Study On Tax Planning For Real Estate

In our country, the land use right granting has been using by the way of bidding,auction and listing from2002. After full implementation of this open trading system, thereal estate industry has developed rapidly. I had engaged in consultation work about realestate in a financial consulting company for a long time. I have been interested in financialmanagement of real estate and ever done an intensive study in real estate tax revenueespecially. The financial management and tax management of real estate companies aredifferent from that of commercial enterprises, not only in items of taxation but also in taxtreatment. So by the way of writing master’s thesis, on the one hand I will be On taxplanning theory research, on the other hand sort out some cases be met when I worked inthe financial consulting company. I hope it can bring us some valuable achievement.This thesis is divided into three parts. First part is about tax planning theory research.The second part is about real estate enterprise tax revenue preparation method.And thenfollowing some cases, discusses the conventional ways and method of tax planning. Ibelieve that our tax system is far from perfect. More attention to the circulation makes theinvestment and speculative demand develop. And also push up the prices. Therefore weshould reduce the tax revenue of circulation links and increase that of tenant. The realestate industry relate to lots of taxes. But there are four main items of taxation, such asbusiness tax, land tax, business income tax, individual income tax. So it is very importantto manage these four items of taxation well. The tax planning of real estate business is toestablish the mechanism for hedging in nature. Maybe this mechanism is between externaland internal hedging. But it is possible between internal corporate hedging mechanism.