房地产企业所得税筹划探讨

摘 要企业是市场经济的微观基础，它向市场提供商品或服务，是一个实行自主经营，自负盈亏、独立核算的具有法人资格的社会经济组织。全球化使得世界各国企业相互竞争，企业为了增强企业竞争力，不断缩小成本，提高利润。税收属于企业的外部成本，可以说，节约税收就相当于增加收入。税收筹划能够通过立法的方式降低企业成本，越来越受企业经营者的欢迎。我国的房地产行业一直以来就是我国的支柱产业，改革开放以来，国家鼓励投资，房地产行业犹如雨后春笋，迅速扩大，但是也带来了种种恶果：房价过高、行业间的恶性竞争、偷漏税等。国家税务总局将房地产行业列为作为税收专项检查重点，加强对房地产的监控。房地产行业为了减少成本，提高企业竞争力，进行税收筹划刻不容缓。企业所得税是房地产行业的主要税种，对所得税进行筹划，有利于减少税收支出，提高企业价值，增强企业核心竞争力，意义十分重大。本文追本溯源，从税收筹划的概念说起，了解税收筹划的特点、基础理论、积极影响，分析了企业所得税的特征、地位、筹划必要性，并以南宁市 LG 房地产开发有限公司为实例，对该公司的企业所得税问题进行研究分析，找出该企业当前在哪税种中存在的问题，提出筹划目标，锁定筹划中需要的技术，并选取了五个与企业所得税有关的税收筹划重点，进行税收筹划前后对比，以减税的结果说明企业所得税税收筹划在房地产企业中运行的重要作用。关键词：房地产企业；企业所得税；税收筹划IAbstractAn enterprise is the micro-foundation of a market economy. It provides goods or services to the market. It is a socio-economic organization with independent corporate status, self-financing, self-financing, and independent accounting. Globalization has enabled companies from all over the world to compete with each other. In order to enhance their competitiveness, companies continue to reduce costs and increase profits. Taxation is an external cost of an enterprise. It can be said that saving taxation is equivalent to increasing income. Tax planning can reduce the cost of enterprises through legislation, which is increasingly welcomed by business operators.China's real estate industry has alway...