2016年5月1日起，全面“营改增”开启，房地产业由5%的原营业税税率上升为11%的 增值税税率，导致房地产业在一段时间内税负明显上升。此外，房地产企业存在获取土地使用 权成本、建筑施工成本、建筑劳务成本居高不下，支付的税费甚至能达到成本费用总和的百分 之三十，加之人口的老龄化国情及人民思想意识由“住房”到“租房”的逐步转变，近几年房 地产企业利润率不到两成。与此同时，中国的房地产企业面临较为恶劣的市场竞争，不可预测 的供求关系，复杂多变的社会政治和经济形势，日益复杂的业务范围，这都要求房地产企业充 分重视战略管理地位。令人欣慰的是，房地产企业越来越意识到战略管理在企业管理中的重要 性，且2017年到2019年间，中国政府为刺激内需市场，进一步深化增值税体系改革，逐步将 税率由11%下降到10% 再降到9%，这给房地产企业制定符合发展战略目标和路线的税收筹划 方案提供了空间。 本文将企业战略管理与企业税收筹划相结合，运用文献研究法、战略分析法、财务分析法， 立足于企业整个经营管理流程，研究房地产企业税收筹划在企业战略管理方针中的重要性和可 行性，从筹资战略、投资战略、生产经营战略、财务成果分配战略出发，分析房地产企业战略 视角下的税收筹划思路，同时确定房地产企业税收筹划方向。为了更具体的展现的税收筹划观 点，本文选取了在H市成立多年，发展状况较为稳定的L房地产企业进行案例研究。首先，介 绍L房地产公司的基本情况、财务现状、公司发展战略、纳税情况，通过综合分析发现企业税 收筹划存在税种筹划单一、筹划方案陈旧、与公司发展战略不匹配等问题。其次，对于L房地 产企业整个经营管理流程进行划分为四个阶段，充分考虑企业战略管理要求，针对不同经营管 理阶段的重点环节对L房地产公司所面临的多个税种进行详细税务筹划。希望通过对L房地产 公司的案例分析，达到为房地产行业经营管理全流程的税收筹划提供一定的参考价值。 关键词：战略管理，房地产公司，营改增，经营管理流程，税收筹划 战略视角下H市L房地产公司税收筹划研究 II ABSTRACT Since May 1, 2016, the comprehensive "replacing business tax with value-added tax" was launched. The original business tax rate of the real estate industry was increased from 5% to 11%, resulting in a significant increase in the tax burden of the real estate industry for a period of time. In addition, the real estate enterprises to obtain the land use right, construction costs, building high labor costs, payment of taxes and fees can even reach thirty percent of the total cost, together with the ageing of the population situation and people's ideology from "home" to "rent" transition gradually, the real estate enterprise profit margin is less than twenty percent in recent years. At the same time, China's real estate enterprises are faced with severe market competition, unpredictable supply and demand relations, complex and changeable social and political and economic situation, and increasingly complex business scope, which require real estate enterprises to fully attach importance to strategic management position. Encouragingly, the real estate enterprise is more and more aware of the importance of strategic management in enterprise management, and from 2017 to 2019, the Chinese government to stimulate domestic demand market, further deepen the reform of the VAT system, gradually will tax rate from 11% to 10% to 9%, which conform to the development of real estate enterprises made strategic target and route of tax planning scheme provides a space. In this paper, combining the development of enterprise strategy and enterprise tax planning, using literature research, strategic analysis, financial analysis, based on the overall business management process, studies the real estate enterprise tax planning in the enterprise, the feasibility and importance of strategic development policy from the financing strategy, investment strategy, production and business operation strategy, financial distribution strategy and analysis of the real estate enterprise strategy under the perspective of tax planning ideas, and determine the direction of the real estate enterprise tax planning. In order to give a more specific view of tax planning, this paper selects L real estate enterprise, which has been established in H city for many years and has relatively stable development status, to conduct a case study. Firstly, the basic situation, financial status, corporate development strategy and tax payment situation of L real estate company are introduced. Through comprehensive analysis, it is found that there are problems in corporate tax planning, such as single tax type planning, obsolete planning scheme and mismatch with corporate development strategy. Secondly, the whole business management process of L real estate company is divided into four stages, the requirements of enterprise strategic development are fully considered, and detailed tax planning is conducted for multiple tax categories faced by L real estate company according to the key links of different business management stages. Through the case study of L real estate company, it is hoped to provide certain reference value for the tax planning of the whole business management process of the real estate industry. Key Words: Strategic management,real estate companies,replacing business tax with VAT,business management process, tax planning 南京航空航天大学硕士学位论文 III 目 录 第一章 绪论 ....... 1 1.1研究背景及意义 ...................... 1 1.1.1研究背景 ........................... 1 1.1.2研究意义 ........................... 1 1.2文献综述 ... 2 1.2.1国外研究文献 ................... 2 1.2.2国内研究文献 ................... 3 1.2.3文献评述 ........................... 6 1.3研究内容与研究方法 .............. 7 1.3.1研究内容 ........................... 7 1.3.2研究方法 ........................... 7 1.3.3技术路线图 ....................... 8 第二章 税收筹划与企业战略管理的相关理论 ............. 9 2.1税收筹划的基本概念及特点 .. 9 2.2战略管理的基本概念及特点 10 2.3房地产企业经营管理流程概述 ........................... 11 2.4企业战略管理与税收筹划的关系 ....................... 13 2.4.1税收筹划服从于企业战略管理 .................... 13 2.4.2税收筹划作用于企业战略管理 .................... 14 2.4.3税收筹划有助于企业战略的制定与实施 .... 14 2.5基于企业战略管理进行税收筹划的必要性及可行性 ...................... 14 2.5.1基于企业战略管理进行税收筹划的必要性 14 2.5.2基于企业战略管理进行税收筹划的可行性 15 第三章 L房地产公司发展战略及税收筹划现状........ 16 3.1L房地产公司概况 ................. 16 3.1.1L房地产公司基本情况 .. 16 战略视角下H市L房地产公司税收筹划研究 IV 3.1.2L房地产公司人员配置情况 ......................... 18 3.1.3L房地产公司的财务状况 ............................. 19 3.2 L房地产公司发展战略 ........ 21 3.2.1L房地产公司发展愿景及战略目标.............. 21 3.2.2L房地产公司产业发展战略 ......................... 21 3.2.3L房地产公司产品发展战略 ......................... 22 3.3 L房地产公司纳税情况 ........ 23 3.4 L房地产公司税收筹划存在的问题及原因分析 26 第四章 战略视角下L房地产公司税收筹划思路....... 28 4.1 筹资战略税收筹划分析 ....... 28 4.2 投资战略税收筹划分析 ....... 29 4.3 生产经营战略税收筹划分析 .............................. 29 4.4 财务成果分配战略税收筹划分析 ...................... 30 第五章 L房地产公司的税收筹划方案设计................ 31 5.1 基于战略的前期准备阶段税收筹划 .................. 31 5.1.1公司组织形式的筹划 ..... 31 5.1.2土地使用权获取方式的筹划 ........................ 33 5.1.3利息费用扣除方式的筹划 ............................ 35 5.2基于战略的开发建设阶段税收筹划 ................... 36 5.2.1合作建房方式的筹划 ..... 37 5.2.2签订合同方式的筹划 ..... 40 5.2.3供应商类型的筹划 ......... 41 5.3基于战略的销售阶段税收筹划 ........................... 42 5.3.1商品房定价的税收筹划 . 43 5.3.2商品房销售模式的税收筹划 ........................ 45 5.3.3商品房销售收入拆解方式的税收筹划 ........ 47 5.3.4促销手段选择的税收筹划 ............................ 48 5.4基于战略的保有阶段税收筹划 ........................... 49 南京航空航天大学硕士学位论文 V 5.4.1闲置房产投资的税收筹划 ............................ 49 5.4.2租金收入分解的税收筹划 ............................ 50 5.5L房地产公司税收筹划的预期效果 .................... 50 第六章 L房地产公司税收筹划的保障措施................ 52 6.1L房地产公司专业税收筹划团队建设保障......... 52 6.