当代企业当中有一项主要的成分就是税收筹划，而公司所获取的最终效益是与我国税收政策的良好应用存在着直接关系，科学恰当的税收筹划会使得公司所缴税额降低，还能获取最高的税后利益。本文以华润置地（哈尔滨）房地产有限公司为研究对象，通过对研究对象华润置地（哈尔滨）房地产有限公司的税收筹划现状分析，得出该公司税收筹划意识落后、缺乏专业的税收筹划人才、税收筹划内部管理缺乏等问题，并针对这些问题提出了相应对策，通过树立正确的税收筹划理念、提高税收筹划人员整体素质、设置专门的税收筹划管理体制等对策，减少企业涉税成本，以谋求被研究对象更好的发展，达到企业盈利最大化。
关键词：房地产公司；税收筹划；内部管理
Tax planning is an important part of modern enterprise management, can make good use of the national tax policies directly affect the enterprise’s ultimate interests, reasonable tax planning can reduce the tax burden on enterprises overall while maximize after-tax earnings. In this paper, China resources land (Harbin) real estate co as the research object, through the research objects, China resources land (Harbin) real estate co analysis of the present situation of tax planning, it is concluded that the company tax planning backwardness, lack of professional talent of tax planning, tax planning lack of internal management, and puts forward some countermeasures to solve these problems, through set up the correct concept of tax planning, to improve overall qualities, setting up special tax planning personnel countermeasures, such as tax planning management system, the enterprise fords the tax cost, to seek the better development of the research object, to maximize corporate profits.
Key words：real estate agency ; tax planning ; internal administrative
目 录
第一章 前言………………………………………………….. 1
1.1研究背景…………………………………………………. 1
1.2研究意义…………………………………………………. 1
1.3研究内容…………………………………………………. 1
1.2理论基础…………………………………………………. 1
第二章 华润置地（哈尔滨）房地产有限公司简介……………………… 4
2.1企业概述…………………………………………………. 4
2.2业务范围…………………………………………………. 4
第三章 华润置地（哈尔滨）房地产有限公司税收筹划现状………………. 5
3.1公司纳税情况……………………………………………… 6
3.2税收筹划现状……………………………………………… 6
第四章 华润置地（哈尔滨）房地产有限公司税收筹划存在的问题…………. 6
4.1缺少对固定资产折旧的具体筹划……………………………….. 6
4.2税收筹划内部管理缺乏………………………………………. 7
4.3缺乏专业的税收筹划人才…………………………………….. 7
4.4税收筹划意识薄弱………………………………………….. 7
第五章 完善华润置地（哈尔滨）房地产有限公司税收筹划对策…………… 8
5.1对固定资产折旧进行积极筹划…………………………………. 8
5.2设置专门的税收筹划管理体制…………………………………. 8
5.3提高税收筹划人员整体素质…………………………………… 9
5.4树立正确的税收筹划理念…………………………………….. 9
结 语……………………………………………………….. 9
参考文献…………………………………………………….. 10
