| 以下仅列出文章摘要、目录等部分内容，如需获取完整论文资料，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| 浅析房地产企业所得税税务筹划——以碧桂园集团为例 摘 要 近年来我国房地产企业竞争激烈，同时由于国家对房地产业宏观紧缩政策的相继出台，降低成本并赢得利润是我国房地产企业急需解决的问题。房地产业税务筹划是对房地产业在筹资、建设、经营相关方面事先进行安排，由于房地产企业的特殊性，房地产企业的开发周期比较长，产品占有资金量大、资金回收缓慢，涉及到税种多，税收成本在整个生产成本中占有较大比重，因此房地产业的生产经营进行有效的筹划，以此来降低税务成本，从而获得更高的税后利润。并非所有的税务筹划都是可以按部就班，企业进行合理的税务筹划能够给企业带来效益，但是如果实施的税务筹划不合理不仅不能达到节税的目的，而且还会造成成本的增加以及浪费，甚至涉及到税务风险。本文先对房地产企业税务筹划的背景、现状及意义进行介绍，写明本文的主要创新点和主要研究内容，引入税务筹划相关概念，对税务筹划的特性、动因进行分析，以及制定税务筹划方案的限制性进行介绍；通过相关税种和环节对房地产项目的税务筹划重点进行分析；针对案例的真实情况，并对研究集团的优点及缺点进行分析，给出了相应的建议及对策。 关键词：房地产；税务筹划；碧桂园 Abstract In recent years, the competition of real estate enterprises in China is fierce.At the same time, due to the national macro tightening policy,reducing costs and winning profits is an urgent problem for real estate enterprises in China. The tax planning of real estate industry is to arrange the real estate industry in advance in financing, construction and operation. Due to the particularity of real estate enterprises,the development cycle of real estate enterprises is relatively long, the amount of products occupies large capital and the fund recovery is slow. There are many taxes involved.The tax cost accounts for a large proportion of the whole production cost.Therefore, the production and operation of the real estate industry has a large proportion Effective planning, in order to reduce the tax costs, and thus to obtain higher after tax profits. Not all tax planning can be carried out in accordance with the rules.Reasonable tax planning can bring benefits to enterprises.However, if the implementation of tax planning is unreasonable,it can not only achieve the purpose of tax saving, but also cause cost increase and waste, even involve tax risks. This paper first introduces the background, status and significance of tax planning of real estate enterprises,describes the main innovation points and main research contents of this paper,introduces the relevant concepts of tax planning,analyzes the characteristics and causes of tax planning, and introduces the limitations of the formulation of tax planning plan; through the relevant tax categories and links, the tax planning focus of real estate projects is divided Analysis; according to the real situation of the case, and the advantages and disadvantages of the research group are analyzed, and corresponding suggestions and countermeasures are given. Key words: real estate; tax planning; Country Garden |
