Research On Tax Planning Of A Real Estate Company

"Replacing business tax with value-added tax(VAT)" is considered to be the 94 tax reform after a major tax reform measures,not only to optimize the tax system,reduce the tax burden of enterprises,but also provide a fair competition environment for all tax.Under this background,it is of great significance to study the new round of enterprise tax planning.The implementation of thesystem is a new opportunity for the development of the real estate industry,which helps to reduce the tax burden of the real estate enterprises,reduce the financial cost and stimulate the vitality of the competition.However,due to the difference of tax planning ability of different tax subjects,the tax burden of some small and medium-sized real estate enterprises is decreasing instead of increasing,which increases the operation cost of enterprises.Therefore,in the current tax environment,it is very important for the real estate enterprises to collect taxes.This paper selects the medium and small real estate enterprises in the city of the prefecture level as the research sample.By using the method of case analysis and comparative analysis,the paper studies the change of the tax burden on the basis of the analysis of the single tax negative rate and the change of the total tax negative rate before and after the policy of the real estate enterprises,The results show that the tax rate and overall tax rate of enterprises show a slight upward trend.In order to promote the healthy development of small and medium-sized real estate enterprises,according to the tax environment faced by enterprises,combined with the operation characteristics and business mode of A Real Estate Company,the specific tax planning scheme is proposed for different business stages,and the feasibility of the plan is proved by an example,At the same time,in order to ensure the smooth implementation of the plan,and put forward relevant risk prevention proposals for the tax planning of A Real Estate Company,so as to provide reference for the tax practice of small and medium-sized real estate development enterprises.