Research On Tax Planning For Real Estate Project Of CX Company After Business Tax Reform VAT

The real estate industry has experienced a period of soaring prices.As a result,Chinese government introduced a series of policies to decrease the prices.Most of the buyers have a wait-and-see attitude because of the policies,which bring the real estate enterprises much pressure.Real estate companies have to be more committed to cut costs in order to remain profitable.In the cost expenditure,the tax cost occupies a larger share.Since 2016 the Chinese government implement "Business tax reform VAT".There is no doubt that the new policy gives the real estate industry a chance to planning tax cost effectively and develop the enterprisebetter.Tax planning can help enterprises to save tax cost and consequently increase the profits,improve the venture's competitiveness.It requires enterprises to comply with laws and regulations,conduct sound and scientific arrangements on all matters before operating activities and financial management.This paper is based on the theory of tax planning,combined with the background of "Business tax reform VAT".The real estate enterprise's managements and the characteristics of the tax is also taken into consideration.With theory and case method,this paper analyze how CX real estate enterprise can effectively arrange tax planning.By referring to the tax planning measures of other real estate enterprises,the paper divides the production of CX real estate enterprise into four stages: the preliminary stage,the development stage,the transaction stage and the retaining stage.For each stage,this paper provides different tax plannings.By comparing and analyzing the data,this paper chooses the optimal planning scheme for CX real estate company.While analyzing the current situation of tax burden,this paper puts forward the problems of CX real estate enterprise's current tax planning and gives some suggestions to prepare for the tax planning in the future.The tax planning is an activity before the business activity of planning,but the real estate enterprises face unstable economic environment.At the same time,our country is under a state of rapid development,the economic situation is unstable and the national policy updates fast.In the process of tax planning projects,the companies will face more risks.In the end of this paper,the risks that may arise in the process of tax planning is proposed and hope this can help enterprises to understand risks and develop safeguards to balance risks and benefits.This paper provides a reference for other real estate industry to make effective tax planning in the context of the reform.