A Study Of W Estate Company’s Tax Planning Strategy

With the continuous high speed growth of Chinese economy and the rapid development of urbanization, real estate industry becomes a pillar industry of China through the golden decade. At the same time, the competition of the real estate industry is fiercer than before because of the strengthened regulation and control policy, which progressively reduces real estate industry’s overall profit margin. So, it is the only way for real estate industry’s survival and development to maximize the enterprise value by increasing income and reducing expenditure through a diversified ways. However, tax occupies a larger share of the real estate enterprise’s cost, so it becomes a key focus for real estate enterprise management in effective management of tax, tax planning and the increasing of real estate enterprises competitive force.At present, China’s real estate tax is very complex, involving many kinds of tax categories, and different enterprise have different comprehension in the policy due to their management ability. It will have great influence on the enterprise in how to conduct revenue management effectively and legally. In such a circumstance, this paper select W real estate enterprise tax planning as the research object so as to make a detailed study in real estate enterprises tax planning gathering China’s current laws and regulations.This paper adopts the methods of documents and cases study based on the existing theory and the existing laws and regulations in tax planning and hold W real estate enterprise as the object of taxation to design a detailed tax planning. In the next, it will pre-analysis the note points in the result and the implementation of the tax planning. In the design part of the tax planning, it should focus on the design planning of the product type, the design planning of the cost investment structure, the design planning of the hardbound room, the design planning of the public facilities and borrowing costs. Through the effect analysis of the project design and planning, the key points of implementation of W company’s effective tax planning are as follows: first, more attention should be paid to the potential tax risk and the construction of internal control system; second, it needs to focus on macro policy regulation and anticipation trends of the policy.The purpose of this article is to clarify the concept of tax planning and works out a detailed design for real estate enterprise’s tax planning to promote real estate enterprises making full use of tax planning in the actual operation and management in the process of this method so as to achieve the goal of reasonable management of tax. Meantime, it also enriches the theory of the tax planning in our country, promoting the further development of tax planning in our country, building a healthy tax environment, bring the win- win of the government and enterprises.