| The Operation process of Real Estate enterprise is complex,development cycle is long,capital is dense.It involves more taxes and a complex tax system.The total amount of tax involved is high,which leads to more tax-related risks and larger tax manageable space.Under the current situation of increasingly stringent national industrial regulation policies and increasingly fierce competition in the industry,all the real estate enterprises are facing challenges,seeking to increase the profitability of enterprises in various ways to enhance the competitiveness of enterprises,in which the strengthening of tax planning and management has been more and more for the general real estate Enterprise relies.This article takes the H real Estate Enterprise group as the case,In view of the weak tax planning and management base of the enterprise,the professional degree of tax planning management staff is generally low,the tax management loophole frequently appears at the present,according to the basic theory and the method in Tax planning management,draws lessons from the industrial standardization,the large-scale management thought,the corresponding solutions are put forward from the enterprise tax planning level and tax management organization construction level.Per the tax planning,in view of important node in the real estate development and management of all aspects of tax burden planning,and H Enterprise Group member enterprises have more concentrated problems,based on the latest tax policy-"business tax to VAT" implemented by the real estate industry after May 1st,2016,as the case study for tax planning,comb out standard cases for the member companies in the real estate development and operation of all aspects of tax planning for reference to others companies in the group.Minority’s professional ability will improve the ability of the whole group tax management.Per the tax administration organization system,set up a tax management organization system,using management tools and procedures,from the signing of business contracts,tax-related business accounting,tax calculation and payment,tax-related information management,tax-related information statistics,analysis,transmission and exchange,major transaction tax burden management,tax planning project management,prevention of tax-related risks,tax-related personnel learning and training,tax-related policy research,enterprise tax management quality evaluation,rewards and punishments,and so on,all tax-related activities of enterprises to carry out scientific system management,to achieve the group tax planning and management of standardization,information,institutionalization,process,so as to achieve the management objective for tax burden reasonable and risk-controllable in the whole group.The above tax planning management plan,although it is tailored to the problem of H Enterprise Group,but I believe that the problems of H Group exist in many other real estate enterprises,especially private real estate enterprises will more or less exist,therefore,H Group Tax Planning management program,should also be copied to other real estate enterprises,especially in the real estate enterprise group to be used for reference,This is the original intention of this thesis. |
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