Research On Tax Planning In Meixi Real Estate Development Company Of China State Construction Land

Real estate enterprises involved in many categories of taxes, tax occupies a largeproportion in the real estate development costs, the cost of tax accounting for48%ofthe total profit, tax burden. Especially in recent years, the Chinese government tocontrol excessive prices, curb overheated investment and the real estate bubble, havebegun to focus on the macro-control of real estate industry, limiting price increasesspace, and constantly introduce tax regulations and tax rules, effectively control thereal estate profits. In this context, reduce the production cost, reasonable taxavoidance has become an important means to guarantee profits, real estate enterprisesand, improve the tax system is also the enterprise tax planning provides systemguarantee, if the real estate enterprises to actively take the initiative to do the researchon tax planning, not only can effectively cope with the national macro-control policy,promote the stable development of the real estate, but also can reduce the tax cost,improve the economic efficiency of enterprises, enhance the competitiveness of theindustry.This paper is to build the construction of Meixi real estate development companyas the case to study the comprehensive tax planning, first discusses the meaning, taxplanning features, requirements and basic train of thought from the angle of theory,and then combined with the tax planning theory for the construction of Meixi realestate development company limited to the stage, the development and constructionphase, sales stage in the period of the analysis of existing key point of tax, in order toaccurately grasp the relevant taxation policies, to identify whether the tax planningand tax planning is reasonable. Based on analysis of problems and points out that eachlink has a planning tax planning point, through the planning theory and method,through static tax calculation on the existing data, according to the actual situation ofthe company liquidation, liquidation, asking whether the object of settlement, salesmode, sales pricing new tax planning, tax analysis and tax income throughcomparative analysis description the preparation effect.