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1、译文：浅谈房地产开发企业的税收筹划学生姓名学号院系经济与管理学院专业会计指导教师完成日期1OftaxplanningforrealestateenterprisesAbstract:CorporatetaxplanningreferstothetaxpayerunderthetaxlawsoftherelevantprovisionsoftheTaxmattersoftheenterprisetoreducethetaxburden,helptoachievecorporatefinancialgoalsofth
2、emeasuresandarrangements.Therefore,taxplanningisdifferentfromtaxevasion,taxevasion,isakeyfinancialmanagementbusinessactivities.Thisaccordingtothecharacteristicsoftherealestateindustry,respectively,fromrealestateproject,constructionandsalesstageshouldtakeintoa
3、ccountthetaxplanning,hasgreatpracticalsignificance.1IntroductionTaxistheenterpriseZaishengChanoperationsfreeofchargetotheGovernmenttopayacharge,compulsoryandfreeXing,businessasanindependentbusinessZhuTi,can,underthepremiseofthereasonableandlegitimate,asJiansh
4、aotaxestobringan负担revenuereachedalow.Businessactivitiesoftaxplanningasanimportantevent,iscertainoftheobjectiveconditionsexist,andNowitseemsatleastincludegovernmenttaxesofShuiPingHuTaxLawChangesQingkuangliangleiYinsu.TaxPlanninginalargeextentistheuseofthebenef
5、itsofaccountingpolicychoice.China’staxlawsandaccountingcodesspecifytheenterprisestheextentpermittedbylawandregulationsoftheirselectionsaccountingpolicies,offersenterprisesareasonabletaxavoidanceKongJian,stressingapointofviewofrealestateaccountingpoliciesthema
6、informofTaxPlanning.Firstofalltaxesaccordingtolawisaprerequisitefortaxplanning,taxplanningisbasedontheexistingtaxsystem,ifanareaisnottheactualoperatingrevenuebasedonexistingtaxlaw,buttootherfactorslikeincomeindexbasedon,thentoTaxPlanningfortheactualmeaningwil
7、lbelost,whichistaxplanningenterprisesshouldpayattentiontoimportantissues.Second,theexistingtaxlawasalegalstability,alsohassomeflexibility,soataxplanningshouldalwayspayattentiontotaxlawchanges.Inthesystemtransitionhasnotbeencompleted,morefrequenttaxadjustments
8、tage,thisparticularattention,becauseoncetheadjustmentoftaxlaw,taxplanningmaydisappearorchangethebasistoplantheresultmaywellbeplannedwiththeoriginalexpectationsoftheopposite.Therefore,ente
