增值税纳税筹划方案研究-以某公司为例(论文16900字)
摘 要
纳税筹划是缴税人依据所涉及的税收环境，在我国法令准许的领域内，对公司的经管事项或涉税事项施行事前策划，设法避免税务风险，节制降低税收负担，从而完成让缴税人财政权益无穷大的一连串行动。伴同社会主义市场经济体制持续的完备和成长，房地产公司渐次趋向成熟，成为拥有巨大进步潜力的重要行业。与此同时，高额房价、住房困难等伴随发生的民生问题也备受关注，而房地产公司作为房地产业的重要角色更成为了社会公众着眼的焦点。土地增值税又是房地产公司所交纳的最重要的税收种类的一种，对其收益有着至关重要的作用，所以对土地增值税的筹划是房地产公司增强竞争力的重要手段。怎样实行行之有效的纳税筹划，也会直接关系到房地产公司利润的实现。
借鉴国内外纳税筹划的先进原理，从土地增值税纳税筹划的角度入手，根据青达公司的实际情况，站在缴税人角度，探讨具体房地产公司如何合理合法运用税法优厚细则实行纳税筹划。起首为引言，重要大环境和作用、探索的目标物及手段、论文的框架和布局等；其次是有关原理综述，主要说明纳税筹划及土地增值税纳税筹划的含义、基础原理和方式；再次介绍青达公司的基础景况，并对公司纳税筹划的环境加以分析。
关键词：房地产企业；土地增值税；纳税筹划
Abstract
Tax planning is a tax based on people involved in the tax environment, the Act permitted within our field, the company's tax-related economic issues or matters of planning in advance, try to avoid tax risks, control reduce the tax burden, thereby completing the tax so that people financial interest infinite series of actions. With the socialist market economic system of complete and sustained growth, real estate development enterprises gradually maturing, has a huge potential for progress has become an important industry. Livelihood issues at the same time, high prices, housing difficulties are also associated with the occurrence of concern, and real estate development enterprises as an important role in the real estate industry has become the focus of the public eye. LAT is the most important kind of a tax paid by real estate development enterprises, their income has a crucial role, so the land tax planning is an important means of real estate development enterprises to enhance competitiveness. How to implement effective tax planning, will be directly related to the real estate development enterprises realized profits.
In this paper, we learn from the advanced theory of tax planning, land value-added tax planning from the start point of view, according to the actual situation of green real estate development companies, people standing tax point of view, to explore specific real estate development enterprises to use legitimate favorable tax rules implemented Tax Planning. First is the introduction, important topics including the environment and the role of this Title, exploration targets and means paper frame and layout; followed by a review related principle, introduces tax planning and land value-added tax planning content, the basic principles and methods; re-introduce the basic situation of Youth of the company, and the company's tax planning environment to be analyzed; and then discusses the reasons for Youth of the company retained land value tax planning and the resulting problems.
Key Words: Real estate company Land appreciation Tax planning
目 录
摘 要 I
Abstract II
一、绪论 5
（一）研究背景 5
（二）研究目的及意义 6
1.研究目的 6
2.研究意义 6
（三）国内外文献综述 6
1.国外文献综述 6
2.国内文献综述 8
（四）研究的主要内容 9
二、青达公司纳税筹划环境分析 10
（一）青达公司基本情况 10
（二）青达公司纳税筹划环境分析 10
（三）筹划人员专业水平良莠不齐 11 11
（四）没有充分利用税收优惠政策 11
（五）没有灵活运用相关筹划技巧 11
三、增值税纳税筹划方案 13
（一）增值税纳税筹划基本目标 13
（二）单独设立筹划部门负责纳税筹划 13
（三）选择项目核算方式进行纳税筹划 13
（四）运用合理定价方法进行纳税筹划 14
（五）适度加大建造成本进行纳税筹划 17
四、增值税纳税筹划方案的实施 18
（一）方案的实施步骤 18
（二）方案的风险分析 18
（三）方案的实施保障 18
1.企业各组织机构之间协调配合 18
2.领导层把握全局进行正确决策 19
3.加强内部控制实施制度化管理 19
结 论 20
致 谢 21
参考文献 22 |
