| With the further implementation of the 13 th Five Year Plan and the further advance of the pilot work, the reforming of the tax system in the business of real estate is imperative. January 1, 2012, the tax of part of the modern service industry and transportation business value-added changed to VAT from Sales tax. It’s the The beginning of tax reform.Business tax to VAT transformation reform has finished in addition to real estate, construction and installation, finance and consumer services industries.According to the 2015 May 18, the State Council approved the national development and Reform Commission < on 2015 to deepen the reform of economic system of the key work of views > requirements that strive to complete " business tax to VAT transformation reform ", joining the real estate enterprises to " VAT transformation reform ".Premier Li Keqiang pointed out that the " business tax to VAT transformation reform" will expand the scope of the construction to the real estate, financial services, consumer services from May 1, 2016 on the fourth working conference of the 12 th National People’s Congress which held In March 5, 2016.While Business Tax Replaced with value-added tax(short for VAT), the real estate industry is facing the opportunities and challenges on the policy. How real estate enterprises use the policy to do a good job of tax planning is the main topic currently.After the business tax to VAT transformation reforming,the changes in real estate tax burden will determine whether it is expected to achieve the goal of tax cuts, and also will affect the camp changed to increase the smooth progress of the pilot.In this paper, based on the study of domestic and foreign related tax planning theory,this paper introduces the concept, characteristics, methods and principles of tax planning.This paper will start from the background of business tax to VAT transformation reform, analyze the effect of replacing business tax with VAT on real estate tax, and study deep into the tax planning of real estate enterprises. On the basis of case study of a specific project of L real estate company after business tax to VAT transformation reform, this article proposed the corresponding countermeasures in order to provide the reference of tax planning for real estate development enterprises as soon as possible, so as to achieve the sound development of the industry.The real estate industry is the key industries of the national economy, which plays a vital role on the overall economic development.The tax as a mean of national macro-control, have a huge impact on the development of the industry.In the foreseeable future, "Business tax to VAT transformation reform" on the entire real estate industry caused a great impact, differentiation and optimization. "Business tax to VAT transformation reform" can not be ignored if real estate development company want to expand the business and increase their strength.Advance understanding of policy, good planning as soon as possible, making contingency plans for the development of real estate industry has a great role in promoting.Accumulating experiences and forming a good typical case is a positive impact to enrich the entire tax system and improve the level of tax planning. |
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