税务管理专业 万科房地产公司纳税筹划研究

万科房地产公司纳税筹划研究摘 要我国关系到民生的主要行业以及主要经济来源都是房产行业。在经济与产业不断发展和成熟的形式下，竞争亦是愈演愈烈,企业盈利状况颇受冲击。在我国税务政策复杂多变的大环境下，房地产行业涉及到多种多样的税收种类，行业税负一直处于较高水平，房地产公司的经营难度较大。房地产企业要想在竞争中处于不败之地,积极开展纳税筹划工作是公司不可避免的选择。本文根据国家最新税法规定，联系纳税筹划理论，从选题背景、国内外文献综述及理论入手，并根据地产企业的纳税近况和运营特点，思量企业所触及的税种，制定出一套完全符合公司实际情况的纳税筹划设计方案。本文从企业所得税、土地增值税开始着手详细展开纳税筹划的工作，经过剖析万科地产最近 3 年的税负状况，使地产企业更加有效降低税收成本，强化现金流管理，达成价值最大化的目标。关键词：房地产公司；土地增值税；纳税筹划Research On Tax Planning Of Vanke Real Estate CompanyAbstractOur country concerns people's livelihood the main industry as well as the main economic source is the real estate industry. With the development and maturity of Economy and Industry, the competition is becoming more and more vicious, and the profit of enterprises is influence.With the development and maturity of Economy and Industry, the competition is becoming more and more violent, and the profit of enterprises is impacted. In the complex and changeable environment of tax policy, the real estate industry involves many kinds of tax, the tax burden is always at a high level, and the real estate companies have great difficulty in operating. If the real estate enterprise wants to be in an invincible position in the competition, it is an inevitable choice for the company to actively carry out the tax planning.In this paper, according to the latest tax law of the country, combined with the tax planning theory, starting with the background of the topic, Literature Review and theory at home and ...