| Under the system of market economy, the competition between enterprises growing, how to reduce the tax burden, improve the competitive position, enterprise management has become an important problem. As a result of the tax to the taxpayer’s income plays a vital role, the concept of tax planning is becoming more and more popular. Tax planning refers to the taxpayer is not in violation of relevant state laws and regulations, under the premise of the enterprise, the each economy activity undertakes beforehand plan and decision, so as to achieve the purpose of reducing tax.Taxation is a country use mandatory and free of tax, to tax authorities for law enforcement units, to meet the needs of the public and the taxpayers tax charged. In this form of finance income, adjust the social economy and the supervision and management of economic activities. The tax burden the cost of enterprise is one of the important factors for its planning, thereby reducing the tax burden on enterprises and enhance the competitiveness of enterprises is very necessary. Tax planning refers to the taxpayer is not in violation of relevant state laws and regulations, under the premise of the enterprise, the each economy activity undertakes beforehand plan and decision, to reduce the tax burden. It is not a tax evasion, not tax evasion, but investors possessory rights and interests maximization as the goal of reasonable tax avoidance. At the same time, the tax law has taxpayer or investment district is optional, tax base can be adjusted, and the difference of tax rate of elastic space. These conditions for enterprises to carry out tax planning to provide an objective condition. Therefore, according to the above mentioned subjective motive and objective conditions can reach the enterprise tax planning is not only necessary, but also feasible conclusion. With the continuous improvement of our legal system, tax law has become more and more perfect, in this case, relevant to our actual tax law as the basis for tax planning study also increasingly grow with each passing day, related literature. Practical experience shows that, tax planning both for enterprises, but also to the whole social economy development is having important sense. Firstly, from the perspective of enterprises, the implementation of tax planning results can be utilized more preferential tax, in order to enhance the financial strength and market competition ability. Secondly, from the national perspective, the implementation of tax planning is helpful for reasonably change resource configuration to undertake industrial structure optimize and determine the correct direction of investment, can increase national finance income. Once again, from the social point of view, not only can help taxpayers increase lawfully take the initiative to pay taxes consciousness, but also conducive to the promotion of tax agent industry.Based on the case analysis of Lhasa City, the Himalaya real estate development limited company as the research object, in the investigation combined with Tibet local tax policy, to Lhasa Himalaya City real estate development limited company tax planning problems were studied. The paper first introduced the basic circumstance of the company and the status of tax planning, and the company has the necessity and feasibility of tax planning are studied, proves the feasibility of tax planning of the company. Then from the real estate business in the preparation stage, development stage, sales stage were analyzed, and according to the different stages of the related tax planning ideas were studied. This article is divided into five chapters:chapter first is the introduction, mainly introduces the writing background and the research significance, the domestic and international research trends of tax planning, research the main train of thought, research method and content framework. The second chapter is the tax planning theory, mainly discusses the concept of tax planning, significance, theoretical basis, and the tax planning principles, tax planning methods etc.. Chapter trird of the Lhasa Himalaya City real estate development limited company tax planning present situation, mainly introduced the basic circumstance of the company, development status, tax, tax planning the status quo, and the company to conduct the feasibility of tax planning are analyzed. Chapter fourth of the Lhasa city Himalaya real estate development company limited design tax planning ideas. Mainly respectively its preparation stage, real estate development and real estate sales stage, design targeted tax planning ideas. The fifth chapter is the countermeasures and suggestions. This chapter is based on the case study the conclusion, elaborated company executives should enhance the consciousness of tax planning, tax planning ability of the staff should be improved, the tax authonties should encourage enterprises to carry out tax planning advice.The paper systematically expounds the concept of tax planning, principle, method and so on the basis of the basic theory, use the Tibet taxation department work of the favorable conditions, field survey in Lhasa city Himalaya real estate development company limited.In the actual research, the paper based on the principle of combining theory and practice, the company made a reference value of tax planning. Through this research, to fill the Lhasa real estate market tax planning research gaps, enriched the western line three city real estate market tax planning study content. Is insufficient, the dissertation Lhasa Himalaya City real estate development limited company for tax planning study, the research object is onefold, lack of comprehensive or integrated. Therefore, it is necessary in the future to further strengthen the information collection, as far as possible to more real estate enterprises to carry out field research, to further enrich the research. |
