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MBA毕业论文_H房地产开发公司土地增值税税收筹划研究PDF

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自房地产行业市场化以来,其在我国经济发展进程中的影响力日趋增加,也渐渐发 展成国民经济的主要组成部分。为了更好的对房地产业进行宏观调控,国家出台了土地 增值税。自土地增值税开征以来,其成为了房地产企业税收的重要组成部分,在其成本 中占据了相当大的比例,因此,对于一家房地产公司来说,若能在合乎法律和政策规定 的前提下,充分的进行税务筹划,降低税务缴纳数额,可以大幅度减轻企业运营的经济 压力,从而改善公司经济状况,实现其经营目标。 本文以LH房地产公司作为研究的对象,综合采用文献研究法、对比分析法以及实 地调查法等研究方法,对其在土地增值税中的纳税管理现状、问题以及涉税现状进行了 分析与研究,探讨其存在的税务筹划空间,并据此提出可行的税务筹划方案,帮助其更 好的做好纳税管理工作。 本文第一部分为对研究背景与意义的介绍,第二部分则对LH房地产公司的概况、 收入现状、扣除项目现状以及涉税现状、税收优惠等进行了介绍与分析;在第三部分, 对LH公司开展土地增值税的税务筹划的必要性以及可行性进行了分析;随后,在第四 部分,笔者针对LH公司的收入、扣除项目以及税收优惠等方面的现状及问题,提出了 相应的税务筹划方案。包括,注册成立装修公司,将装修与销售分开核算;合理对普通 住宅项目进行定价;选择恰当的拿地补偿方式;选择恰当的利息支出扣除方式;建造公 共配套设施5种税务筹划方案,并对其实施步骤和实施效果进行了论证,对比筹划前和 筹划后的土地增值税应纳税额以及清算后利润,证明了这几种筹划方案均起到了降低公 司土地增值税,同时增大清算后利润的效果。最后,本文对LH公司如何具体实施税务 筹划提出了相应的建议,以帮助其更高效更妥善的实施税务筹划,降低税务筹划风险。 本文力图通过对LH公司在土地增值税方面存在的税务筹划空间进行分析与探讨, 然后进行相应的税务筹划方案设计,以帮助LH公司降低税务成本,增加企业效益。 关键词:房地产开发企业;土地增值税;税收筹划 II Abstract Since the marketization of the real estate industry, its important position in the economic development of our country has been on the rise, and it has gradually become one of the pillar industries of the national economy. In order to better macro-control the real estate industry, the state introduced a land value-added tax. Since the introduction of land value-added tax, it has become an important part of the taxation of real estate companies, and it occupies a considerable proportion of its cost. Therefore, if a real estate company can meet the requirements of laws and policies, Full implementation of tax planning and reduction of tax payment will greatly reduce the cost of the enterprise, enhance the efficiency of the enterprise, and create corporate value. This article takes LH real estate company as the object of research. On the one hand, it analyzes and studies the current status and problems of taxation management in land value-added tax, helping them to do a better job in tax administration to reduce tax risks; on the other hand, It analyzes the tax-related status of its current land value-added tax, discusses its existing tax planning space, and proposes feasible tax planning plans accordingly. The first part of this paper introduces the background, significance, methods and methods. The second part introduces and analyzes the general situation of LH real estate companies, the status quo of taxation management, tax-related status quo and tax benefits. Based on this, it focuses on analysis. The problems existed in the management of income management and deduction projects; then, in the fourth part, the author put forward a corresponding tax planning plan for the status and problems of LH company's income, deduction items and tax benefits. For example, revenue can be sold separately from renovation, and when deducted, the correct property share management method, interest expense treatment method, and salary distribution method can be selected. Finally, this paper puts forward corresponding suggestions on how LH company implements tax planning specifically to help it implement tax planning more efficiently and properly, and at the same time, reduce taxation planning risks. This paper tries to analyze and discuss the tax planning space for LH companies in terms of land value-added tax, and then to design corresponding tax planning programs to help LH companies reduce tax costs and increase corporate profits. Key words: Real estate development enterprise; Land value appreciation tax;Tax planning III 目 录 摘要 .................................................................................................................................... I Abstract ............................................................................................................................. II 第一章 绪论 ....................................................................................................................... 1 1.1研究背景和意义 ....................................................................................................... 1 1.1.1研究背景 ............................................................................................................ 1 1.1.2 研究意义 ........................................................................................................... 4 1.2文献综述 ................................................................................................................... 5 1.2.1 国内文献综述 ................................................................................................... 5 1.2.2 国外文献综述 ................................................................................................... 9 1.3研究内容与方法 ..................................................................................................... 11 1.3.1研究内容 .......................................................................................................... 11 1.3.2研究方法 .......................................................................................................... 14 第二章 LH房地产公司土地增值税涉税现状 .............................................................. 15 2.1 LH房地产公司基本情况 ....................................................................................... 15 2.1.1 公司概况 ......................................................................................................... 15 2.1.2 公司经营现状 ................................................................................................. 16 2.2 LH房地产公司土地增值税收入现状 ................................................................... 17 2.3 LH房地产公司土地增值税扣除项目现状 ........................................................... 19 2.4 LH房地产公司享受土地增值税优惠政策的现状 ............................................... 22 2.5 LH房地产公司土地增值税纳税现状 ................................................................... 23 2.6 本章小结 ............................................................................................................... 25 第三章 LH房地产公司土地增值税税收筹划必要性和可行性 .................................. 26 3.1 LH房地产公司土地增值税税收筹划必要性 ....................................................... 26 3.1.1 面临的税收负担偏重 ..................................................................................... 26 3.1.2 面临的税收风险较大 ..................................................................................... 28 3.2 LH房地产公司土地增值税税收筹划可行性 ....................................................... 29 3.2.1 税收筹划具有合法地位 ................................................................................. 29 3.2.2 税收筹划存在筹划空间 ................................................................................. 29 3.3 本章小结 ................................................................................................................. 31 IV 第四章 LH房地产公司土地增值税税收筹划方案设计 .............................................. 32 4.1 土地增值税税收筹划的原则 ................................................................................. 32 4.2 减少应税收入的税收筹划 ..................................................................................... 32 4.2.1 装修与销售分开核算 .................................................