Real Estate Enterprise Tax Planning Study

Principle , target , significance that the basic concept , tax revenue that the tax revenue the main body of a book has been introduced plans and prepares plan and prepare. Tax item , finance and tax characteristic , train of thought and technology that taxation affairs plans and prepares have carried out analysis on real estate enterprise wading across , how categories of taxes business tax , business income tax , land incremental tax , contract tax have planned and prepared the analysis having been in progress to real estate enterprise main part. Have set forth and the matters needing attention that taxation affairs plans and prepares detailedly , have been in progress to the prospect that taxation affairs plans and prepares looking into the distance.The main body of a book has been drawn having summed up the same industry tax revenue planning and preparing administrative useful experience , has analysed resurgence real estate agency taxation affairs planning and preparing have problem , has thought that company taxation affairs plans and prepares should be in progress from four aspect: The taxation affairs that first, the fund raises plans and prepares. The resurgence real estate agency need amounts to the fund are bigger , how better to raise funds, managing to the company is developing up the all-important effect. The angle from the tax revenue is inspected, that tax born by different financing pattern company is defeated is different. The taxation affairs that the secondary , income affirm plans and prepares. Resurgence Real Estate Development Company has concluded and signed a contract gathering money of by stages selling house property to the outside. The contract wins general cost of commercial residencial building pay in full 4 million yuan , mark 4 time , the head pays a sum of money of phase 40%. The head expects the queen who pays a sum of money of , is to transfer if commercial residencial building proprietary right, affirming an income now , should pay 200,000 yuan of business tax. If affirming an income according to gathering money of by stages, the first time should pay business tax should pay 40,000 yuan of business tax 80,000 yuan, 3 time respectively hereafter. Adopt gradation to affirm an income being able to delay paying duty although that two kinds method affirm an income all is 200,000 yuan pay business tax, time. Once again, the land incremental tax planning and preparing. Because of average standard dwelling house added value rates exceed 20% for 25%,want to pay land incremental tax too. That the taxation affairs going a step further plans and prepares is that such can gain double benefit under the control of by the fact that the appropriate decrease income from sales of products uses average dwelling house added value rates within 20% right away,; First not bad dispense with pay land incremental tax; Two is to have reduced house price or improves building mass, the supporting facilities having improved a building waits , can get price advantage in selling middle as a result. Finally, real estate investment plans and prepares. The resurgence real estate agency has one place of empty space to purchase house property in flourishing zone of city , that house property has two kinds different investment way: Let out get the rent income; Become a shareholder of joint operation with real estate being allotted profit. What this two kinds investment way relate to tax be defeated differs from one another, existence bigger planning and preparing space. Have owed culture the meticulous analysis having been in progress to above-mentioned content, have worked out the corresponding countermeasure.