-I- 中文摘要 住房问题是人民群众的基本生活问题，解决住房问题是政府的重点工作内容 之一。房地产企业的健康发展对合理解决住房问题帮助很大，因此，房地产开发 企业会受到政府的持续关注，其经营活动也会受到税务机关的重点监控。近年来， 我国的纳税体制不断完善，减税降费工作的开展更使企业减轻了纳税负担。企业 充分利用国家优惠政策进行纳税筹划，将会对自身的长远发展有益。综上所述， 房地产开发企业合理进行纳税筹划对国家和企业自身都具有重要意义。 本文首先对纳税筹划的相关概念及理论进行探讨，阐明纳税筹划的基本概念 和理论依据。其次，以H房地产公司为例详细讨论了房地产企业的纳税筹划问题， 包括该企业的税负状况和目前经营中存在的问题，制定对H房地产公司经营各环 节的纳税筹划方案。再次是将纳税筹划方案应用到H房地产公司即将运行的LJ楼 群项目，测算出纳税筹划方案实施后将会给企业带来的收益。最后对以上纳税筹 划方案的实施成果进行总结，以便于给其他房地产开发企业提供纳税筹划方面的 参考。 关键词：纳税筹划；房地产公司；方案设计 黑龙江大学硕士学位论文 -II- Abstract The housing problem is a basic living problem of the people. Solving the housing problem is one of the key tasks of the government.The healthy development of real estate enterprises contributes a lot to the reasonable solution of housing problems. Therefore, real estate development enterprises will receive continuous attention from the government, and their business activities will also be monitored by tax authorities. In recent years, China's tax system has been constantly improved, and the work of tax reduction and fee reduction has made enterprises reduce the tax burden. Making full use of national preferential policies for tax planning will be beneficial to the long-term development of enterprises. To sum up, the reasonable tax planning of real estate development enterprises is of great significance to the country and the enterprises themselves. This paper first discusses the relevant concepts and theories of tax planning and expounds the basic content of tax planning. Secondly, taking H real estate company as an example, the tax planning problems of the real estate company were discussed in detail, including the tax burden of the enterprise and the existing problems in the current operation, and the tax planning plans for all aspects of the operation of H real estate company were formulated. Thirdly, the tax planning scheme is applied to the upcoming LJ building group project of H real estate company to calculate the income that will be brought to the enterprise after the implementation of the tax planning scheme. Finally, the implementation results of the above tax planning scheme are summarized, so as to provide tax planning reference for other real estate development enterprises. Keywords: Tax planning;Real estate company;The project design 目录 -III- 目录 中文摘要...........................................................................................................................I Abstract...........................................................................................................................II 绪论..................................................................................................................................1 一、研究背景与研究意义......................................................................................1 （一）研究背景...............................................................................................1 （二）研究意义...............................................................................................1 二、国内外研究现状..............................................................................................2 （一）国外研究现状.......................................................................................2 （二）国内研究现状.......................................................................................3 （三）国内外研究现状评述...........................................................................6 三、研究内容和方法..............................................................................................6 （一）研究内容...............................................................................................6 （二）研究方法...............................................................................................7 第一章 纳税筹划的相关概念及理论............................................................................8 第一节 纳税筹划的定义与特征.............................................................................8 一、纳税筹划的定义.......................................................................................8 二、纳税筹划的特点.......................................................................................8 第二节 纳税筹划的原则和方法.............................................................................9 一、纳税筹划的原则.......................................................................................9 二、纳税筹划的方法.....................................................................................10 第三节 纳税筹划相关理论....................................................................................11 一、税收的价格理论......................................................................................11 二、税收效应理论..........................................................................................11 三、有效纳税筹划理论.................................................................................12 本章小结................................................................................................................12 黑龙江大学硕士学位论文 -IV- 第二章 H房地产公司纳税筹划现状与问题分析......................................................13 第一节 H房地产公司概况及纳税情况分析.......................................................13 一、H房地产公司简介.................................................................................13 二、H房地产公司经营情况分析.................................................................14 第二节 H房地产公司税负水平测算与政策影响分析.......................................18 一、房地产行业宏观税负分析.....................................................................18 二、H房地产公司税负水平测算与分析.....................................................19 第三节 H房地产公司纳税筹划存在的问题及其成因分析...............................21 一、H房地产公司纳税筹划现状与问题分析.............................................21 二、H房地产公司纳税筹划可行性分析.....................................................23 本章小结................................................................................................................24 第三章 H房地产公司纳税筹划方案设计..................................................................25 第一节 开发建设环节纳税筹划方案设计...........................................................25 一、融资过程的筹划.....................................................................................25 二、精装房方案的筹划.................................................................................27 三、间接费用的筹划.....................................................................................28 第二节 销售环节的纳税筹划方案设计...............................................................30 一、销售价格的筹划.....................................................................................30 二、公司包售的筹划.....................................................................................33 三、分解式销售的筹划.................................................................................36 第三节 持有环节的纳税筹划方案设计...............................................................38 一、租赁和联营的选择.................................................................................38 二、出租形式的纳税筹划.............................................................................40 三、商业配套车位由自营改出租的筹划.....................................................42 本章小结...............................................................