Research about Perfection of Tax Collection and Management on Chinese Real Estate Development Enterprises

改革开放以来，随着工业化和城市化进程的加快，房地产开发行业发展迅速，不仅逐渐成为国民经济的支柱产业，而且成为促进地方税收增长的重要推动力。同时，房地产开发行业特有的资金需求量大、开发销售周期长、开发审批环节多、经营获利模式复杂等特点，客观上给该行业带来了较大的税收风险，需要税务部门加强对该行业的征管。另一方面，对房地产开发企业的税收征管进行深入细致的探讨，符合税源专业化管理“实施以分行业和分规模为主导的分类管理”的总体思路，是税源专业化管理重要理论在房地产开发行业的具体实践。 本文从基层税务机关的税收征管实践出发，以基层税务人员的视角，首先对房地产开发涉及的前期准备、建筑施工、房产销售、房产...Since the reform and opening up, with the rapid development of industrialization and urbanization, the real estate development industry has developed rapidly, not only becoming the pillar industry of the national economy, but also an important driver of the growth of local tax revenue. At the same time, the real estate development industry has the characteristics of huge amount of capital, long de...学位：税务硕士院系专业：经济学院_税务硕士学号：1552013115190

Design and Implementation of Real Estate Right Supervision's Management Information System for a City

摘要 房地产行业是近些年我国最热的行业之一，我国的房产交易数量和交易额一直保持在较高水平上。房地产交易过程中，开发商、购房者、房产产权监管部门、银行之间需要进行大量的数据交换。这一过程繁琐且漫长，各种证件、证明、图纸等往往让经验不足的购房者感到非常烦恼。房产产权的办理过程非常漫长、繁琐，不仅浪费人力、物力，工作的效率也非常低。 为了应对新时期房产产权监理任务所带来的挑战，第三方企业开始开发适用于多类用户、可以涵盖房产管理全过程的房产信息管理系统。本研究在总结国内外房产产权监理系统发展特点的基础上，从房产产权监理的角度出发，对开发商、产权监理部门、购房者、中介等的需求做了详细分析。最终确定了...Abstract Real estate industry is one of the prosperity industries in our country. Chinese real estate transaction has remained at a higher level. In the process of real estate transactions, there need to do a lot of data exchange between developers, buyers and banks. This process cumbersome and lengthy, all kinds of documents, certificates, drawings, etc usually let inexperienced buyers feel ...学位：工程硕士院系专业：软件学院_工程硕士(软件工程)学号：X201323021

我国房地产开发投资规模的区域性研究

针对我国房地产开发投资规模的差异性,本文选取全国31个省市作为样本,以8个房地产开发投资规模为基础指标,对全国各地区房地产开发投资规模进行因子与聚类分析。结果表明:我国房地产开发投资规模呈现出显著的区域性。最后对各地区进行合理的房地产开发提出了相应对策。对于掌握我国房地产开发投资区域发展特点,制定相应的宏观调控政策具有重要意义

Property Taxation in the People\u27s Republic of China

A property tax is a general tax imposed on all property owners based on the value of their properties. Property taxation is common throughout the world due to its numerous advantages. It is regarded as a steady source of local government revenue. The property taxation system in the People’s Republic of China (PRC) is still developing and does not include important features that would make it efficient. For instance, residential property is excluded from the tax base. This has contributed to real estate speculation, income disparity, and revenue losses. A well-functioning local property tax system in the PRC would provide an efficient, equitable and sustainable way to finance local development and government spending. By helping to align expenditure responsibilities with revenue allocations at the local level, property taxation could reduce inequality in the provision of public goods and foster local government ability to provide them. Further, it will reduce the incentive for speculative behavior mitigating housing bubbles. To further develop property taxation in the PRC it is recommended to gradually strengthen and expand the existing pilots, supported by clear principles on the delegation of taxation responsibilities, the definition of a nationally standardized tax base, an affordable tax rate, and enhanced local government capacity

Legal Analysis on the Protection of the Cooperators’ Rights and Interests in the Co-operative Real-estate Development Contract

随着我国经济的高速发展，房地产开发亦呈现出迅猛的发展态势，近几年以来，房地产行业一直是社会各界聚焦的热点问题。基于房地产行业需要投入的资金额巨大，开发周期较长，投资风险高等特点，加上我国城市土地稀缺性以及我国特有的土地制度等诸多原因，房地产开发商舍弃独立开发而越来越来多的选择合作开发这一房地产开发模式。在合作开发成为房地产开发的重要模式之一的同时，由于其合同涉及行政审批许可、物权、合同等诸多法律关系，加上房地产行业高风险的特点，合作开发过程产生诸多纠纷的趋势愈演愈烈。然而，由于我国房地产行业诞生时间短，管理制度尚未成熟，房地产法律体系不健全，特别是针对合作开发房地产方面的规定更为稀缺，这导致了...With the fast growth of China's economy, the real-estate development also shows the state of the rapid development. The real estate industry has always been a hot issue in recent years. More and more the real estate developers turn to choose the real estate development model called the co-operative real-estate development. Generally speaking, these problems are generated by the following factors: ...学位：法律硕士院系专业：法律硕士教育中心_法律硕士(JM)学号：1302011115029

A Study on Real Estate Development Investment Model and Its Taxation Policies of ShenZhen——Collectively Owned Land Development and Urban Redevelopment

我国房地产行业经过多年的发展，房地产开发投资模式已经比较成熟，房地产开发企业主要是通过招标、拍卖或挂牌（简称招、拍、挂）方式获得土地用于房地产开发。但在深圳，由于土地资源十分有限，多数房地产开发企业无法通过招、拍、挂方式获得可开发的土地。为了应对土地资源供应不足的问题，早在2009年，深圳首次在全国提出“城市更新”概念，以市场化手段对城中村、旧工业区等存量土地进行二次开发，并允许以协议出让的方式出让土地使用权。在此背景下，传统的房地产开发投资模式在深圳已退为次要地位，取而代之的是集体土地开发（非农建设用地与征地返还用地项目投资）和城市更新项目投资，这一特点显著有别于全国其它城市。但由于开发程序...After many years of urban development, Chinese real estate developers obtain land mainly through biding, auction and listing. But Shenzhen real estate developers cannot grab land through biding, auction and listing because of severe shortage of residential land supply. To tackle this problem, Shenzhen launched the urban redevelopment project in 2009, allowing real estate developers to participate ...学位：工商管理硕士院系专业：管理学院_工商管理硕士(工商管理硕士)学号：1792014115101

A Research on Financing Project of the Investment Managing Company in A EPZ

我国自1997年至2004年房地产开发投资占国内生产总值（GDP）的比率由4.27%上升至9.64%，呈现出逐年增长的趋势，其中2004年全国房地产开发投资总额达13158.25亿元，同比增长28.1%，但自2003年开始针对房地产过热现象，我国从建设用地的清理、房产开发贷款、税收等方面出台相关的政策，减缓了房地产投资开发的增长速度，使房地产业的发展回归到健康、理性的状态。房地产按用途主要分为商业用房、住宅、公寓和工业用房，房地产开发在资金投资上具有项目投资大、建设周期长的特点，属于资金密集型行业。而主要以建设工业厂房、出租工业厂房为主要运作模式的经济开发区、出口加工区投资管理公司在资金投资上...Our country’s investments in the real estate development has accounted for 9.64 percent of the Gross Domestic Product (GDP) in 2004 compared with 4.27 percent in 1997, which appears a gradual annual growth tendency. Among that, the total amount of investments in the country’s real estate development registered 1315.825 billion RMB in 2004, increasing 28.1 percent compared with 2003. However, to r...学位：工商管理硕士院系专业：管理学院工商管理教育中心_工商管理硕士(MBA)学号：20031505

A Study on Practices and Explorations of Property Tax Reform in China and Its Difficulties

改革开放以来，随着社会主义市场经济体制的不断完善，我国经济实现高速增长，城市化进程持续推进，在住房需求的带动下，房地产业得到飞速发展，并在促进经济增长、改善居民居住条件等方面发挥了积极作用，但房价的过快上涨也引发了诸多问题，制约了居民生活水平提高，影响了社会经济的平稳发展。在这样的背景下，2011年，上海、重庆正式开展房产税试点，房产税改革进入公众视野。 对个人住房开征房产税，税基评估是一个重要课题，我国早在2003年就开始了房产税的空转试点，进行房地产模拟评估，为改革做技术上的准备；2009年后，税基批量评估方法逐步在房地产交易环节中得到实践应用。上海、重庆两地房产税试点从2011年启动，...Since the reform and opening up, with the continuous improvement of socialist market economy, China has realized rapid economic growth and urbanization has accelerated. Driven by housing needs, real estate industry had surged and played an active role in promoting economic growth and improving residents’ living conditions. However, the excessively quick increasing house price has also triggered mu...学位：税务硕士院系专业：经济学院_税务硕士学号：1552013115188

Experience Marketing in the Real Estate Marketing Application ---A Case Study of the TF Group’s Lian Town

厦门经济特区房地产开发集团有限公司，系厦门市政府授权的资产经营一体化的集团性企业之一，注册资本为人民币10.2亿元，主业围绕厦门市城区开发与建设，从事房地产开发与经营管理，是国家建设部核定的具有综合开发的一级资质的房地产公司。特房集团公司前身——厦门经济特区房地产开发公司成立于1984年1月。二十多年的开发经验积累，公司拥有丰富的综合开发经验。 随着房地产市场不断发展，市场竞争逐渐加剧，客户的需求不断变化，客户的消费成熟度也越来越高。房地产开发企业面对的竞争压力与开发风险也越来越大。如何去面对越来越复杂的市场环境？如何去寻求市场营销的突破点？已经成为房地产开发企业亟待解决的新问题。 本文借...Xiamen Special Economic Zone Real Estate Development Group Co., Ltd. of Xiamen city government authorized the integration of asset management group of enterprises, registered capital of 1.02 billion yuan, the main industry around the development and construction of the Xiamen City, engaged in real estate development and Management, approved by the State Ministry of Construction has a comprehensive...学位：工商管理硕士院系专业：管理学院工商管理教育中心（MBA中心）_工商管理硕士(MBA)学号：1792008115116

Research on Tax Planning for Real Estate Enterprises

税务筹划是企业战略管理的重要因子之一，它要求企业经营决策者在谋划各项经营活动时，把税收作为重要的前置成本因素加以考虑，帮助企业降低纳税成本。论文结合税务筹划的基本理论，联系房地产开发企业的经营和税收特点，使用理论分析与案例分析相结合的方法，力图勾画出房地产开发企业税务筹划的新思路，为中国房地产开发企业提供借鉴，帮助房地产开发企业实现成本优势。 论文在新企业所得税法和新会计准则开始实行的背景下，探讨房地产开发企业的税务筹划问题。房地产开发企业之前盛行的大量利用税收优惠政策的筹划方法已经失去意义，论文提出费用扣除税务筹划和投资性房地产税务筹划等适合房地产开发企业的新税务筹划方法，帮助房地产开发企...Tax planning is an important part of an enterprise strategy management. It requires the management to take taxation as an important cost and pay serious attention before arranging operation activities. It could cut taxation costs. Under basic tax planning theories guidance and operation features and taxation conditions analysis of real estate enterprises, this thesis uses theory analysis and case ...学位：工商管理硕士院系专业：管理学院会计系_会计学学号：2005130115