The Research On Tax Planning Of Real Estate Development Companies By New Accounting Standard For Business Enterprises

With tax system's gradual development and perfection of our country, tax planning has become an important choice of real estate enterprises to reduce cost and increase benefit day by day. Actually, accounting is the foundation of revenue, and tax planning is to reflect payers' reaction and adaption about the environment of accounting and tax. So, there is significant influence to revenue and tax planning for the change of the new Accounting Standard for Business Enterprises.According to effects of the new Accounting Standard for Business Enterprises on the real estate industry revenue and tax planning, we have analyzed and discussed operation skills of taxation from the standpoint of real estate enterprises. Firstly, we summarized tax planning connotation, characteristics and skills of the real estate enterprise by discussing tax planning theory. Secondly, We have been from three aspects to analyze the necessity and practicability of real estate enterprises' tax planning, including the tax planning theoretical basis, the influence to real estate enterprises' tax planning for the change of the new Accounting Standard for Business Enterprises, and the tax planning game between taxpayers and tax authorities/taxpayers and taxpayers, which reflect the internal agent and external pressure of real estate enterprises' tax planning. Thirdly, based on the influence to real estate enterprises' tax planning for the change of the new Accounting Standard for Business Enterprises, we adopted the method of theory discuss and case analysis to carry on real estate enterprises' tax planning setting down of four major standards about the real estate enterprise. The case results revealed the good effect of our tax planning strategy.This article try to alter anterior angles, such as the angle of categories of taxes, or the angle of operation, investment, financing, to carry on real estate enterprises' tax planning. It banded together the influence to revenue for the change of the new Accounting Standard for Business Enterprises and the real estate enterprise' tax planning to carry out tentative tax planning setting down of several major standards about the real estate enterprise.