Research On Tax Planning Of Real Estate Enterprises

Real estate enterprises play an increasingly important role in the development of China’s social economy.As the pillar industry of the national economy,the irrational prosperity of the real estate industry has aroused the concern of the Chinese government.Therefore,the Chinese government began to introduce some tax laws and regulations to increase the regulation of China’s real estate enterprises.The tax planning of real estate enterprises in our country is facing a new environment of tax planning.Real estate enterprises through tax planning,not only can reduce tax expenditures for enterprises,but also can reduce the cost of enterprises,increase the economic benefits of enterprises.Based on this background,through the study of the real estate business tax planning can not only reduce the cost of corporate tax,but also to achieve the maximization of corporate profits.In this study,mainly in Hangzhou Wanzhe Co.Ltd for example,focuses on the analysis of the real estate enterprise tax planning,through the research of this topic can provide certain reference for latercorrelation research and reference.In this paper,the first part is the introduction,which mainly introduces the research background,research purpose and significance,research status at home and abroad,research content and methods,as well as research innovation.The second part is the theoretical basis of tax planning for real estate enterprises,the existing tax planning theory of learning based on the summary;it clarifies the theoretical basis of tax planning,including the basic concept,the goal of tax planning,tax planning methods of tax planning and tax planning steps.Then it analyzes the basic theory of tax planning for real estate enterprises,including the necessity of tax planning and the feasibility of tax planning for real estate enterprises.The third part of the real estate enterprises tax planning scheme design are analyzed,including the determination of the real estate enterprise tax concerns,establish the framework of tax planning,the preparatory phase of the planning and construction of the construction phase of the planning and sales stage planning etc.The fourth part analyzes the case of tax planning in Hangzhou Wan zhe Ltd.,this part briefly introduces the basic situation of the real estate enterprises,and then analyzes the current situation of tax planning of the company,followed by the analysis of the company’s tax planning,finally analyzes the implementation of tax planning analysis after replacing business tax with value-added tax(VAT).The fifth part analyzes the main problems and Countermeasures of the tax planning in Hangzhou.Finally,the conclusions and prospects of this study are summarized.