Research On Tax Planning Of ZL Real Estate Company

The real estate industry in our country has started to cool down after the upsurge in the past few years since 2017,and meanwhile the state regulation of real estate is increasing day by day.Under the overall tone that housing is for living in,not for speculation,the policy should be used to make the house return to residential properties.In this case,effective measures must be taken to find their own living space by reducing cost for real estate enterprises.The costs of land,material and labor are all restricted by objective conditions,so it is difficult to reduce them.For the real estate enterprises which make huge investments,to formulate a reasonable and perfect tax planning scheme is the important way to reduce the cost.Taxplanning can not only bring economic benefit,but also can improve the management level of enterprise management,which can make the real estate enterprises gain a foothold in the fierce market competition and win more broad prospects for their development.On the basis of tax planning related theoretical research,ZL Real Estate Company,a China's real estate listed company,is taken as the research object in this graduation thesis.By combining case analysis with theoretical research,I've started the writing of the paper,which title is Research on ZL Real Estate Company Tax Planning Case.In the paper,I have demonstrated the basic idea of theoretical discussion,the company's basic situation,analysis of tax planning,the problems existing in the tax planning and the reasons of exploring and how to perfect the tax planning scheme design.First of all,in this paper,by reading a large number of document at home and abroad,I have expounded the research background,significance of the essay writing,research contents,methods and innovations,and also combed the related tax planning theory,which has laid a theoretical foundation for the following case study.Secondly,in this paper,I've combed the concept of tax planning,the goal,the basic principles of tax planning and the basic method,introduced the tax-related types of real estate industry,and also briefly analyzed the ZL property of the company's basic situation,financial situation,the trend of the estate industry and the patterns.Thirdly,this paper which is based on the financial data of ZL Real Estate Company,has carried on a thorough analysis about the present situation of tax planning.Through the analysis,I've concluded that the company still has many problems in the process of tax planning and that there are a lot of planning space.And I have also analyzed the specific problems.Finally,under the background of replacing sales tax with value-added tax,according to the actual circumstances and financial conditions of ZL Real Estate Company,I have formulated a sound tax planning scheme of land value-added tax,value-added tax,dividend policy for it.Through a series of research and analysis,it is concluded that the amount of tax payable by ZL Real Estate Company has not declined with the decrease in operating income,and the tax burden is increasing year by year.The amount of land value-added tax and enterprise income tax accounts for more than 80% of the total tax,which fully shows that ZL Real Estate Company still has a lot of tax planning space.Thus,enterprises should pay more attention to the payment of land value-added tax and enterprise income tax,and seek the space of tax planning,so as to reduce the cost and realize the maximization of enterprise benefits.