文档介绍：华中科技大学
硕士学位论文
房地产开发企业税收筹划研究
姓名:王超
申请学位级别:硕士
专业:工商管理
指导教师:王韬
20061001
摘要
目前在全国范围内,尤其是在大城市由于房价过高而造成为数不少的商品房积
压。导致商品房价格过高的原因很复杂,其中税费的比重大是一个重要的原因。因此,
如何进行税收筹划、合理降低税收负担,有效降低房价成为一个广受关注的问题。
本文对房地产开发企业的税收筹划做了初步的探讨,通过分析我国现行房地产税
收制度和房地产开发企业税收筹划的现状,阐述了房地产开发企业开展税收筹划的必
要性和可行性;研究了房地产开发企业在税收筹划方面存在的空间和筹划点,提出了
房地产开发企业在运用税收筹划方面需要注意的问题;结合房地产开发企业的特点和
实际情况分税种分析了房地产开发企业的税收筹划方法和技巧。
综合分析房地产开发企业应缴纳的各项税收及其政策规定发现房地产开发企业
在经营过程中涉及到的税种很多,然而由于税收筹划本身也具有一定的成本,并不是
所有的税种都是可以筹划的。为了获取更大的收益,房地产开发企业必须对需要进行
筹划的税种进行选择,本文通过对营业税、企业所得税、土地增值税等对房地产企业
收入影响较大的税种进行具体的税收筹划分析,进而提出一些筹划的操作方法以供探
讨。

关键词:房地产开发企业税收筹划税收负担
I
Abstract
At the present time, the soaring price of mercial house has resulted in the
overstock of a large number mercial houses; especially in some large cities things
are even worse. Among the factors that have contributed to this overstock, a large
proportion of tax and fees in the price is an important one. Therefore, it has e a hot
topic as to how to make feasible tax planning and substantially reduce the tax burden,
lowering the house price to a reasonable level.
In this paper, the author has made a pilot study of the tax planning of the real estate
pany. Analyzed the current tax system of our country and tax planning of
the real estate pany, made a description of the necessary and feasible of
the tax planning of the real pany, studied the space of tax planning, brought
forward some problems in tax planning, and based on the characters and circumstances of
the real estate pany analyzed a series of methods and techniques of tax
planning.
Since various taxes are involved in the routine operation of a real estate development
company, and the activity of tax planning itself will cause a certain kind of cost, not all the
taxes are worth of planning. In order to gain more profits, a real estate development
company firstly has to make the decision as to which taxes are to be planned. Besides,
when in making tax planning, pany