A房地产开发企业土地增值税清算分析及其税收筹划

发布时间：2018-06-04 12:48

本文选题：房地产开发企业 + 税收筹划　；参考：《宁波大学》2017年硕士论文

【摘要】：长期以来,土地增值税是房地产开发企业主要税负之一,它直接影响房地产开发企业的利润增长。为促进房地产健康发展,控制房价,增加财政收入,国家税务总局加强对房地产开发企业的土地增值税征收管理,加大土地增值税清算力度,土地增值税征收和管理越来越严格。为实现企业利润最大化,降低企业税收成本,提高企业市场竞争力,房地产开发企业不得不重视土地增值税清算工作,土地增值税税收筹划应运而生。本文运用文献研究法、案例研究法、对比分析法等研究方法,选取A房地产开发企业为研究对象,对该企业的开发项目土地增值税清算进行详细分析,并开展该企业土地增值税税收筹划的研究。在梳理总结国内外有关土地增值税和税收筹划方面的研究文献成果的基础上,确定本文的研究内容和方法;其次通过对土地增值税和土地增值税清算政策的阐述,分析和研究我国房地产开发企业受到清算政策的影响及其自身的税负状况,从而说明土地增值税税收筹划的必要性及其影响因素;接着详细分析A房地产开发企业土地增值税清算案例,介绍A房地产开发企业概况、财务情况及其所开发项目情况,对开发项目清算过程和结果加以分析,发现清算后企业利润由盈为亏的问题,分析问题产生的主要原因,提出从分解销售收入、增加扣除项目、清算时点和利息支出四方面进行整体税收筹划的方案,并将其税收筹划前后效益进行对比,用数据来验证A房地产开发企业土地增值税税收筹划的重要性和可行性;最后对房地产开发企业土地增值税税收筹划风险进行详细的分析,提出房地产开发企业要重视土地增值税税收筹划工作,加强税收筹划工作的风险防范意识,建立风险绩效评估的建议。本文得出的结论有:(1)土地增值税税收筹划是企业的内在需要,企业管理层必须要高度重视;(2)增值率是土地增值税的核心内容,房地产开发项目的应税收入和扣除项目是影响增值率的主要要素,需要围绕这两个要素开展土地增值税税收筹划;(3)房地产开发企业要重视土地增值税税收筹划工作,统筹协调税收筹划工作,时刻意识到税收筹划风险的存在性,加强税收筹划工作的风险防范意识,建立应对税收筹划风险控制对策;(4)结合企业自身特点,灵活运用土地增值税税收筹划方法,制定出符合实际情况的税收筹划方案。
[Abstract]:For a long time, land value-added tax is one of the main tax burden of real estate development enterprises, which directly affects the profit growth of real estate development enterprises. In order to promote the healthy development of real estate, control housing prices and increase financial revenue, the State Administration of Taxation has strengthened the management of land value-added tax collection and liquidation of land value-added tax in real estate development enterprises. Land value added tax collection and management are becoming more and more stringent. In order to realize the profit maximization of the enterprise, reduce the tax cost of the enterprise and improve the market competitiveness of the enterprise, the real estate development enterprise has to pay attention to the settlement of the land value-added tax, and the tax planning of the land value-added tax comes into being In this paper, we choose A real estate development enterprise as the object of study by using the methods of literature research, case study and comparative analysis, and make a detailed analysis on the settlement of land value added tax (VAT), which is the development project of this enterprise. And carry out the enterprise land value-added tax planning research. On the basis of combing and summarizing the domestic and foreign literatures on land value-added tax and tax planning, the research contents and methods of this paper are determined. Secondly, through the elaboration of the settlement policy of land value-added tax and land value-added tax, This paper analyzes and studies the influence of liquidation policy on Chinese real estate development enterprises and their own tax burden, so as to explain the necessity of tax planning of land value-added tax and its influencing factors. Then it analyzes the case of land value-added tax settlement in A real estate development enterprise, introduces A real estate development enterprise's general situation, financial situation and the development project situation, and analyzes the liquidation process and result of the development project. To find out that the profit of the enterprise after liquidation is from profit to loss, to analyze the main causes of the problem, and to put forward a scheme for overall tax planning from four aspects: decomposing sales income, increasing deductions, clearing time points and interest expenditure. And compare the benefits before and after the tax planning, and use data to verify the importance and feasibility of land value-added tax planning in A real estate development enterprise. Finally, the risk of land value-added tax planning in real estate development enterprises is analyzed in detail. It is suggested that real estate enterprises should pay attention to the tax planning of land value-added tax, strengthen the risk prevention consciousness of tax planning, and establish risk performance evaluation. The conclusion of this paper is: (1) the tax planning of land value-added tax is the internal need of the enterprise, and the management of the enterprise must attach great importance to the value added tax rate, which is the core content of the land value-added tax. The taxable income and deductible items of the real estate development project are the main factors that affect the value added rate. The tax planning of land value-added tax should be carried out around these two factors. (the real estate development enterprises should attach importance to the tax planning of the land value-added tax. In order to coordinate the tax planning work, realize the existence of the tax planning risk, strengthen the risk prevention consciousness of the tax planning work, establish the countermeasures to control the risk of tax planning and combine the characteristics of the enterprise. The method of tax planning of land value-added tax should be used flexibly, and the plan of tax planning in accordance with the actual situation should be worked out.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

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