Research On The Tax Pianning Of Shihong Property

Tax planning involves all walks of life, especially including a large number of real estate companies. Tax laws and regulations for the real estate industry are improving and perfecting, realized on the macro-control of real estate industry in China. The State Administration of Taxation has implemented a series of measures, such as "Notice on land value-added tax liquidation management issues related to real estate development enterprises" on December 28,2006, "Relevant policy adjustment notification of sales tax on real estate" under the joint of ministry of finance on June 16,2006, and "Notice on land value-added tax" No.220 on May 19,2010. In this context, studies on tax planning are of great practical significance, especially for the real estate enterprise's survival and development. The government can also contribute to the stability of real estate development to achieve common prosperity, consistent with the purpose of the government's macro-control.Firstly, the article discusses the basic requirements and theory of tax planning. On this basis, through specific cases, it carried out a more in-depth study on the influence of sales tax, the land value-added tax and enterprise income tax related to real estate business, while other related tax planning issues are discussed as well. Discussion is divided into two aspects. The first is the analysis of the categories of taxes related to the real estate enterprises. The second is the analysis of preferential tax and tax planning, according to the basic tax planning scheme. Within the enterprise management activities impacted by more complex and staggered taxes, tax planning is difficult to generalize from a single tax. Therefore, the study is mainly about the investigation based on Shihong Property to research the tax planning. Tax planning methods are discussed under the current corporate operating performance. In addition, the new tax planning programme is made combined with the ever-changing social and economic environment, to save huge amounts of tax expenditures and avoid extra tax reasonably. In this paper, the main innovation points are:new tax planning programme has been proposed selectively, taking the actual Shihong Property as an example, respectively from company strategy management level, business management level and financial accounting management level, and that it has also been took into full consideration in-depth to real estate project established, development, construction and main taxes, related to sales tax, keep link business tax, land VAT and the income tax, fully using the advantages of company organization schema system and the capital operation capacity.