Research On Enterprise Tax Planning

The real estate industry has become a pillar industry of the national economy, its impact onthe national economy grows more ang more firmly. With the continuous increase of stateregulation, coupled with the increasingly fierce market competition, Decreasing the cost ofreal estate development is becoming more and more difficult. Taxes, as part of the cost ofreal estate developers, how much it is greatly affects the economic benefit of the real estatedevelopment enterprises.Tax planning is that the taxpayer choose to maximize the economic benefits of tax-relatedoverall tax scheme under the premise of compliance with national tax laws andregulations,and also is a kind of corporate tax-related processing activities in the productionand operation management and investment banking activities. Sciencely implementing taxplanning has a positive impact on improving the economic efficiency ofenterprises,enhancing the competitiveness of the real estate development enterprises andpromoteing the development of the entire real estate industryIn this paper, using theoretical analysis and case analysis method to study a real estatedevelopment enterprise tax planning.and on the basis of tax planning theory and practiceof learning at home and abroad, combined with China’s national conditions, introduce thebasic theory of tax planning in detail standing a company’s view.Besides,under the premiseof reasonable compliance, this paper has a more detailed analysis on tax planning for realestate development enterprises.and on this basis, introduce a variety of methods about taxplanning elaboration through a case of a real estate development company.There are usually3sections in real estate developing process–developing, marketing andretaining. The tax planning in this article is in accordance with this real estate businessprocess, and targeted at the increment of value. The relations between structure&means ofdeals of the enterprise and the tax planning scheme would be analyzed and connectionsbetween the planning scheme and tax burden of the enterprise would also be put intoconsideration.This paper seeks to sketch out new ideas for real estate development and corporate taxplanning, and provide a reference for other real estate development companies, and helpthem achieve cost advantages.