| In the development of industrialized countries,real estate and manufacturing are always the two wheels that drive economic growth.Over the past 15 years,the rapid development of China’s real estate industry gradually increased,to stimulate economic growth,promote employment,increase government revenue and many other aspects have played a pivotal role.The real estate industry as an important pillar industry of the economy,its healthy development involves all aspects of the interests.Real estate enterprises in the course of business involved in 11 taxes,tax burden pressure tough.With the slowdown in growth,market competition intensified and developing of tax collection and management of tax authorities,scientific tax planning to reduce costs,improve management is more and more important to the real estate business company.Based on the present situation of taxation of real estate enterprises,this paper focuses on the importance of tax planning of the development of real estate enterprises.Based on the current situation of domestic and foreign research,combing the existing taxation knowledge of real estate enterprises,taking Hainan A Company as an example,Practical examples and practical experience,the A company’s current planning and status and advantages of the advantages of summing up,to extract valuable experience and lessons learned.Especially in the aspect of tax planning strategy design,this paper analyzes the characteristics and advantages and disadvantages of tax law,tax avoidance law and tax burden transfer law by deeply understanding the principle of legality,overall principle,forward-looking principle and feasibility of tax planning.Master the tax planning points,focus on the basis of trying to put forward the appropriate tax planning.According to the central spirit of "Add water for fish","make every effort to reduce the burden of the enterprise",Through the study of tax planning to help enterprises to enjoy the reform bonus and tax incentives,Improve tax compliance,Promote sustainable development,Promote business,social and government multi-win-win situation. |