摘  要：税收筹划是当代企业经济活动中至关重要的一部分，也是房地产这个特殊行业关注的重点，而房地产企业的税务筹划更是现在社会的一个热门话题。房地产开发企业参与多个复杂的税种，税收负担比较重。因此在法律的范围内，企业通过税收筹划进行合理合法避税，以减少承担的税收，实现企业经济利益最大化的目的是必要的。本文将在税务筹划的基本理论下，以美麟房地产企业为例，结合相关理论知识和资料，浅析税务筹划对中小房地产企业的税负影响。因为税收筹划并不仅仅存在税收的缴纳环节中，它是对各个财务管理环节的安排，因此税务筹划涵盖在房地产企业开发项目的流程内。本文将在案例分析的背景下，对企业各阶段纳税筹划前后的税负水平进行比较，来反映出税务筹划的意义。71417

毕业论文关键词：税务筹划，房地产企业，税负影响  

Abstract：Tax planning is a contemporary business a vital part of economic activity, also the focus of the real estate industry this special attention, and the real estate business tax planning is now a hot topic in society. Real estate enterprises to participate in multiple complex taxes, the tax burden is relatively heavy.Therefore, within the scope of the law, enterprises through tax planning for reasonable and legitimate tax avoidance, in order to reduce the burden of tax, to achieve the purpose of maximizing the economic benefits of enterprises is necessary.This article will be in the basic theory of tax planning, to Mei Lin real estate enterprise as an example, combined with the theory of knowledge and information, analysis of tax planning for the small and medium-sized real estate industry tax burden influence. Because tax planning does not only exist in the tax payment link, it is the arrangement of the various financial management links,therefore, tax planning process encompassed within the real estate business development projects. This article analyzes the background in the case, the various stages of corporate tax planning tax levels were compared before and after, to reflect tax planning significance.

Keywords：tax planning, real estate enterprise, tax burden effect

目 录

1  引言 3

1.1  研究的背景 3

1.2  研究的意义 3

2 中小房地产企业税务筹划相关理论 4

2.1  中小房地产企业的特征 4

2.2  税务筹划的概念 4

2.3  税务筹划的特点 4

2.4  税务筹划的原则 5

2.5  税务筹划的主要方法 6

2.6  税务筹划的意义 6

3  江苏美麟房地产企业的税务筹划 6

3.1  美麟房地产企业各阶段所涉及的主要税种 6

3.2  美麟房地产企业各阶段的筹划方法 8

4  江苏美麟房地产开发有限公司税务筹划案例分析 9

4.1  江苏美麟房地产开发有限公司基本情况 9

4.2  美麟房地产企业项目开发阶段的纳税筹划分析 9

4.3  企业销售阶段的税务筹划分析 11

4.4  美麟房地产企业税务筹划过程中存在的问题