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MBA硕士毕业论文_房地产公司后税收筹划研究PDF

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我国于1994年开始实施分税制改革,将税收划分为中央税、地方税、中央和 地方共享税,并于1994年1月1日在全国范围推行增值税。自此,增值税和营业 税并行。进一步完善税收制度,我国开始实施“营改增”试点,自2012年1月1 日起,在部分地区和行业实施增值税改革试点,陆续将交通运输业、部分现代服 务业、铁路运输业、邮政业等行业纳入试点范围。到2016年5月1日,“营改增” 在全国范围内推开。生活服务业、金融业、建筑业以及房地产业全部纳入了“营 改增”改革范围。至此,所有征收营业税的行业均改为征收增值税,实现增值税 对服务、劳务、无形资产、不动产和货物的全覆盖。将不同行业、不同领域的增 值税抵扣链条进行层层打通,促进二、三产业进一步融合发展。房地产行业作为 中国经济的支柱产业,“营改增”税制改革对其无疑即是一个挑战,也是一次机遇。 “营改增”后,房地产行业需要快速实现“价内税”向“价外税”的成功转换, 结合行业特征,制定适应企业未来发展的税收筹划方案,进一步减轻企业税负, 推进企业转型升级。 本文以“营改增”为背景,主要采用文献研究法、案例分析法和比较分析法。 首先归纳分析国内外税收筹划研究现状,核心概念界定与理论基础,分析“营改 增”后房地产行业税负情况,包括“营改增”前、后两个阶段,分析“营改增” 后房地产行业税负的主要影响因素。其次,选取A房地产企业作为案例进行分析, 纵向比较A房地产企业“营改增”前、后税负情况,按照房地产开发阶段、主要 税种进行筹划。最后,针对A房地产企业税收筹划可能存在的风险点进行分析, 提出针对性的防范建议,并对本文研究成果进行总结并提出未来展望。本文通过 对A房地产企业“营改增”后税收筹划的研究,帮助A房地产企业制定合理有效 的税收筹划方案,帮助企业快速适应“营改增”税制改革,提出对房地产企业具 有建设性的税收筹划意见,进一步丰富我国房地产企业“营改增”后有关税收筹 划研究。 关键词:营改增;房地产公司;税收筹划 I ABSTRACT China began to carry out the tax-sharing reform in 1994, which divided tax into central taxes, local taxes, central and local shared taxes, and VAT was promoted nationwide on January 1, 1994. Since then, VAT and business tax have been paralleled. In order to further improve the tax system, China began to implement the "business tax changed to value added tax" pilot. Since January 1, 2012, China implements VAT reform pilots in some regions and industries, the transportation industry, some modern service industries, railway transportation industry, postal industry and other industries will be included in the pilot scope. By May 1, 2016, the “business tax changed to value added tax” was implemented nationwide. The life service industry, the financial industry, the construction industry, and the real estate industry are all included in the scope of the “business tax changed to value added tax”. Since then, all industries with business tax have been changed to VAT. Realize the full coverage of VAT on services, labor, intangible assets, real estate and goods. The VAT deduction chain of different industries and different fields will be opened at different levels, promote the further integration and development of the secondary and tertiary industries. The real estate industry is the pillar industry of the Chinese economy, the tax reform of the “business tax changed to value added tax” is undoubtedly a challenge and an opportunity. After the "business tax changed to value added tax ", the real estate industry needs to quickly realize the successful conversion of in-tax tax to extra-tax. Combined industry characteristics, to formulate a tax planning plan to adapt to the future development of the company, which will further reduce corporate tax burden and promote enterprise transformation and upgrading. This article is based on the "business tax changed to value added tax ", mainly adopted literature research method, case analysis method and Comparative analysis method. First of all, it summarizes and analyzes the current research situation of tax planning at home and abroad, core concept definition and theoretical basis, analyzes the main influencing factors of the tax burden of the real estate industry after " business tax changed to value added tax ", including the two stages before and after the “business tax changed to value added tax”, and analysis of the main influencing factors of the tax burden of the real estate industry after the " business tax changed to value added tax ". Secondly, select A real estate enterprise as a case for analyzing, longitudinal comparison of the tax II situation before and after the “real estate reform” of A real estate enterprises, tax planning according to the real estate development stage and major taxes. Finally, an analysis of the possible risk points of A real estate enterprise tax planning, propose targeted prevention advice, and summarize the research results of this paper and propose future prospects. This paper studies the tax planning after the " business tax changed to value added tax " of A real estate enterprises, which will help A real estate company to develop a reasonable and effective tax planning plan, adapt to the " business tax changed to value added tax " quickly. The paper propose constructive tax planning opinions for real estate companies, and further enrich the research on tax planning of real estate enterprises after the " business tax changed to value added tax " in China. KEYWORDS: Business tax changed to value added tax Real estate enterprises Tax planning 1 目 录 第一章 绪论 ........ 1 第一节 研究背景和意义 .... 1 一、研究背景 .................. 1 二、研究意义 .................. 2 第二节 文献综述及评述 .... 2 一、国外研究现状 .......... 2 二、国内研究现状 .......... 3 三、文献评述 .................. 5 第三节 研究内容和方法 .... 6 一、研究内容及框架 ...... 6 二、研究方法 .................. 7 第四节 本文创新点与不足 8 一、本文创新点 .............. 8 二、本文不足 .................. 9 第二章 核心概念界定及理论基础 . 10 第一节 核心概念界定 ...... 10 一、“营改增” ................. 10 二、税收筹划 ................ 10 第二节 税收筹划的基本原则 ......................... 11 一、全局性原则 ............ 11 二、事前筹划原则 ........ 11 三、合法性原则 ............ 12 四、目标性原则 ............ 12 第三节 相关理论基础 ...... 12 一、契约理论 ................ 12 二、博弈论理论 ............ 13 2 三、税收价格理论 ........ 13 第三章 房地产企业“营改增”后税收筹划必要性与可行性 ....................... 14 第一节 房地产行业“营改增”前后税负整体情况统计与分析 ..... 14 一、“营改增”前房地产行业税负情况统计 14 二、“营改增”后房地产行业税负情况统计 16 三、“营改增”后房地产行业税负影响因素分析 ....................... 18 第二节 “营改增”后房地产企业税收筹划的必要性 ..................... 20 一、外部因素 ................ 20 二、内部因素 ................ 20 第三节 “营改增”后房地产企业税收筹划的可行性 ..................... 21 一、“营改增”为房地产行业税收筹划提供机遇 ....................... 21 二、涉税专业服务机构提供技术性支持 ... 21 三、税收优惠政策为税收筹划提供可行性 .............................. 21 第四章 A房地产企业“营改增”后税收筹划案例分析 23 第一节 A房地产企业概况 .............................. 23 一、A房地产企业基本信息 ........................ 23 二、A房地产企业2015-2018年财务状况 . 23 三、A房地产企业开发项目信息 ................ 24 第二节 A房地产企业“营改增”前后涉税情况分析 ..................... 25 一、“营改增”前后A房地产企业涉税情况分析 ...................... 25 二、“营改增”前后A房地产企业税负情况对比分析 .............. 26 第三节 A房地产企业“营改增”后税收筹划总体框架 ................. 26 一、A房地产企业税收筹划的理念 ............ 26 二、A房地产企业税收筹划的目标 ............ 27 三、A房地产企业税收筹划的构思 ............ 27 第四节 A房地产企业“营改增”后税收筹划各阶段内容 ............. 28 一、A房地产企业前期规划阶段的税收筹划 ........................... 28 二、A房地产企业开发建设阶段的税收筹划 ........................... 29 三、A房地产企业销售阶段的税收筹划 .... 30 第五节 A房地产企业“营改增”后主要税种税收筹划 ................. 33 3 一、增值税税收筹划 .... 33 二、企业所得税税收筹划 ........................... 34 三、土地增值税税收筹划 ........................... 35 第六节 A房地产企业“营改增”后税