Real Estate Development And Corporate Tax Planning

Because of higher profit and lower position in a name list of paying taxes, it hasgiven rise to higher attention and criticize on property and assets, in the same time thecountry also increases investigating and handling on property and assets in order tocontrol evade taxes of property and assets。In this background the article clarifies theresearch category on plan and prepare of taxes, and it also studies the necessity ofplan and prepare of taxes according to the serious cause on evade taxes of China rightnow and how to carry on the plan and prepare of taxes.The article introduces plan and prepare of taxes of property and assets on thebase of theory and practice, it includes as follows:The cause of plan and prepare of taxes: tax payer pursues the most profit at thegoal of paying taxes,the reason of paying taxes and imposing taxes,the lack on planand prepare of taxes of the development on theory and practice etc; The six practicalplatforms of plan and prepare of taxes: price platform,preferential platform,holeplatform,elastic platform,blank platform,evade platform; the rule of law and financeon plan and prepare of taxes about property and assets。The article emphasizes on plan and prepare of kinds taxes on property andassets, the first it introduces the plan and prepare of business sales tax form lowertaxes,the action of mixed sales,changing the collection way of the connectedbody on making price,changing form the sale professional work of property andassets to the action deputy paying; the second it introduces the plan and prepare on theland of added value tax according to many ways of plan and prepare, such as theway of dispersing income, the way of diverting charge,the way of sharingcharge,the way of building house; the last it introduces the plan and prepare of tax onincome form lowering taxes,increasing deduction item, postponing paying taxes andintegrating properties。Although the expenditure of taxes is the part of the charge ofenterprise, the way of lowering tax should realize by the way of rational and lawfulbut not by evading taxes, it is the main purpose of this article.