涉税事项处理现状，研究筹划要点和方案， 提出了 R 房地产开发公司纳税筹划工作中的问题并制定出相应的对策。通过对 R 房地产公司纳税筹划的研究，提高税收筹划的质量和可行性，并且完善税收风 险管理机制，降低企业的税负，以期实现企业利润最大化的目标。 关键词：纳税筹划；土地增值税；风险管理；成本管理Abstract II Abstract With the full implementation of a series of measures such as the "VAT reform" policy, the merger of national and local tax institutions, and deepening the reform of value-added tax, the tax structure has been optimized, and the tax collection and management system has also been continuously improved. The VAT reform changed the business tax of each circulation link to a deductible value-added tax, eliminated double taxation, and included the relevant expenses of the enterprise in the input tax deduction chain through the special VAT invoice, reducing the tax rate, thus affecting Tax costs. Since the real estate industry is a pillar industry of taxation in various regions of China, it is a key tax source industry in China's national standard industry and plays a pivotal role. Real estate involves a wide range of fields, with more upstream and downstream supply chains, and is a diversified business. Therefore, there are many types of taxation, resulting in a large proportion of costs. The project development cycle of the real estate industry is relatively long, the product occupies a large amount of funds, the return of funds is slow, the cash flow of the company is restricted, and the operating risk is also increased relative to other industries. Facing the increasingly fierce market competition, carrying out scientific and effective tax planning, reducing tax payment costs, and maximizing economic benefits are of great significance for real estate development companies to achieve long-term development. Under this background, relying on the basic principles and related theories of tax planning, this article makes full use of relevant theoretical knowledge to conduct comprehensive taxation on the five links of preparation, development, sales, holding and liquidation of the R real estate company's business process Planning research. This article combines the literature review method, case analysis method, qualitative and quantitative analysis methods, analyzes the current status of project tax-related matters, studies the planning points and plans, and proposes and formulates problems in the tax planning work of R real estate development companies Corresponding countermeasures. Through the research on tax planning of R real estate companies, improve the quality and feasibility of tax planning, and improve the tax risk management mechanism to reduce the tax burden of enterprises in order to achieveAbstract III the goal of maximizing corporate profits. Keywords: Tax planning; land value-added tax; risk management; cost management目 录 IV 目 录 摘要.............................................................................................................................I Abstract..........................................................................................................................II 第 1 章 绪论..................................................................................................................1 1.1 研究背景..........................................................................................................1 1.2 研究意义..........................................................................................................1 1.2.1 理论意义................................................................................................1 1.2.2 现实意义................................................................................................2 1.3 国内外研究综述..............................................................................................2 1.3.1 国外研究概况........................................................................................2 1.3.2 国内研究概况........................................................................................5 1.3.3 国内外文献评述....................................................................................8 1.4 研究内容与方法..............................................................................................8 1.4.1 研究方法................................................................................................8 1.4.2 研究内容................................................................................................9 1.5 创新点..............................................................................................................9 第 2 章 理论基础........................................................................................................10 2.1 税收筹划的基本理论....................................................................................10 2.1.1 税收筹划的概念..................................................................................10 2.1.2 纳税筹划的基本原则..........................................................................10 2.1.3 税收筹划的方法..................................................................................11 2.2 税收筹划的风险............................................................................................11 2.3 本章小结........................................................................................................12 第 3 章 房地产企业税收筹划的综合分析................................................................13 3.1 房地产企业经营特点....................................................................................13 3.1.1 行业特点..............................................................................................13 3.1.2 房地产企业财税特点..........................................................................14 3.2 房地产公司涉税分析....................................................................................14 3.3 “营改增”对房地产业的影响....................................................................16 3.4 本章小结........................................................................................................17 第 4 章 R 房地产公司纳税现状及存在问题分析.................................................... 18目 录 V 4.1 R 房地产公司经营现状................................................................................. 18 4.1.1 公司经营概况......................................................................................18 4.1.2 机构设置..............................................................................................18 4.2 R 房地产公司涉税分析................................................................................. 19 4.3 R 房地产公司税收筹划存在问题分析......................................................... 22 4.3.1 R 房地产公司税收筹划开展情况....................................................... 22 4.3.2 R 房地产公司税收筹划能力分析....................................................... 22 4.4 本章小结........................................................................................................23 第 5 章 R 房地产公司税收筹划方案设计与应用.................................................... 25 5.1 项目介绍........................................................................................................25 5.2 立项筹备环节的筹划设计与应用................................................................26 5.2.1 取地环节的筹划..................................................................................26 5.2.2 筹资环节的筹划..................................................................................27 5.2.3 项目规划的筹划..................................................................................28 5.2.4 开发模式的筹划..................................................................................29 5.3 R 房地产公司开发建设环节的筹划............................................................. 29 5.3.1 建材供应方式筹划..............................................................................30 5.3.2 选择施工企业的筹划..........................................................................30 5.4 R 房地产公司销售交易环节税收筹划......................................................... 31 5.4.1 定价策略的税收筹划..........................................................................31 5.4.2 售价分解的税收筹划..........................................................................31 5.4.3 促销方式的筹划..................................................................................32 5.5 R 房地产公司清算环节筹划......................................................................... 34 5.5.1 对清算时间的筹划..............................................................................34 5.5.2 对清算单位的筹划..............................................................................34 5.6 R 房地产公司持续持有环节税收筹划......................................................... 36 5.7 纳税筹划应用效果评价................................................................................36 5.8 本章小结........................................................................................................37 第 6 章 R 房地产公司纳税筹划的保障措施分析................................................... 38 6.1 加强税收法规学习，深化对税收政策的认识理解....................................38 6.2 健全发票管理制度........................................................................................38 6.3 提升房地产财务人员的综合素质................................................................39 6.4 加强房地产企业内外部沟通交流................................................................39 6.5 本章小结........................................................................................................40目 录 VI 结论..............................................................................................................................41