Real Estate Tax Planning

As an important growth point of Chinese economy, the real estate industry plays an important role in the national economy. From2002to2012, the contribution of the real estate’s investment to the national economy increased from7%to15%. At the same time, compared with other industries, the real estate industry has its own peculiarities. The real estate industry is a real estate investment industry, related to large-scale corporate investment,complex business processes,wide range of tax-related species and huge amount of tax. The real estate industry in China is a heavy duty industries.In the strict austerity measures, the real estate enterprises have to try best to reduce the tax burden to achieve corporate financial goals.Companys have great intrinsic motivation and external pressure to reduce the cost of tax planning.Exploring the methods and techniques of real estate tax planning, to a certain extent, can provide appropriate guidance and reference, reasonable cost for enterprises to maximize their financial goals.This paper is divided into five parts.The first part is an introduction, describing the significance of the real estate tax planning background, the literature review related, the method of research, the innovation and inadequacies. The second part introduces the real estate industry and businesses, including industry attributes, operating characteristics, taxation characteristics.The third part discusses the theory of the real estate business tax planning, including the concept of the real estate tax planning, the specific planning steps and methods. The fourth part is the main part of the article, through the design of complexes commercial tax planning schemes proving that the tax planning is really importance to enterprises. The fifth part is the conclusion, mainly about the risk of the tax planning methods and the prevention measures.The main contribution of this paper is the real estate business tax planning discussed in more detailed. On the one hand, previous studies focused on residential real estate, and this paper is the development of commercial real estate research, taking into account the commercial real estate and residential real estate planning more completely. On the other hand, the tax planning methods are more in-depth analysis. At the same time, we use a more detailed study of the data.It can be more practical reference, with a certain relevance and practical significance.