Research Of Real Estate Development Companies Tax Cost-controlling

In recent years, China's real estate industry developed very rapidly and has become an important pillar industry of our national economy. For each real estate development enterprise, strengthening cost control, maximizing profits and the net cash flow have become the core contents of real estate project management. In order to control the enterprise business risk as effectively as possible, considering the management characteristic of high tax rate in real estate industry, effective controlling of the operation cost and tax cost which included the controlling of tax planning reasonably and legally in every project, become one of the most important tasks for the real estate development enterprises.According to the fact that "while confusing the tax, while paying the stupid tax" existed in the real estate development enterprises at present, this paper has performed in-depth researches on reasonable control of taxation costs, combined with the analysis of successful cases in tax planning from the author's work experience for the real estate development enterprises.In the account of the research background, this paper summarizes a rational and scientific control of the tax planning costs on the significance of real estate development enterprises. In real estate development companies, after a re-understanding, its definition and management by describing the characteristics of their general analysis of the impact of tax administration in general mainly related to real estate development companies in China based on the taxes, on the present housing real estate development enterprises in the tax cost control analysis of the problems, analyze the situation for the proposed real estate development companies in China's development trend of the tax cost control is scientific and reasonable tax planning. Finally, by introducing the meaning, significance and principle of tax planning, the tax planning methods of the real estate development enterprises are discussed in detail, which consist of the business tax, land value-added tax and enterprise income tax. The real estate development company operating effect of tax planning has been displayed with two practical cases from the author's work experience.