Research On The Legal Issues Of Real Estate Tax Planning

Real estate tax planning is the pursuit of corporate real estate enterprises maximize the benefits for the purpose of the tax law to the extent permitted, through the production, management, finance, investment and other activities, prior planning and arrangements, as far as possible to save tax to get the maximum tax benefit acts. Real estate tax planning for tax-related economic matters of the arrangements made through real estate development, sales, retain all the links, is a manifestation of the autonomy of the real estate business. Real estate companies, as taxpayers, in addition to the obligation to pay taxes according to law, there are proactive ways to use tax planning within the framework of the legal tax-saving, reducing the tax burden right. Real estate business tax planning and planning ways and means of technology diversity. This paper describes the concept of the real estate tax planning, characteristics, specific contents and problems illustrate the real estate tax planning need for legal regulation. Regulation by the principle of avoidance, mode of study and planning of the real estate tax planning of specific acts of legal analysis, the formation of a writer on China's real estate tax planning point of view the path of legal regulation, namely:to co-ordinate the right balance between tax planning and real estate business to protect the right of the State tax based on the concept, to promote the healthy development of the real estate business tax planning goal of our real estate tax planning for legal regulation. Finally, improving the real estate tax planning regulatory measures to be explored. The text is divided into the following chapters started.The first chapter examines the basic concepts of real estate tax planning. First of all, the concept of tax planning from the start, leads to the concept of the real estate tax planning, characteristics; and then combined with the real estate taxes specifically describe the real estate tax planning methods and techniques. The second chapter from a legal point of view of the real estate tax planning specific nature of the act, the effect analysis. First, with the concept of tax planning are closely related to tax avoidance, tax-saving behavior, tax evasion legal analysis, and then from a legal point of view of the real estate tax planning behavior and methods of legal analysis to determine the legal nature of the planning act, and then determine the specific planning behavior can be established on the tax law.The third chapter is is from a theoretical basis for the planning of China's real estate tax in the tax avoidance to sort out the planning regulation theory and research. First put forward plans for tax avoidance regulate the system of economic law and tax law, the theoretical basis, and a brief description of the meaning of tax avoidance regulation. Then right-avoidance regulation of the two theories can not be avoided:the rights of taxpayers against abuse of rights theory and the theory are introduced. Finally comparison of the use of the system were conducted to investigate other countries regulate the principle of tax avoidance planning model, first outlined more representative of the United Kingdom, the United States, Germany, tax avoidance planning regulation mode, after the introduction of China's real estate tax planning of historical development and current status of regulation and with The regulation-avoidance model of several countries for comparison.The forth chapter of this paper will focus on the author to co-ordinate the right balance of the real estate business tax planning and protection of State for taxes based on the concept in order to promote the healthy development of the real estate business tax planning as the goal of China's regulatory system for the real estate tax planning made perfect proposal.Finally, the article's conclusion summarizes some further legal issues of real estate tax planning and re-affirms the main content of the author for the legal regulation of real estate tax planning issues related to the main points.