摘要
房地产企业涉及税种多、税收负担重。并且政府近期新出台了一些税收法规以加大对房地产行业的宏观调控力度,如2006年12月28日国家税务总局《关于房地产开发企业土地增值税清算管理有关问题的通知》,2006年6月16日财政部、国家税务总局联合发文的《关于调整房地产营业税有关政策的通知》。在此背景下,进行房地产企业的税收筹划研究,对房地产企业来说,是关系到企业生存的大问题,有很强的现实意义;对政府来说,可以促进房地产的平稳发展,符合政府的宏观调控目的。
本文首先从理论的高度对税收筹划的研究意义、国内外研究成果、研究方法和研究内容、理论依据、基本要求、基本思路等方面进行了论述。在此基础上,笔者将研究课题进一步具体化,针对影响房地产企业最大的三个税种——营业税、土地增值税、企业所得税所涉及的税收筹划问题按税种展开论述。在论述的过程中,先对房地产企业涉及的税收法规内容进行分析,其次分析涉及的税收优惠政策,然后依据税收筹划的基本思路进行税收筹划方案研究。
考虑到企业的经营行为是受多税种复杂和交错影响的,从单个税种进行税收筹划容易以偏概全,因此,笔者以一个房地产企业集团为例进行综合税种税收筹划的实验研究,在分析集团原有税收筹划方法的基础上,针对集团的实际情况提出新的税收筹划方案,新方案为集团节省巨大的税收支出。
最后,笔者基于风险分析提出对房地产企业税收筹划的建议。
本论文的主要创新之处在于:针对实际房地产企业集团,充分利用集团能够进行资本运作的优势,深入地从房地产项目设立、开发建设、销售环节综合各税种进行税收筹划,结合集团经营实际有选择地提出新的税收筹划方案,富于可操作性。
The real estate companies are involved in many categories of taxes and heavy tax burden. Furthermore, the central government released some tax laws to enhance the macro-control on the property sector recently. For example, Notice of the State Administration of Taxation on the Relevant Issues Concerning the Settlement Management of Land Value-added Tax on Real Estate Enterprises on Dec. 18th, 2006 and Notice of the Ministry of Finance and the State Administration of Taxation on Some Policies for the Business Tax on the Construction Sector on Jun. 16th, 2006. Under this background, it is important to do some tax planning research, and it is a great existent problem for those real estate companies. As for the government, such research can make the real estate sector develop steadily, and it is also in line with macro-control target.
Firstly, this article discusses such research’s significance, research achievement at home and abroad, theory basis, basic requirement and approaches from theory side. Then, the writer materializes the research project, and discusses the tax planning about sales tax, Land Value-added Tax and corporate income tax, which are the 3 categories of taxes that have greatest effect on the real estate company. In the discussion, the writer analyses the contents of tax laws related to the real estate company at first, and then analyses those rated preferential tax policy, and studies tax planning resolution based on the basic approaches of tax planning finally.
Considering that the corporate operations are affected by muti categories of taxes crossly, it would be fallacy of composition if tax planning from single category of tax. As such, the writer takes a real estate group as an example and studies its tax planning of consolidated tax. Based on the old tax planning of the group, the writer offers a new tax planning resolution according its practical situation, and the new one saves huge tax expenditure.
Finally, the writer gives some advice of tax planning to the real estate company on the basis of risk analysis.
The innovation of the dissertation lies in: aiming at a existed real estate company, taking full advantage of its ability of capital operation, tax planning by integrating every category of tax from the set-up, construction to sales, presenting a new tax planning resolution alternatively based on the group’s operating reality, and it has great operability.
引文
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