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分类号：学校代码：10426
密级：学号：f021070013
专业硕士学位论文
PROFESSIONALMASTERDEGREETHESIS
新形势下Z房地产企业
税收筹划优化研究
作者：侯文静
指导教师：张同功
学科专业：工商管理
专业代码：125100
研究方向：金融与财务管理
2023年6月6日新形势下Z房地产企业税收筹划优化研究
摘要
房地产业涉及57个相关的分产业及其他子产业，产业涉及消费、流通、生
产三大领域，且该产业与不同行业之间关联性较高、带动力强，在增加财政收入、
创造就业机会、改善居住条件、提高经济发展等多方面发挥着至关重要的作用。
房地产行业作为国民经济中的领军产业，其占据着十分重要的地位，是拉动国家
经济发展的支柱产业之一诹礁觥笆昊平鸱⒄蛊凇敝蟹康夭幸悼焖俜⒄梗?
赚取了大量的利润，但近年来随着一系列调控措施的出台以及新冠肺炎疫情的影
响，经济下行压力加大，房地产行业受到重创。仅2021年就有369家房地产企
业发布了相关破产文书恕盎钕氯ァ保笠到档统杀臼圃诒匦小M保康?
产企业的涉税事项复杂、多变，使得企业在税收筹划上有较大的操作空间笆?
筹划工作的有效开展不仅可以降低企业的纳税成本、防范可能出现的涉税风险，
而且还可以优化企业的财务管理结构、提升企业的行业竞争力，是应对当前形势
的必然选择。
本文在对中小型房地产企业Z公司进行研究时，采用的研究方法主要有案例
分析法、访谈调查法、比较分析法、文献研究法等谰葑钚碌乃胺ü娑ǎ訸
公司的经营状况进行详细的分析，结合对企业涉税情况的分析，从房地产开发的
四个阶段入手，进行全环节的税收筹划。具体而言，在前期准备阶段从筹资方式、
土地使用权的取得方式以及借款费用三个方面入手进行筹划；在开发建设阶段从
供应商、工程承包方式以及是否“精装修”入手进行筹划；在销售阶段的税收筹
划主要是从销售定价及促销方式入手；房地产持有清算阶段的税收筹划则主要是
从租金收入的分解和土地增值税、企业所得税的清算进行筹划。基于此，为了实
现税收筹划预期的目标和效果，本文选取了企业的一个项目进行案例分析，对筹
划方案应用前后的税收指标做对比，与此同时，文章根据公司发展现状进行探索，
并重点对税收筹划应注意的事项进行提示，给出切实可行的建议及对策M?
过本文的研究，可以丰富和验证税收筹划相关理论，能够在一定程度上为同类型
中小企业的长期健康发展提供有力的借鉴和参考。
关键词：税收筹划房地产企业案例分析分阶段筹划RESEARCHONTAXPLANNINGOPTIMIZATION
OFZREALEASATEENTERPRISES
UNDERTHENEWSITUATION
ABSTRACT
The real estate industry involves 57related sub-industries and other sub-industries,
involving the three major fields of consumption,circulation and production,and the
industry has a high correlation and strong driving force between different industries,
and plays a vital role in increasing fiscal revenue,creating employment opportunities,
improving living conditions,and enhancing economic development.As a leading
industry in the national economy,the real estate industry occupies a very important
position and is one of the pillar industries driving the countrys economic development.
In the two "golden development periods of ten years",the real estate industry has
developed rapidly and made a lot of profits,but in recent years,with the introduction
of a series of regulatory measures and the impact of the new crown pneumonia
epidemic,the downward pressure on the economy has increased,and the real estate
industry has been hit hard.In 2021alone,369real estate companies issued relevant
bankruptcy documents.In order to "survive",it is imperative for companies to reduce
costs.At the same time,the tax-related matters of real estate enterprises are complex
and changeable,which makes enterprises have greater room for operation in tax
planning.The effective development of tax planning can not only reduce the tax cost
of enterprises and prevent possible tax-related risks,but also optimize the financial
management structure of enterprises and enhance the industry competitiveness of
enterprises,which is an inevitable choice to cope with the current situation.
In this paper,the research methods used in this study of small and medium-sized
real estate enterprise Zmainly include case analysis method,interview survey method,
comparative analysis method,and literature research method.According to the latesttax law,the detailed analysis of the operating conditions of Company Z,combined
with the analysis of the tax-related situation of the enterprise,starts from the four
stages of real estate development to carry out the whole process of tax planning.
Specifically,in the preliminary preparation stage,planning is carried out from three
aspects:financing methods,land use rights acquisition methods and borrowing costs;
In the development and construction stage,start with the supplier,the project
contracting method and whether it is "fine decoration";Tax planning at the sales stage
mainly starts from sales pricing and promotion methods;Tax planning in the stage of
liquidation of real estate holdings is mainly from the decomposition of rental income
and the liquidation of land value-added tax and enterprise income tax.Based on this,in
order to achieve the expected goals and effects of tax planning,this paper selects a
project of an enterprise for case analysis,compares the tax indicators before and after
the application of the planning plan,and at the same time,explores according to the
current development status of the company,and focuses on the matters that should be
paid attention to in tax planning,and gives practical suggestions and countermeasures.
It is hoped that through the research of this paper,the relevant theories of tax planning
can be enriched and verified,and can provide a strong reference for the long-term
healthy development of the same type of small and medium-sized enterprises to a
certain extent.
KEYWORDS:Tax planning Real estate enterprise Case analysis Staged
planning 目录
1绪论.........................................................................................................1
1.1研究背景...........................................................................................1
1.2研究目的及意义...............................................................................3
1.2.1研究目的.....................................................................................3
1.2.2研究意义.....................................................................................3
1.3研究综述...........................................................................................4
1.3.1税收筹划的理论研究.................................................................4
1.3.2税收筹划的分类研究.................................................................5
1.3.3房地产行业税收筹划研究.........................................................6
1.3.4研究述评.....................................................................................7
1.4研究内容及方法...............................................................................7
1.4.1研究内容.....................................................................................7
1.4.2技术路线图.................................................................................8
1.4.3研究方法.....................................................................................9
1.5研究的创新之处.............................................................................10
2相关理论基础......................................................................................11
2.1税收筹划的界定及分类.................................................................11
2.1.1税收筹划的概念界定...............................................................11
2.1.2税收筹划的分类.......................................................................11
2.2税收筹划的原则及方法.................................................................13
2.2.1税收筹划的原则.......................................................................13
2.2.2税收筹划的基本方法...............................................................14
2.3相关经济学理论.............................................................................18
2.3.1契约论.......................................
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