本科论文摘 要 房地产行业是中国经济发展体的重要组成部分，不仅可以增加国家财政收入，还可以使我国经济水平稳步增长。在房地产开发企业的纳税业务中，近年来纳税要求逐渐改变，纳税种类变得复杂。伴随着营改增三项重大税制改革在房地产开发业务中发挥了重要作用，公司税率和税金计算标准已发生重大变化。在这种情况下，如果能够实现纳税筹划，就可以从经济的角度有效提高房地产开发商的税收水平，减轻税收负担，增加税后收入，提高企业行业竞争力。本文以房地产开发企业为研究对象，对企业进行分析和调查，得出纳税筹划新思路。提出了在纳税筹划中需要注意的问题，提出针对其风险的措施，帮助企业减少因风险带来的不必要损失。本文从纳税筹划的角度着眼于纳税筹划的风险分析，提出规避风险的方法，预防可能出现的问题，实现房地产开发企业的稳定发展。 关键词:纳税筹划；风险评估；房地产开发企业本科论文AbstractReal estate is an important part of China's economic development. It can not only increase the country's fiscal revenue, but also enable China's economic level to grow steadily. In the tax payment business of real estate development companies, tax requirements gradually change. With the reform of the three tax systems that replace value-added tax with business tax, it plays an important role in real estate development enterprises. Corporate income tax rates and the types of tax payments have become more and more complex in recent years. There are great changes in calculation standards. In this case, if a tax plan can be realized, the tax level of real estate developers can be effectively increased from an economic perspective, the tax burden can be reduced, after-tax income can be increased, and enterprises in competitive industries can be improved. This article takes real estate development enterprises as the research object, analyzes and investigates the entire business cycle of the enterprises, and draws up new ideas for tax planning. This article p...
