万科集团税收筹划研究

税收筹划是企业一项重要的筹划活动，税收筹划可以为企业减轻税收支出，带来经济利益，提高财务管理水平，日渐成为提升企业竞争力的重要手段之一，且成为企业发展不可忽略的重要因素。万科集团作为各行业中税收负担较重的行业，在开发及经营过程中具有投入资金多、经营风险高、建设及销售周期长、涉税标的金额大、收益高、见效慢等特点。进行全方位、多层次的税收筹划，不仅能够有效降低集团的涉税成本和风险，增强集团的盈利能力和竞争实力，有利于实现集团价值最大化目标，而且也有利于降低房价，促进房地产市场健康有序发展。因此，深入研究万科集团的税收筹划问题，具有重要的理论价值与现实意义。文章以万科集团为研究主体,以其税收筹划为研究对象，结合万科集团自身的特点，提出对万科集团主要税种进行税收筹划的方法,并通过典型例子进行应用分析。旨在为万科房地产企业提供有效,具体实践意义的税收筹划思路。通过文章研究,可以有效降低万科集团的税收成本，有助于抑制房地产过热局面，促进房地产市场健康有序发展。

 关键词： 税收筹划；筹划方法；税收成本

Research of Vanke Co. Tax Planning

Abstract

 Tax planning is an important enterprise planning activities. Tax planning can tax relief for enterprise spending, bring economic interests and improve financial management level, become the important means to promote the enterprise competitiveness, one of enterprise development can not be ignored and become the important factors. China Vanke Co. as all tax burden is heavy industry, in the development and management process with more investment, management risk, high building and sales cycle is long, big, income tax amount mark high, effective slow etc. Characteristics. For all-round, multi-level tax planning, can not only effectively reduce the costs and risks related to the group, improve the group’s profitability and competitive strength, which is helpful to realize the target group value maximization, but also to help lower prices, and promote the healthy and orderly development of the real estate market. Therefore, further study of China Vanke Co. tax planning problem, and has important theoretical value and practical significance. This paper to China Vanke Co. as a main body of research, with its tax planning for example, combined with the characteristics of China Vanke Co, and puts forward the main categories of taxes for Vanke group of tax planning method, and through the typical example for verification. For real estate enterprises to provide effective Vanke, specific practical significance of tax planning ideas. Through the above tax planning, can effectively reduce the China Vanke Co. tax cost, help to curb the overheating situation, and promote the healthy and orderly development of the real estate market. Key words: tax planning; Planning methods; taxcost

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