-I- 中文摘要 进入21世纪以来，我国房地产行业快速发展，却始终是税负较重的行业，因 此，进行全周期的纳税筹划已成为企业的一项重要工作。企业需要对税务政策进 行深入研究，不断完善纳税筹划管理机制，这样不但可以降低企业的税收负担， 更能规避税务风险的发生。本文选题房地产企业纳税筹划研究，对于落实国家的 税收法律政策，通过纳税筹划提高企业价值和竞争力，都具有重要的理论指导实 践的意义。 本论文以R房地产公司为研究主体，在有效税收理论、预期激励理论、税收 法治理论的指导下，对R房地产公司的经营现状、纳税筹划存在的问题以及其问 题的成因进行分析，针对项目开发过程中不同阶段的全周期纳税情况进行科学分 析，并提出纳税筹划方案。最后，提出了具体的保障措施，建立长效的纳税筹划 管理机制、加强纳税筹划相关人员的管理。 关键词：房地产；纳税筹划；全周期 黑龙江大学硕士学位论文 -II- Abstract Since entering the 21st century, China's real estate industry has developed rapidly, but it has always been a heavy tax industry. Therefore, the full cycle tax planning has become an important work for enterprises. Enterprises need to conduct in-depth research on tax policies and constantly improve the tax planning management mechanism, which can not only reduce the tax burden of enterprises, but also avoid the occurrence of tax risks. In this paper, the topic of real estate enterprise tax planning research, for the implementation of national tax laws and policies, through tax planning to improve enterprise value and competitiveness, has important theoretical guidance and practical significance. This paper takes r real estate company as the research subject, under the guidance of effective tax theory, expected incentive theory and tax rule of law theory, analyzes the operation status of r real estate company, the problems existing in tax planning and the causes of the problems, scientifically analyzes the whole cycle tax situation in different stages of the project development process, and puts forward the tax planning scheme. Finally, it puts forward specific safeguard measures to establish a long-term tax planning management mechanism and strengthen the management of tax planning related personnel. Keywords: Real estate; Tax planning; Cyclical 目录 -III- 目录 中文摘要 ........................................................................................................................... I Abstract ........................................................................................................................... II 绪论 ...................................................................................................................................1 一、研究背景 ...........................................................................................................1 二、研究目的及意义 ...............................................................................................1 （一）研究目的 ...............................................................................................1 （二）研究意义 ...............................................................................................2 三、国内外研究现状 ...............................................................................................2 （一）国外研究现状 .......................................................................................2 （二）国内研究现状 .......................................................................................4 （三）国内外文献评述 ...................................................................................6 四、研究的内容及方法 ...........................................................................................6 （一）研究内容 ...............................................................................................6 （二）研究方法 ...............................................................................................6 第一章 基本概念及相关理论 .........................................................................................9 第一节 纳税筹划的概念与原则 ..............................................................................9 一、纳税筹划的概念 .......................................................................................9 二、纳税筹划的原则 .......................................................................................9 第二节 项目全周期的概念 ....................................................................................10 一、全周期的概念 .........................................................................................10 二、项目开发流程 .........................................................................................10 第三节 纳税筹划的相关理论 ................................................................................13 一、有效税收理论 .........................................................................................13 二、预期激励理论 .........................................................................................13 三、税收法治理论 .........................................................................................13 黑龙江大学硕士学位论文 -IV- 本章小结 .................................................................................................................14 第二章 R房地产公司经营现状与纳税筹划管理基础 .................................................15 第一节 R房地产公司概况 .....................................................................................15 一、基本情况 .................................................................................................15 二、税务事项 .................................................................................................15 第二节 R房地产公司经营现状 .............................................................................17 一、行业发展现状 .........................................................................................17 二、公司财务现状 .........................................................................................18 三、公司纳税现状 .........................................................................................20 第三节 R房地产公司纳税筹划的管理基础 .........................................................23 一、纳税筹划管理流程 .................................................................................23 二、日常纳税管理制度 .................................................................................23 三、纳税筹划事项检查 .................................................................................25 四、纳税筹划工作协同 .................................................................................26 本章小结 .................................................................................................................27 第三章 R房地产公司纳税筹划存在的问题与成因分析 .............................................28 第一节 R房地产公司纳税筹划存在的问题 .........................................................28 一、纳税筹划管理缺陷 .................................................................................28 二、项目测算结果不准确 .............................................................................28 三、税务风险测评不完善 .............................................................................29 四、纳税筹划人员能力有限 .........................................................................29 第二节 R房地产公司纳税筹划的问题成因分析 .................................................29 一、内部原因分析 .........................................................................................29 二、外部原因分析 .........................................................................................31 本章小结 .................................................................................................................32 第四章 R房地产公司项目全周期纳税筹划方案设计 .................................................33 第一节 项目设立阶段纳税筹划 ............................................................................33 目录 -V- 一、项目建立模式的选择 ......................................................