IV 摘要 随着我国城市化的快速发展，房地产业的发展随之提速。据中央统计局数据显示， 2016年以来，房地产业对GDP的贡献率稳定在6%左右，已成为我国国民经济增长的 支柱产业和国家税收的主要来源。房地产业快速发展的影响还体现在其对钢铁、建材、 水泥、家电等欧亿·体育（中国）有限公司发展的积极推动作用。房地产业的繁荣将直接影响到上述产业的经 济效益。同时，房地产业具有“投资规模大、建设周期长、涉及税种多”的特点，使 得许多欧亿·体育（中国）有限公司难以与其税负相匹配。近两年来，中国经济发展进入“高速发展”向“高 质量发展”的转换，尤其近两年，山东提出新旧动能转换，转换发展观念由显重要。 在这种背景下，房地产业亟需树立新发展观，形成独特优势，以便在库存过剩、竞争 激烈的生存环境中求发展、求突破。同时，我国坚持市场主导、政府调控，国家对房 地产业的宏观调控政策愈加完善，而税收正是政府宏观调控的主要手段。在此背景下， 税务筹划越发收到企业重视，成为财务管理的重要板块，做好优质的税务筹划已成为 企业减税降费、创效增收、提高市场竞争力的必然要求。 现阶段房地产企业税务筹划已成为企业本身和研究学者所关注的领域，目前我 国房地产业本身仍是带动经济增长的支柱产业和国家税收的重要来源，但它的生存环 境已比以往更加严苛，在这个新旧动能转换持续时间不会太短的阵痛期内，生存是房 产企业的第一目标，而税务筹划就是现阶段求生存的重要手段。税务筹划能在很大程 度上帮助企业生存发展。首先，优质的税务筹划可以合法、有效的为房产企业减税降 费，提供利润空间。其次，可以提高企业的税法遵从度，有效防范税务风险。再次， 税务筹划的合法性可以帮助主管税务机关客观地了解企业需求，健全房地产业的税法 规章制度，提升征管质效，建立良好的税企关系。最后，优质的税务筹划对企业财务 人员有较高的财税业务要求，能够有效提高企业人力物力资源配置，助力企业结构优 化调整，促进房地产业健康转型。因此，开展房地产企业税务筹划研究，不仅能够为 企业合法、合理进行税务筹划提供指导，助力企业存发展、求突破，顺利实现健康转 型，更能帮助财税部门完善房地产欧亿·体育（中国）有限公司法律规章，提高纳税人税法遵从，建立良好政 企关系。 本文通过研究GY房地产公司组织架构以及Q项目的涉税事项，分析Q项目税务 筹划存在的问题，针对不同环节和不同税种提出合理的税务筹划方案设计，对设计前 后进行利润比对，使税务筹划的效果显而易见。 关键词：房地产公司 税务筹划 财务管理 方案设计 风险应对 Abstract V Abstract Three-dimensional micro/nano structures are constitution foundation of the microoptics, microelectronics, microfluidics, microbial stents and metamaterials. Their unique micro morphological structures endow them special properties, such as optical, elAim With the acceleration of urbanization in China, the real estate industry has been developing rapidly.According to the Central Bureau of Statistics, the contribution rate of the real estate industry to GDP has remained stable at around 6% since 2016, andit has become the pillar industry of China's current national economic growth and the main source of national tax revenue.The impact of the rapid development of the real estate industry is also reflected in the positive role in stimulating the development of industries such as iron and steel, building materials, cement and household appliances. The prosperity of the real estate industry will directly affect the economic benefits of the above industries.At the same time, the characteristics of "large investment scale, long construction cycle and many types of taxes involved"makes a heavy tax burden to it which is too hard for many other industries to bear.In the past two years, the economic development of China comes to a new stage.As the cement and steel industry, which are closely related to real estate industry,became the twomost serious overcapacity industriesin China, the real estate industry also needs to destock.Under the pressure of policy, market demand and excess inventory, the profit margins of real estate industry are squeezed.The tough situation of the industryand more intensecompetition asks enterprises must have unique advantages to get better development.As the government encourages healthy development of the real estate industry and more macro-control policies emerges, taxation as a lever has become one of the directions of real estate control.Under such a background, tax planning, as an important part of corporate financial management, has increasingly become an important way for real estate enterprises to reduce tax burden and create reasonable efficiency and income.Good tax planning has become an inevitable requirement for China'sreal estate enterprises to survive, develop and improve their market competitiveness. Tax planning in the real estate industry has always been one of the hotspots of academic research. At present, the ecological environment of China's real estate industry is Abstract VI complex and the profit margin of the industry is tight, but it is still an important growth point for promoting economic development. It is facing a relatively long test period. Survival is the first consideration in the real estate industry, and tax planning is an important means of survival at this stage. From the feasibility point of view, firstly, tax planning is an effective wayfor real estate enterprises to reasonably reduce their tax burden; secondly, tax planningcan increase the enthusiasm oftax paying enterprises through tax planningat a certain extent; thirdly, legal tax planning helps tax authorities to understand the demand for tax avoidance in the real estate industry, enriches the theoretical content of relevant fields in China, and is an important channel for tax authorities to improve the tax system of the real estate industry;fourthly, effective tax planning requires enterprise’stax-involved personnel to have high levels of financial management, which will improve the effective allocation of enterprise resources, optimize the industrial structure, and promote the healthy transformation of the real estate market. Therefore, the study of tax planning of real estate companies can improve the theory of tax planning in the real estate industry, provide practical guidance for enterprises to legally and rationally conduct tax planning, and improve profit margins and competitiveness. Key words: Real estate Company Tax planning Financial management Scheme design Risk response 目录 VII 目 录 摘要 ........................................................... IV ABSTRACT .......................................................... V 第1章 绪 论 .................................................... 1 1.1 课题研究背景 .................................................... 1 1.2 意义和应用价值 .................................................. 1 1.3国内外研究现状及评述............................................. 2 1.3.1国内、外关于税务筹划的研究发展现状 ......................... 2 1.3.2关于税务筹划风险的相关研究 ................................. 3 1.3.3关于房地产业税务筹划的研究发展现状 ......................... 4 1.3.4文献评述 ................................................... 5 1.4研究内容......................................................... 5 1.5研究方法......................................................... 6 1.6创新性........................................................... 7 第2章 房地产企业税务筹划相关理论 ................................... 2.1 税务筹划的定义 ...................................................8 2.2 税务筹划的特点 ..................................................8 2.2.1合法性 ....................................................9 2.2.2事先性 .....................................................9 2.2.3风险性 .....................................................10 2.3 税务筹划的意义 ...................................................11 2.3.1实现纳税人经济利益最大化 ..................................12 2.3.2提高纳税人税法遵从意识 ....................................12 2.3.3促进税制不断完善 ...........................................12 2.4 税务筹划与偷、逃、欠、骗税的区别 ..................................13 2.4.1税务筹划与偷税、逃税的区别 .................................13 2.4.2税务筹划与欠税的区别 .......................................14 2.4.3税务筹划与骗税的区别 ......................................14 2.4.4税务筹划和避税的区别 .......................................14 2.5税务筹