Tax's Influence On The Real Estate Development Enterprise Financial Management Analysis

Tax planning is an important means to achieve the target of enterprise financial management,along with the establishment of our market economy system and the improvement of our tax law,the tax regulation of the enterprise become more and more standard and strict.Each work in investment,financing and operating activities in a enterprises,will affect the lines of enterprise tax.Well,since the tax burden directly affect the enterprise profit,the need for tax planning is becoming more and more big in the modern enterprise management.In recent years,with the improvement of residents' living standards,the rigid demand for housing is increaseing,while the real estate industry is facing more and more complex tax problems in the process of operation.2016 is a important year in the process of taxation reform,The Ministry of Finance,together with the State Administration of Taxation,published the notice of “Fully implemented business tax VAT pilot instead”.From May 1,2016,we will extend the range to construction industry,real estate,finance,and service industry,and all new real estate enterprise contained into the VAT deduction scope.Business tax VAT instead issue in real estate industry happened in every link in project establishment,development and completion of delivery process between the business operators and financial personnel,and all that affect the enterprise's tax burden level.The practice of VAT,improve the operation environment of real estate industry effectively,also brought new Angle and train of thought of tax planning in the real estate industry.Liulin,dongyang real estate development co.,LTD is a newly established real estate companies,shareholders in the company was engaged in coal transportation industry,before the coal industry downturn,turned into the real estate enterprises.So for liulin,dongyang real estate development co.,LTD.,the lack of understanding of the industry,we still have some of the real estateindustry is a high taxes on industry,its business activities almost covers all the taxes,which leads to a high degree of tax-related risks in real estate enterprises,is always the key point of the tax authorities to pay tax inspection.For financial personnel,financial management work in the real estate industry is more complicated than in other industry,the basic management of each activity affect the enterprise of high and low tax burden,therefore,the enterprise of the fiscal and taxation work is the enterprise financial personnel a new challenge.In this article,we analysis the tax situation of liulin,dongyang real estate development co.,LTD.,combining with the relevant policies in real estate industry,Solved the government allocated funds,property,fiscal and taxation problem such as loan interest deduction,as to the "qinghe garden" project,liulin,dongyang real estate development co.,LTD,we made the land value-added tax tax planning scheme design and the exploration of ideas.We also did so research on the tax's influence on the real estate enterprise financial management,and puts forward some suggestions.