Tax Planning Of Real Estate Entetprises

Real estate industry is one of the significant industries in national economy, and its healthy development has a vital importance to national economy's sustainable and stable development. The healthy development of real estate enterprises which are main participators in real estate industry, play a key role in the whole market economy's orderly development. Recently, real estate industry of our country has been in overheating, house prices remain high and not fall, so government departments have introduced many control policies to solve these problems. The measures have made real estate enterprises more competitive. The only way to improve ROI and realize the maximization of enterprise value is to lower its costs. Tax cost is a real estate enterprise's important cost and it has become a crucial management strategy to enhance the enterprise's competitiveness to lower tax cost by tax planning. This article tries to describe a blueprint of real estate industry's tax planning by studying its tax planning in the links of production and operation, combined with a specific case analysis and exploration, aiming at providing some references for the specific operations of China's real estate enterprises'tax planning.Nowadays, there are plenty of researches about China's real estate enterprise tax planning. However, previous scholars analyzed tax planning based on single item of taxation or local economic activities, which can't meet the needs of whole enterprise management. This article mainly begins from the various processes of production and operation management, combined with a specific case, discussing the systematic ideas and methods of tax planning in real estate enterprises. This article can be divided into five parts.The first part is a brief introduction of tax planning. Firstly, research background and significance of tax planning in real estate enterprises have been analyzed, and also discuss that tax planning is important to real estate industry and the whole society. Secondly, domestic and foreign research achievements of the real estate enterprise tax planning are summarized, and this part analyzes the referential significance of these achievements, and also it discusses the fundamental methods of real estate enterprise tax planning. Finally, this part makes a brief introduction of the research theoretical framework and research methods.The second part is the theoretical basis of real estate industry tax planning. This part firstly analyzes the characteristics of estate enterprise industry and tax burden, summarizing the regularity of its tax burden. Secondly, it discusses the fundamental methods and technologies of real estate enterprise tax planning. Finally, this part has discussed the feasibility and necessity of the real estate enterprise tax planning.The third part is the specific strategies and methods of the real estate enterprise tax planning. This part analyzes the strategies of enterprises tax planning from the aspects of from establishing, financing, the developing and constructing, selling and storing links with the combination of estate company profession characteristic and tax burden characteristics. At the same time, it also analyzes the feasibility and validity of the methods combining with the necessary case analysis.The fourth part takes company F as a typical example to analyze tax planning case. It combines with the above tax planning method of company F, to analyze the specific operation methods of tax planning from financing developing, constructing and selling links.The fifth part mainly analyzes the risk and management of the real estate enterprise tax planning. This part first analyzes the concept of the risks in real estate industry tax planning and their reasons. Secondly, it discusses the managerial measures of risks existing in the real estate enterprise tax planning. In the end, it summarizes the general theoretical framework and the referential significance to the real estate enterprise tax planning.In conclusion, this article aims to provide systematic methods and strategies for the real estate enterprise tax planning by studying and analyzing the real estate enterprises tax planning.