税务筹划可以有效的减少企业的税负,为企业带来更多的资金流,进而可以赢得更多的
市场机会和发展,是企业提高核心竞争的重要手段

房地产企业在国家宏观经济发展中起到重要的作用,随着近几年的激烈竞争,企业
更加重视税务筹划的运用。本文通过对国内外税务筹划研究现状以及税务筹划定义等相
关概念为指导,研究房地产企业的税务筹划问题。将整体经营分成三个部分去具体分析,
注重整体与部分的关系,结合每个部门的特点进行税务筹划的具体研究

本文主要对辽宁保利地产这个企业作为具体研究对象,通过分析财税现状和特点,
发现税务筹划的问题,讲问题认真分析,结合辽宁保利地产实际情况,研究其税务筹划
问题,本文共举出六个案例,理论结合实际运用后,效果更为显著,也更容易接受。最
后提出税务筹划也具有风险性,因此,辽宁保利地产必须要加强风险防范意识,注重税
务筹划实施的保障问题,以推动企业快速的发展

希望通过本文的研究可以为辽宁保利地产带来实际价值,能够给辽宁保利地产这个
企业切切实实地减少税负,提高企业经济效益的同时,也可以为其他企业提供参考价值

关键词:税务筹划;房地产企业;税务筹划风险;辽宁保利
Abstract
In recent years, China's real estate business has been in the control phase, coupled with
competition among real estate companies increasingly fierce,making enterprises must find
the ability to be able to survive, but tax planning is an important means and methods to solve
problems. Tax planning can effectively reduce the corporate tax burden for enterprises to
bring more cash flow, in turn, can win more market opportunities and development is an
important means to enhance the core competitiveness of enterprises.
In this paper, in-depth analysis of the domestic and foreign scholars for research and
summarize the results of tax planning, by summarizing the practical application of the theory
to guide through tax planning. Also through theoretical analysis, combined with the actual
situation in the real estate business, and tax planning into the development and construction,
trading and retain three stages. And tax characteristics of each of these three stages were
analyzed and summarized, so that the entire tax planning coherence, value overall
effectiveness, help design tax planning schemes.
After the paper focuses on the enterprise Liaoning Poly Real Estate as a specific object
of study, through the analysis of the current situation and characteristics of taxation, tax
planning problems found, the necessity and feasibility analysis of tax planning, tax planning
program pointed, and practical case studies, for each comparison of each case are more easy
to understand, and finally the implementation of the safeguards proposed tax planning, tax
planning is conducive to the smooth development of the work.
This study workable and practical. I hope you can bring real value through this study
Liaoning Poly Real Estate, the real estate which can give Liaoning Poly enterprises honestly
reduce the tax burden, while increasing economic efficiency of the enterprises, but also can
provide a valuable reference for other companies.
Keywords: Tax Planning; Real Estate Companies; Tax Planning Risk; Liaoning
Poly