Research On The Tax Planning Of H Company

Real estate development is an important part of the tertiary industry. It has a great influence on building materials, steel, property services and other industries. However, due to immature and imperfectly competitive markets, the price of real estate is high and unreasonable. Government and banks take a series of measures to regulate and adjustment the real estate market. Meanwhile, the competition the real estate becomes more fierce, enterprises from other industries influx to the real estate development. It is increasingly difficult for the enterprises of real estate to achieve high profits.However, the real estate enterprises in China pays a large proportion of tax revenue. Most of real estate enterprises have a heavy tax burden. The tax planning is an important way to reduce the tax costs of real estate enterprises and increase the profits of the real estate enterprises. The history of tax planning in our country is not long, but more and more companies attach importance to tax planning. This paper studies the tax planning of H company, first we analyzes the dynamics of Domestic and abroad, describes the different aspects of tax planning research results at home and abroad, followed by the explanation of the theory of effective tax planning ideas and the basic idea of Effective tax planning and value chain. Then analysis the state of operation and tax status according to the information and status of H company. And then based on the analysis of value chain of the real estate development, I select part of the value chain to make tax planning. Last we make tax planning schemes according to the information and the value chain, at the same time study the tax planning risk prevention and find the tax planning risk prevention measures and the strategy of answering the fluctuant of replacing business tax with value-added tax.This paper combines the use of effective tax planning theory and value chain analysis to make the tax planning of H company. It enriches the study of theoretical research in the areas of tax planning. It provides new ideas to tax planning on the basis of strategic planning. Through the choice of policy and the application of laws and regulations, we can reduce the tax costs and alleviate the burden of H company to improve the growth of the profits, and improve the level of the company’s operation and management, reduce the risk of H Company’s tax planning. Then we increase the value of the company while promoting cooperation and win-win business with other companies in the industry,we can create high-quality value chain ecosystem. Finally, tax planning of H Company also provide reference for the future real estate development and make some contributions to improve the survival and development capacity of H company in the real estate market.