首页 > 资料专栏 > 论文 > 财税论文 > 财税审计论文 > 硕士毕业论文_D房地产开发企业MD项目土地增值税税收筹划研究

硕士毕业论文_D房地产开发企业MD项目土地增值税税收筹划研究

资料大小:719KB(压缩后)
文档格式:DOC
资料语言:中文版/英文版/日文版
解压密码:m448
更新时间:2022/9/29(发布于广东)

类型:金牌资料
积分:--
推荐:升级会员

   点此下载 ==>> 点击下载文档


文本描述
I 摘要 随着近年来我国社会经济的全面发展,人口密度提升,城镇化步伐加快,使得土 地成本不断抬升,房地产业发展过热,房价居高不下。国家加大宏观调控力度,以金 融、土地、税收等调控政策调控房地产市场。在此背景下,房地产业面临严峻的考验, 银行信贷规模收紧,融资渠道进一步规范,融资成本大大增加,行业利润空间大大缩 小。加强企业经营管理水平,进一步控制经营成本,已成为房地产企业获得根本发展 的重要途径。随着土地成本、建安成本、融资成本的不断增加,合理控制税费成本显 得尤为重要。 在税收法律政策不断改善,不断复杂的今日,对土地增值税的税收筹划研究有助 于从企业内部的财务管理中挖掘潜力,提高企业财务管理水平。本文先探讨了税收筹 划及土地增值税的概念,而后阐述了企业税收筹划的原则,明确了税收筹划需要在税 法要求的范围内进行,并且要符合企业的效益。为了学习先进的纳税筹划方法,本文 通过国际借鉴,学习了国外利用时间性差异、地域性差异和成本控制的方法进行纳税 筹划。然后,通过分析目前我国房地产行业发展现状及土地增值税状况,体现出土地 增值税税收筹划的重要性与必要性。 本文以 HD 房地产开发企业实际清算项目 MD 项目为研究对象,进行土地增值税 税收筹划。首先是对 HD 房地产开发企业的简要介绍,然后对 HD 房地产开发企业的 MD 项目进行了具体的介绍,包括项目起始时间、项目面积、工程类型、售价、相关 成本以及相关税负,进而初步估计了该项目的土地增值税额,结果发现,该项目土地 增值税率处于超率累进税率的第一、二档,土地增值税税费压力较大,MD 项目的土 地增值税存在着可以优化的空间。本文从 MD 项目当前情况、相关税收法规及优惠政 策、企业战略与税收筹划适应性、公司的效益原则四个角度阐述了 HD 房地产开发企 业进行土地增值税纳税筹划的可行性。接下来,本文以税收法规政策为理论依据,结 合房地产企业实际,讨论了清算时间选择、清算单位选择、成本项目分摊方法选择以 及合理增加成本四种筹划方案,计算了筹划后的土地增值税额,并对四种方案进行了 对比,区分了各方案的优缺点及可行性。最后,详细讨论了土地增值税税收筹划风险 的内容。对风险的类型进行了划分的同时还讨论了各种风险的成因;并就这些原因, 提出了以适当的方式使用税收筹划、建立税收筹划的激励机制、寻找专业中介机构进 行税务咨询、税收筹划与公司战略相配合的四种土地增值税税收筹划风险防控措施。 关键词:房地产开发企业 土地增值税 税收筹划Abstract II Abstract With the all-round development of social economy in recent years, the real estate industry is overheated and the house price remains high. The state has increased macro-control efforts and regulated the real estate market with financial, land, tax and other regulatory policies. In this context, the real estate industry is facing a severe test. The scale of bank credit is tightened, the financing channels are further standardized, the financing cost is greatly increased, and the industry profit space is greatly reduced. It has become an important way for real estate enterprises to obtain fundamental development to strengthen the management level and further control the operating cost. With the continuous increase of land cost, construction and installation cost and financing cost, it is particularly important to reasonably control the cost of taxes and fees. With the continuous improvement of tax laws and policies and the continuous complexity of today, the research on tax planning of land value-added tax is helpful to tap the potential from the internal financial management of enterprises and improve the level of financial management of enterprises. This paper first discusses the concept of tax planning and land value-added tax, and then expounds the principles of tax planning of enterprises. It is clear that tax planning needs to be carried out within the scope of tax law requirements, and to meet the benefits of enterprises. In order to learn the advanced tax planning methods, this paper further studies the foreign tax planning methods using time difference, regional difference and cost control. Then, by analyzing the current situation of real estate industry and land value-added tax in China, the importance and necessity of land value-added tax planning is obtained. In this paper, HD real estate development enterprise actual liquidation project MD project as the research object, land value-added tax planning. First, a brief introduction of HD real estate development enterprises, and then a specific introduction of MD project of HD real estate development enterprises, including project start time, project area, project type, sales price, related costs and related taxes, and then a preliminary estimate of the landAbstract III value-added tax of the project. The results show that the land value-added tax rate of the project is in the first and second rank of the over rate progressive tax rate, the pressure of land value-added tax is great, and there is room for optimization of land value-added tax of MD project. This paper expounds the feasibility of HD real estate development enterprises' land value-added tax planning from four aspects: the current situation of MD project, relevant tax laws and regulations and preferential policies, the adaptability of enterprise strategy and tax planning, and the benefit principle of the company. Next, based on the theory of tax laws and policies, combined with the actual situation of real estate enterprises, this paper discusses four planning schemes: the choice of liquidation time, the choice of liquidation unit, the choice of cost allocation method and the reasonable increase of cost, calculates the land value-added tax after planning, compares the four schemes, and differentiates the advantages and disadvantages and feasibility of each scheme. Finally, this paper discusses the content of tax planning risk of land value-added tax in detail. This paper not only classifies the types of risks, but also studies the causes of various risks, which provides a reference for other enterprises to avoid risks in tax planning. Based on these reasons, it puts forward four kinds of land value-added tax: using tax planning in an appropriate way, establishing incentive mechanism of tax planning, looking for professional intermediary agencies for tax consultation, and combining tax planning with corporate strategy Tax planning risk prevention and control measures. Key words: Real estate development enterprise Land value-added tax Tax planning目 录 IV 目 录 摘要............................................................................................................................I Abstract ....................................................................................................................... II 第 1 章 绪 论...........................................................................................................1 1.1 研究背景与意义 .......................................................................................... 1 1.1.1 研究背景 ............................................................................................. 1 1.1.2 研究意义 ............................................................................................. 2 1.2 文献综述 ...................................................................................................... 2 1.2.1 国外文献综述 ..................................................................................... 2 1.2.2 国内文献综述 ..................................................................................... 4 1.2.3 文献述评 ............................................................................................. 6 1.3 研究内容与研究方法 .................................................................................. 8 1.3.1 研究内容 ............................................................................................. 8 1.3.2 研究方法 ............................................................................................. 9 1.4 创新点 .......................................................................................................... 9 第 2 章 基础理论.....................................................................................................11 2.1 税收筹划的基础理论 ................................................................................ 11 2.1.1 税收筹划的概念 ............................................................................... 11 2.1.2 税收筹划的原则 ............................................................................... 12 2.1.3 税收筹划的障碍 ............................................................................... 13 2.1.4 税收筹划的国际借鉴 ....................................................................... 14 2.2 土地增值税理论及政策 ............................................................................ 15 2.2.1 土地增值税相关理论概述 ............................................................... 15 2.2.2 土地增值税政策法规及要点梳理 ................................................... 16 2.3 房地产行业及土地增值税发展现状及筹划方向 .................................... 18 2.3.1 房地产行业及土地增值税在我国发展现状 ................................... 18 2.3.2 土地增值税筹划方向 ....................................................................... 22 第 3 章 HD 房地产开发企业及 MD 项目情况.....................................................23 3.1 HD 房地产开发企业概况 ......................................................................... 23 3.2 HD 房地产开发企业 MD 项目情况......................................................... 24 3.2.1 MD 项目介绍..................................................................................... 24目 录 V 3.2.2 MD 项目土地增值税税负情况......................................................... 25 3.2.3 MD 项目土地增值税税收筹划现存的问题..................................... 27 3.2.4 MD 项目土地增值税税收筹划可行性分析..................................... 28 第 4 章 HD 房地产开发企业 MD 项目土地增值税税收筹划案例研究.............30 4.1 MD 项目清算时间选择的筹划................................................................. 30 4.2 MD 项目清算单位选择的筹划................................................................. 30 4.3 MD 项目成本项目分摊方法选择的筹划................................................. 30 4.4 MD 项目合理增加成本的筹划................................................................. 31 4.5 MD 项目税收筹划分析............................................................................. 31 4.5.1 方案一 ............................................................................................... 31 4.5.2 方案二 ............................................................................................... 32 4.5.3 方案三 ............................................................................................... 33 4.5.4 方案四 ............................................................................................... 35 4.5.5 方案的对比分析 ............................................................................... 36 第 5 章 HD 房地产开发企业 MD 项目土地增值税税收筹划风险及控制措施.38 5.1 土地增值税税收筹划风险分析 ................................................................ 38 5.1.1 税收筹划风险产生的原因 ............................................................... 38 5.1.2 税收筹划风险的种类 ....................................................................... 38 5.2 土地增值税税收筹划风险控制措施 ........................................................ 39 5.2.1 确保以适当的方式使用税收筹划 ................................................... 39 5.2.2 建立税收筹划的激励机制 ............................................................... 40 5.2.3 寻找专业中介机构进行税务咨询 ................................................... 40 5.2.4 税收筹划与公司战略相配合 ........................................................... 41 第 6 章 结 论.........................................................................................................42 致 谢.........................................................................................................................43