学校代码：10378 密级：
分类号：
硕士学位论文
B市A房地产开发企业税收
筹划研究
学号：3202000960
学生姓名： 王秋艳
学位类别： 工商管理硕士
专业名称： 工商管理
研究方向： 财务管理
导师姓名： 冯德连教授
二○二三年一月School code ：10378Security：
Classification：
A real estate enterprise of B city tax
planning research
Student ID：3202000960
Name：QiuYan Wang
Degree category：Master of Business Administration
The professional name：Business Administration
Research direction：Financial Management
Tutor’s name：Professor Delian Feng
January,2023
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论文作者（签名）：2023 年 1 月 4 日
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作者签名： 2023 年 1 月 4 日 B 市 A 房地产开发企业税收筹划研究
摘要
房地产行业是我国经济发展的支柱性产业，但 2020 年爆发的新冠肺炎疫情造成
了许多房地产开发项目停工、楼盘停售，给房地产行业造成了巨大的冲击。要在当
前经济环境下确保房地产开发企业的生存与发展，需要尽可能地降低房地产开发企
业的经营成本，减少资金压力，提高整体经济效益。当前，国家大力实施了一系列
的减税政策，以激励市场主体的积极性。房地产行业涉税业务较多，整体税负比较
重，因而房地产开发企业应利用好国家给予的税收政策，在法律允许范围内对税收
进行相关的筹划。此举可以对成本支出进行有效控制和降低，防范税收风险，提升
管理水平，有利于房地产开发企业的盈利能力的提高。
本文首先从税收筹划研究的背景入手，从理论上和实践上探讨了税收筹划的重
要性；其次对国内外有关文献进行了整理；接着介绍了税收筹划的相关概念与理论；
然后以 B 市房地产行业现状为背景，选取 B 市 A 房地产开发企业为例，对当前 B 市
房地产行业的发展现状以及A 房地产开发企业税收筹划现状进行了详细的分析；最
后通过对 A 房地产开发企业目前税收筹划过程中存在的税收筹划意识不强、缺乏专
业的税收筹划人员、税收筹划制度不健全的问题，提出了提升税收筹划意识、重视
税收筹划专业人才的培养、科学构建税收筹划制度的改进策略。
论文研究表明，需要从以下三个方面提高房地产开发企业的税收筹划能力，首
先，房地产开发企业必须要提高整体税收筹划意识，要重视并积极解决当前税收筹
划方面存在的问题；其次，房地产开发企业要重视培养税收筹划人才，对各种涉税
事项更好地进行分析和筹划；最后，房地产开发企业要建立相配套的制度来确保税
收筹划的有效执行，努力使税收筹划方案得以顺利实施，达成既定目的。
本文将税收筹划理论实际运用并且与时俱进，帮助房地产开发企业更好地开展
税收筹划，以达到降低税负，减少成本支出和资金压力的目标。通过本文的研究，
希望能够为我国其他房地产开发企业在税收筹划中的应用提供参考。
关键词：房地产开发企业；税收负担；税收筹划；案例分析
1 B 市 A 房地产开发企业税收筹划研究
ABSTRACT
The real estate industry is a pillar industry of China;s economic development, but the
outbreak of COVID-19 in 2020 has given rise to the shutdown of quite a few projects,
which has given rise to a huge impact on the real estate industry. In the current economic
environment, in order to ensure the survival and development of real estate enterprises, it
is necessary to reduce the operating costs of real estate enterprises as much as possible,
reduce the financial pressure, and improve the overall economic benefits. At present, the
state has implemented a series of tax reduction policies to stimulate the enthusiasm of
market players. The real estate industry has more tax-related businesses and heavy tax
burden, so real estate enterprises should make good use of the tax policies and carry out
tax planning within the scope permitted by law. It can reduce the cost expenditure,
prevent tax risks, improve the management level, help improve the profitability of real
estate enterprises.
Firstly, this essay summarizes the research background and significance of tax
planning, and sorts out the research on tax planning of domestic and foreign; secondly, it
introduces the relevant concepts and theories of tax planning; then, taking the current
situation of the real estate industry in B City as the background, A real estate enterprise of
B city is selected as an example, the current development status of the real estate industry
in B city and the tax planning status of A real estate enterprise are analyzed in detail;
finally, by examining the problems of weak tax planning awareness, lack of professional
tax planners, and imperfect tax planning system of A real estate enterprise, the strategy of
improving tax planning awareness, attaching importance to cultivating tax planning
professionals, and scientifically constructing tax planning systems is proposed.
The essay represents that the real estate enterprise tax planning ability should be
improved from the following three aspects. Firstly, the real estate enterprises must have
to improve the overall awareness of tax planning, to pour attention into and actively solve
the problems of tax planning; secondly, the real estate enterprises should cultivate tax
planning talents to analysis and planning better; finally, the real estate enterprises should
establish a matching system to ensure the effective implementation of tax planning.
This essay uses the theory of tax planning to help real estate enterprises to carry out
the tax planning better, in order to achieve the goal of reducing the tax burden, reducing
the cost expenditure and capital pressure. Through the research in this paper, we hope to
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