王建英
【摘 要】為了能夠在激烈的市場競爭中獲得有利地位,很多企業(yè)也在積極尋找開源節(jié)流的發(fā)展途徑,房地產(chǎn)作為我國重要的支柱產(chǎn)業(yè)與重稅產(chǎn)業(yè),想要實現(xiàn)企業(yè)經(jīng)營最優(yōu)化、經(jīng)濟最大化的戰(zhàn)略目標,則需要制定有效的納稅籌劃,以便更好地適應(yīng)我國經(jīng)濟環(huán)境以及稅務(wù)政策。論文以房地產(chǎn)企業(yè)財務(wù)活動為主線,講述籌資活動環(huán)節(jié)、投資活動環(huán)節(jié)、經(jīng)營活動環(huán)節(jié)以及利益活動環(huán)節(jié)的納稅籌劃方案,以為房地產(chǎn)納稅籌劃提供有力的參考與借鑒。
【Abstract】 In order to gain a favorable position in the fierce market competition, many enterprises are actively looking for ways to develop revenue and reduce expenditure. Real estate is an important pillar industry and heavy tax industry in China. In order to realize the strategic goal of optimizing the operation and maximizing the economy, effective tax planning should be formulated to better adapt to China's economic environment and tax policy. The paper takes the financial activities of the real estate enterprises as the main line, and tells the tax planning plan of financing activities, investment activities, business activities and interest activities, to provide a strong reference.
【關(guān)鍵詞】財務(wù)管理;房地產(chǎn)企業(yè);納稅籌劃
【Keywords】 financial management; real estate enterprise; tax planning
【中圖分類號】F293.3 【文獻標志碼】A 【文章編號】1673-1069(2017)10-0047-02
1 引言
改革開放以來我國房地產(chǎn)行業(yè)得到了迅猛的發(fā)展,與之相對應(yīng)的是房地產(chǎn)行業(yè)滋生了大量的偷稅、漏稅以及逃稅的行為,因此國家不斷加強了對房地產(chǎn)企業(yè)的稽查力度,將房地產(chǎn)企業(yè)作為稅務(wù)重點征管對象,以實現(xiàn)宏觀經(jīng)濟調(diào)控的效果。作為企業(yè)成本支出的必要組成部分,企業(yè)只有在遵守稅收法律的基礎(chǔ)上,合理籌劃納稅,才能有效提升企業(yè)的競爭力,降低企業(yè)經(jīng)營成本,實現(xiàn)企業(yè)經(jīng)濟價值最優(yōu)化。
2 籌資活動的納稅籌劃
房地產(chǎn)企業(yè)投資數(shù)額巨大以及建設(shè)周期長的特征導(dǎo)致房地產(chǎn)企業(yè)對資金有著極高的需求量,因此籌資活動在房地產(chǎn)經(jīng)營中占據(jù)了至關(guān)重要的作用,成為房地產(chǎn)企業(yè)納稅籌劃的先決條件。
2.1 籌資方式的納稅籌劃
由債務(wù)融資形成的債券利息、借款利息可以在當期費用中計入在稅前列支,可以降低房地產(chǎn)企業(yè)納稅所得額,減少房地產(chǎn)企業(yè)所得稅,實現(xiàn)節(jié)稅的效果;……