财务管理视角下的房地产企业纳税筹划研究

Research on Tax Planning of Real Estate Enterprises from the Perspective of Financial Management

为了能够在激烈的市场竞争中获得有利地位,很多企业也在积极寻找开源节流的发展途径,房地产作为我国重要的支柱产业与重税产业,想要实现企业经营最优化、经济最大化的战略目标,则需要制定有效的纳税筹划,以便更好地适应我国经济环境以及税务政策。论文以房地产企业财务活动为主线,讲述筹资活动环节、投资活动环节、经营活动环节以及利益活动环节的纳税筹划方案,以为房地产纳税筹划提供有力的参考与借鉴。

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.