Tax Planning In The Real Estate Enterprise Applications

With the national economic development, real estate development enterprises in the national economy played a pivotal role as the main force of national tax revenue. Especially in recent years, with house prices rising, the state regulation and control of real estate companies are also increasing, coupled with increasingly fierce market competition, and industry of their own characteristics, the crisis facing the real estate business in increasing. Only the real estate business to maximize the value from the enterprise financial objective, to the fierce competition in the market in an invincible position. The cost of the tax as an important component of real estate business project, no doubt each of the real estate business in order to achieve financial goals required for study and consideration of the project, the amount greatly affects the amount of the economic benefits of real estate enterprises. This paper begins by discussing tax planning on the micro and macro economic impact of the tax to illustrate and promote the scientific planning, for improving the economic efficiency of enterprises, enhance their competitiveness as well as to promote the real estate industry and the country's macroeconomic developments are has a positive effect. Applications in the tax planning process, we must understand and grasp the characteristics of its own as a financial financial means required to master its principles, procedures and methods. In this paper, theoretical analysis and case study method of combining, on the current real estate tax planning in our application of the research enterprise. This article focuses on the real estate business business tax, land tax, property tax system of several tax-depth study of the comb from the policies and regulations, interpretation of their specific applications, made from a variety of planning methods, analysis and practice to each Specific Case of the application and verification, have done a theory to guide practice, practice confirms theory. Analysis of the current focus on the real estate business two special operating mode specific operation of tax planning methods. Real estate business tax planning, we must also guard against the risk of tax planning, tax planning for various types of real estate business risk, first identify the type, and then puts forward specific measures to resolve the risk. Through this study results showed that:In the current highly competitive real estate industry, real estate companies need tax planning. In the real estate business premises, various stages of development and different business model, can be a legitimate tax-related business under the premise of reasonable tax planning in order to save costs, improve economic efficiency, in order to achieve corporate financial goals. But must be noted that, during tax planning should pay attention to preventing and eliminating the tax planning and the risks for the enterprise.