Research Of Tax Planning Of DF Real Estate Company

In the world,real estate development companies have the following three characteristics: high cost, investment, longer cycle, etc., and whether it is part of the acquisition of land or development, sales or retain part of the tax burden everywhere.Therefore, the real estate companies to carry out various business tax planning with more important significance: the real estate company's own development needs tax planning, real estate companies to facilitate tax planning is conducive to the country's macro-control, tax planning can increase the state revenue. At present, tax planning has become one of the core competencies that real estate enterprises can maximize profitability. Tax planning can make enterprises cut costs and maximize profits. All in all,corporate tax planning is a real estate business must pay attention to the problem.The main research methods of the paper are literature reading method, that is, by reading the relevant literature, in understanding and mastering the basic concepts and methods of tax planning on the basis of planning to determine the possible risks in this link, and in-depth understanding of real estate business tax related Problem analysis, is through the real estate business of the main taxation of tax planning, and then on the housing tax, property tax, land tax and income tax planning; comparative analysis, that is, in each tax planning method Have used more than one method, the use of specific case analysis and then select the most appropriate method.The general content of the paper is the first to explain the purpose of the topic,meaning, background, and theory and practice of combining research methods. And then through the use of several different analysis methods, combined with DF in recent years, the tax situation and specific examples of tax planning, analysis of land tax, property tax and income tax and other housing the main tax burden reduction techniques. Followed by risk analysis. Mainly reflected in the business, the relevant policy, operability and tax authorities enforcement and other factors of risk analysis,combined with the DF real estate enterprises to explain the specific case. Finally, the author puts forward some suggestions on the tax planning of the real estate enterprises:first of all,it is necessary to grasp the tax policy,optimize the tax planning plan and then establish an effective and feasible risk early warning mechanism. Second, we will actively seek the support and help of the local tax authorities,and finally raise the taxpayers' professional accomplishment And the norms of the enterprise system.The innovation of the paper is reflected in the following points: First, the paper in the new accounting standards and new corporate income tax law requirements, the real estate business tax planning. Second, the paper mainly for the real estate enterprises to carry out tax planning, with a certain degree of relevance, to provide enterprises with detailed tax planning methods. Thirdly, when the advantages and disadvantages of the tax planning are analyzed, the benefits ratio of the company is considered on the one hand. On the other hand, the impact of the risk on the final effect is taken into account and how the risks are determined.