房地產公司納稅現(xiàn)狀存在的問題及改進措施.doc
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房地產公司納稅現(xiàn)狀存在的問題及改進措施,這是我個人原創(chuàng)的畢業(yè)論文，word論文格式，有實例闡述，內容很完整，僅在本站獨家提交18000字 摘要 房地產行業(yè)是我國的支柱性行業(yè)，體現(xiàn)了我國經濟的發(fā)展水平。伴隨著房地產的快速發(fā)展，涉及房地產的相關稅收政策也在不斷變化，稅在房地產開發(fā)公司的成本中所占的比例相...
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這是我個人原創(chuàng)的畢業(yè)論文，word論文格式，有實例闡述，內容很完整，僅在本站獨家提交
18000字
摘 要
房地產行業(yè)是我國的支柱性行業(yè)，體現(xiàn)了我國經濟的發(fā)展水平。伴隨著房地產的快速發(fā)展，涉及房地產的相關稅收政策也在不斷變化，稅在房地產開發(fā)公司的成本中所占的比例相當大，所以稅收政策對房地產開發(fā)企業(yè)的發(fā)展影響很大，如土地增值稅、所得稅、營業(yè)稅的稅收成本占利潤總額的比重很大。因此做好稅收籌劃工作，對降低房地產開發(fā)公司的稅收成本，提高企業(yè)的經濟效益具有重大的意義。
本文按稅種總結了房地產開發(fā)企業(yè)適用的納稅籌劃方法。根據房地產行業(yè)的特點，分別總結出了對營業(yè)稅、企業(yè)所得稅、土地增值稅適用的不同納稅籌劃方法，結合xx房地產公司所開發(fā)的項目進行具體分析和論證。本文從理論和實務兩個方面對房地產開發(fā)企業(yè)稅收籌劃問題進行了探討，在介紹稅收籌劃概念、特點和程序的基礎上，通過分析xx房地產開發(fā)有限公司稅收籌劃的案例，闡述房地產企業(yè)稅收籌劃的實際操作過程說明房地產開發(fā)企業(yè)如何通過稅收籌劃降低納稅成本用詳細具體數(shù)字來闡明稅收籌劃對房地產開發(fā)企業(yè)是何等重要。
關鍵詞 房地產開發(fā)企業(yè) 納稅政策 納稅籌劃
Abstract
Real estate industry is the backbone industries in China, reflected the development of our national economy level. Along with the rapid development of real estate, involving real estate related tax policy also changed, tax on the cost of real estate development company the proportion of quite large, so the tax policy of real estate development enterprise development impact, such as land value-added tax and income tax, business tax tax cost about 48% of total profit. So do tax planning work to reduce the real estate development companies, the tax cost and improve the economic benefit of enterprise is of great significance.
This civilization summarized according to taxes for real estate development enterprise tax planning method According to the features of real estate industry, summarized respectively for business tax, enterprise income tax, land VAT applicable tax planning method is different, and the powerful argumentation examples. Based on the theory and practice in two aspects of real estate development enterprise tax planning is discussed and the taxation planning in the introduction of the concept, characteristics and procedures, through the analysis based on jin real estate development Co., LTD, tax planning, expounds the case for real estate enterprises during actual operation of tax planning that real estate development enterprise how to reduce tax by tax planning with detailed cost figures to clarify tax planning on real estate development enterprise is so important。
Key words: real estate development enterprises tax policy tax planning
18000字
摘 要
房地產行業(yè)是我國的支柱性行業(yè)，體現(xiàn)了我國經濟的發(fā)展水平。伴隨著房地產的快速發(fā)展，涉及房地產的相關稅收政策也在不斷變化，稅在房地產開發(fā)公司的成本中所占的比例相當大，所以稅收政策對房地產開發(fā)企業(yè)的發(fā)展影響很大，如土地增值稅、所得稅、營業(yè)稅的稅收成本占利潤總額的比重很大。因此做好稅收籌劃工作，對降低房地產開發(fā)公司的稅收成本，提高企業(yè)的經濟效益具有重大的意義。
本文按稅種總結了房地產開發(fā)企業(yè)適用的納稅籌劃方法。根據房地產行業(yè)的特點，分別總結出了對營業(yè)稅、企業(yè)所得稅、土地增值稅適用的不同納稅籌劃方法，結合xx房地產公司所開發(fā)的項目進行具體分析和論證。本文從理論和實務兩個方面對房地產開發(fā)企業(yè)稅收籌劃問題進行了探討，在介紹稅收籌劃概念、特點和程序的基礎上，通過分析xx房地產開發(fā)有限公司稅收籌劃的案例，闡述房地產企業(yè)稅收籌劃的實際操作過程說明房地產開發(fā)企業(yè)如何通過稅收籌劃降低納稅成本用詳細具體數(shù)字來闡明稅收籌劃對房地產開發(fā)企業(yè)是何等重要。
關鍵詞 房地產開發(fā)企業(yè) 納稅政策 納稅籌劃
Abstract
Real estate industry is the backbone industries in China, reflected the development of our national economy level. Along with the rapid development of real estate, involving real estate related tax policy also changed, tax on the cost of real estate development company the proportion of quite large, so the tax policy of real estate development enterprise development impact, such as land value-added tax and income tax, business tax tax cost about 48% of total profit. So do tax planning work to reduce the real estate development companies, the tax cost and improve the economic benefit of enterprise is of great significance.
This civilization summarized according to taxes for real estate development enterprise tax planning method According to the features of real estate industry, summarized respectively for business tax, enterprise income tax, land VAT applicable tax planning method is different, and the powerful argumentation examples. Based on the theory and practice in two aspects of real estate development enterprise tax planning is discussed and the taxation planning in the introduction of the concept, characteristics and procedures, through the analysis based on jin real estate development Co., LTD, tax planning, expounds the case for real estate enterprises during actual operation of tax planning that real estate development enterprise how to reduce tax by tax planning with detailed cost figures to clarify tax planning on real estate development enterprise is so important。
Key words: real estate development enterprises tax policy tax planning
