金灣房地產(chǎn)公司稅負(fù)管理研究.pdf

1、 AbstractIIAbstract AbstractWith the starting of the real estate from the middle of 1990s and the accelerationin recent years, the development of the real estate has advanced fast. In the meantime,the tax income of the r

2、eal estate plays a more and more important role in the taxincome of the local government.The real estate industry is one of the heavy taxburden industries. The tax income accounts for a large proportion in the cost of th

3、ereal estate industry. while paying tax in accordance with the tax law, it is important tocarry out the tax management and tax planning. Because it is of significance to thereduction of the tax cost and the increase of t

4、he economic effectiveness. Though thetax planning is a new thing ,it attracts more and more attention of the real estatecompanies. More and more real estate companies are doing the tax planning in orderto earn more profi

5、ts with the reduction of the tax cos.This article focuses on the research of the tax burden management based on thetheory of tax burden management、tax planning、strategy management and the riskmanagement. The article appl

6、ies the finacial analysis method with the combination ofthe theory and instance. It’s research target is JinWan real estate company. Throughthe comprehensive analysis of Jin wan real estate company’s operating situation、

7、taxstructure\ 、 finance and tax feature such as tax burden, and focusing on the fourimportant tax categories including business tax、value-added tax\、corporate incometax and increment tax on land, several tax planning pro

8、grams are designed in order toreduce the tax cost and increase the economic effectiveness, which can help toimprove the profit and take advantage of the opportunity to develop the company.Through the analysis and researc

9、h of the individual case of Jin Wan company’s taxplanning and tax burden management, the article aims to convince real estate industryof the necessity\、feasibility and effectiveness of the tax planning. The article will

10、putforward the risk prevention measure against the tax risk during tax planning process,which will promote the carry-out of the corporate tax planning then fulfill the target ofreducing the tax cost and obtaining the big

11、gest economic interest and the furtherdevelopment of the real estate industry. Finally we hope that tax burden managementresearch can be brought into further development and the standardization of the taxlegal system wil