On Research Of Taxation Planning For Real Estate Company-As M An Example

With the real estate company in China's tightening macro-control efforts growing real estate company's own development is in a complex and volatile economic environment, real estate companies are most seriously affected. In this case, how to enhance their own real estate company Profitability and anti-market risks, academia and the real estate sector has become a topic of concern. As a means to reduce the tax burden one of the real estate company, a real estate tax planning to reduce operating costs, enhance the market competitiveness of the inevitable choice.In theory, this paper the real estate companies on tax planning sorted out and summarized the research results, from a theoretical analysis of tax planning point of view the nature of real estate company and then find the general rules of tax planning activities. In practical operation, the paper will be the actual real estate development and construction of into productive activities, trade and owning the three stages of three stages from the analysis of tax planning activities, creation of a dynamic tax planning, through the whole production process of real estate.In the tax planning theory and practice while operating instructions, the paper selected M real estate company real estate Company in a case study on the development and construction, respectively, trading and owning a detailed analysis of tax planning. This will not only be able to use our research to guide the company's real estate tax planning activities, more importantly, fundamental test of the real estate tax planning scheme is correct.The innovation of this paper is to focus on real estate specific features of the production chain of tax planning activities, and real estate companies use M as the study demonstrated the basic principles of tax planning Application.