The Study On Tax Planning For Real Estate Enterprises

The real estate industry is an important part influencing the economic development of our country. It is in an important position in promoting the development of national economy. Real estate enterprise is the main body of the real estate industry, the reasonable and orderly development of which plays a very important role in promoting the healthy development of national economy. In recent years, with prices increasingly rising, the real estate industry has been in an overheating state. Many of the government regulations and control policies only casted a very limited cooling effect in a short period of time. When the “winter”of regulation pasted, real estate enterprise competition becomes even increasingly fierce. In order to seek maximizing the return on investment and the value of enterprises in such circumstances, cost reduction is an effective way to improve profit margins for the real estate enterprises. Tax cost is an important part of the real estate enterprise cost, whose reduction is the freshener unable to be ignored in real estate “hot summer”. Through reasonable and lawful relative technologies and strategies, tax planning makes it possible for real estate enterprises to reduce tax cost, enhancing competitiveness for enterprises in the competition.Research about tax planning of real estate enterprises in our country is relatively rich, but the existing achievements mainly carried out the relevant research and analysis in the premise of single tax or local economic activity, which couldn’t cover the whole operation and management of enterprises. Based on related theories of enterprise tax planning, combined with the analysis of characteristics of the fiscal and taxation of real estate enterprise, the thesis took tax planning in financial management in M real estate co., LTD. as an example, analyzed and evaluated existing tax planning method in each link of production management, and put forward overall improvement project of tax planning of this enterprise, which provides detailed and operational experience, as well as suggestions for improving the effect of tax planning for real estate enterprise in our country from an overall perspective of the industry.