A Research On The Tax Planning Of Real Estate Development Enterprise

Tax planning is an important branch of financial management, and have a greatinfluence on net profit, especially to those which have lots of taxes involved and havea hard tax burden, such as real estate development enterprises. An appropriate taxplanning plan can save hundreds of thousands of, even millions of, costs, leading to asubstantial increase on net profit. In this paper, we discourse the specific processes ofthe design, selection and conduct of tax planning plan of real estate developmententerprises, standing from the view of the staff who make the tax planning plan,basing on China’s current tax policy and the basic principles of tax planning, studyingthe entire operating circle of Real estate development projects and using thecombination of qualitative analysis and quantitative analysis, hoping to provide usefulreference to the real estate industry. Nowadays, the market economy environment isvery unpredictable and tax laws and regulations continue to improve, along with thecomplexion of operating conditions, which make tax planning expose to greater risks.In this fact, this article also discusses the question of risk tax planning, in order tomake enterprises control effectively in the premise of correct understanding of the riskof tax planning and reduce the adverse effects caused by this uncertainty and Improvethe efficiency of tax planning.Enterprises should utilize preferential tax regulations to analyze tax-planningplan in the basis of full understanding of tax policy, which play an important part incutting costs and improving the economic benefit. Besides, acting the work of taxplanning well submits to the macro-control policy of nation and benefit for optimizingthe structure of production.This article is divided into a total of five parts: Foremost, the first part discusses the research background and significance, research status at home andabroad, the main contents and research methods; Secondly, the second part discusses the relevant theory of tax planning, including the concept, characters, sig nificance, the steps of conduction and evaluation indexes, which provides a theoretical basis for the following research; The third part discusses the phases ofestablishment and formation, preparation，development and construction, selling and keeping separately, using the combination of qualitative analysis and quantitative analysis; The forth part discusses the causes of risk and correspondingly counteractions; The last part gives a summary of the whole article and proposes three problems which should be noted in practice including the integrity, feasibility and flexibility of tax planning plan. In the same time, it also pointedout the inadequacies of the research, hoping the following researchers are ableto improve.