我国房地产开发企业税收筹划

【Abstract】wWw.shuoshilunwen.com As a frequent-talked topic recently, Tax planning refers to the measures taxpayer takes to streamline the payment of duty, lighten the burden of taxation, minimize imposition while maximize its profit. However, tax planing is a double-edged sword which brings proceeds while puts enterprise under the risk of sufferring a deficit or even worse, breaking the law. Hence, the research on tax planning is significantly meaningful.Acting as backbone industry for national economy, Real estate enterprises he become a highlight in economic development and enjoyed a mounting prospect. On the other hand, the challenges they facing now are also tremendous, namely, high unit value, long Construction period, hey Liabilities and unpredictable variations, etc. Moreover, the competition is getting more intensified, and the national overall regulation has become more constricted, the space for real estate enterprises to diminish domestic cost is condensed. Instead, tax as the exterior cost will play a significant role in company’s ultimate profit. Based on basic theories of tax planning, this thesis takes an initiative perspective to study real estate-related taxes like business tax, land value increment tax, Income Tax and building tax, etc.This thesis is made up of 5 parts: chapter 1 presents an outline with brief introduction of the research background, significance, approach, content of the paper; Chapter 2 explains basic tax planning theories regulating real estate enterprises; Chapter 3 elaborates the feature of Real Estate industry and the relevant taxation. Chapter 4 illustrates the major tax planning method utilized in business tax, land value increment tax, Income Tax, building tax; Chapter 5 exemplifies and verify the author’s outlook by the case of Company A, where the author has worked in as a part-time employee. All the evidences reconfirmed the value of tax planning.