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1、I摘要税收筹划是企业追求自身利益的需要。税收作为企业成本，是与企业利益密切相关的，合理、有效地控制企业成本，取得利润最大化是每企业的经营目标。而通过税收筹划，纳税人可以合理、合法、有效地减少企业的税务负担，提高资本回收率，实现企业利益最大化，为企业的进步发展创造生机。因此，随着社会经济的发展，税收筹划日益成为纳税人理财或经营整体中不可缺少的个重要组成部分。房地产行业是典型的资金密集型行业，具有投资大、风险高、周期久、供应链长、地域性强的特点，加之现在房地产企业数量众多，竞争越来越激烈。房地产企业必须通过税收筹划的手段达到企业税务负担最小化，从而减轻资金压力，降低成本，增加经济效益，打造企业的竞
2、争优势，为公司的健康、安全发展打下基础。本文通过分析山西伟业房地产开发有限公司的税收筹划现状及存在的问题，就影响其经营的主要税种营业税和土地增值税提出适合的税务筹划方案，并分析了房地产开发企业在税收筹划中应注意的问题。关键词 房地产开发企业 税收筹划 IIAbstractTax planning is the need to pursue the interests. Revenue as the cost of doing business, and business interests are closely related, reasonable and effective in con
3、trolling costs, maximizing profits for each the target business. Through tax planning, taxpayers can be reasonable, lawful, effective in reducing the tax burden on enterprises to improve the capital recovery rate, the interest of maximizing enterprises, the enterprise into the stepbysteps developmen
4、t of life. Thus, with the social and economic development, tax planning is increasingly becoming the overall operation of the taxpayer or fiscal indispensable an important component. The real estate industry is a typical capitalintensive industry with large investment and highrisk, long cycle, suppl
5、y chain length, the strong regional characteristics, in addition to the large number of real estate now, more and more intense competition. Real estate tax planning must be a means to achieve the smallest tax burden of enterprises, so as to reduce the financial pressure to reduce costs and enhance e
6、conomic efficiency and create competitive advantages for the companys health, safety lay the foundation for development. In this paper, by analyzing the real estate Development Co., Ltd. Shanxi weiye tax planning and problems of the status quo, the impact of its operations on the main types of busin
7、ess tax and land valueadded tax to the appropriate program planning, and analysis of real estate development enterprises should pay attention to tax planning problems. Key words in real estate development business ,tax planningIII目录摘要 .IAbstract.II第 1 章 绪论 .11.1 选题的背景 .11.2 研究现状 .21.3 论文研究目的、意义 .3第
8、2 章 税收 筹划的理论阐述 .52.1 税收筹划的概念 .52.1.1.税收筹划与偷税、避税等相关概念的辨析 .52.1.2 税收筹划的特点 .52.2 税收筹划的产生和发展状况 .62.3 房地产开发业税收筹划的必要性和可行性 .72.3.1 房地产开发业税收筹划的必要性 .72.3.2. 房地产开发业税收筹划的可行性 .8第 3 章 山西伟业房地产开发有限公司税收筹划概况 .103.1 山西伟业房地产开发有限公司概况 .103.2 山西伟业房地产开发有限公司的税收筹划情况 .11第 4 章 山西伟业房地产开发有限公司税收筹划方案 .134.1 营业税筹划 .134.1.1.营业税的主要内容 .134.1.2 营业税的税收筹划 .144.2 土地增值税收筹划 .174.2.1 土地增值税的主要内容 .174.2.2 土地增值税的税收筹划 .194.2.3 企业税收筹划的应用分析 .204.3 企业所得税筹划 .224.3.1 企业所得税的主要内容 .224.3.2 企业所得税的税收筹划 .244.3.3 企业税收筹划的应用分析 .
