房地产开发企业税收筹划案例分析——以海门证大为例

The Tax Planning Case Analysis of the Real Estate Development Enterprise in the Case of Haimen Syndrome

随着国家对房地产业宏观调控政策逐步深化,我国各类房地产企业的经营面临前所未有的压力和挑战。如何在持续调控的大环境中既能开源、又会节流,谋求企业的可持续发展,这是许多房地产企业关注的焦点。而依据国家相关法律法规,合理进行税收筹划,成为当前主要的节流手段之一。文章以海门证大滨江置业有限公司（简称海门证大）为例,详细剖析该公司2008~2013年以来进行的一系列税收筹划工作,分析如何通过税收筹划有效地减轻公司税负、降低经营成本、规避涉税风险,从而提高经济效益。

With the gradual deepening of the national macro-control policies on the real estate industry, the various types of real estate enterprises of China faces with hitherto unknown pressure and challenge. The focus of many real estate enterprises concerns on how to control the environment continues to both open source, and throttle, and seek the sustainable development of enterprises. According to relevant national laws and regulations, reasonable tax planning has become one of the main means of the throttle. In this paper, with Haimen Binjiang Investment Limited Company （referred to as： Haimen syndrome） as an example, it analyzes a series of tax the company 2008-2013 years of planning, and analyzes how to reduce the corporate tax burden, reduce operating costs, avoid the risk of tax effectively through the tax planning, and to improve the economic benefit.