Discussion On The VAT Tax Planning Of The LH Real Estate Enterprise After The Tax Reform

In modern society,with the rapid development of the social economy and the changing tax policies,the tax planning of enterprises is constantly improved.Since replacing business tax with "value-added tax(VAT)" policy implementation,corporate tax changes significantly,to a certain extent to solve the "replacing business tax with value-added tax(VAT)",there is a double-taxation problem before the two parallel generation,but it is undeniable that the implementation of replacing business tax with "value-added tax(VAT)" policy for tax planning has brought new challenges.As the pillar of China's national economy,the real estate enterprise has been released and the operation efficiency has been improved after the "camp to increase".Many scholars in China put forward innovative solutions to the tax planning of real estate enterprises from different angles,but the tax planning schemes proposed by a single enterprise are relatively rare,resulting in many obstacles for the real estate enterprises to implement the tax planning plan.This paper is to solve the real estate enterprises in this predicament,from the perspective of "replacing business tax with value-added tax(VAT)” policy perspective,first introduced the " tax planning " and replacing business tax with " value-added tax(VAT)” terms such as literature research,on the basis of the theory of tax planning and the basic method of preparation,and then combined with a specific company-LH real estate development company's organizational structure,development status and income,expenses should be present in the real estate industry tax situation is analyzed in detail,based on the annual financial statements of the company from 2015 to 2017 on the combined statements of data calculation and analysis of the influence of replacing business tax with "value-added tax(VAT)" brought to finance development of the LH real estate company,including the impact on the tax burden of LH real estate development company and the impact on financial indicators,financial indicators of the impact is divided into solvency,operating capacity and profitability in three aspects.Finally,in order to increase the value-added tax as the focus,from the output tax and input tax control group strategy in three aspects as the main starting point,discusses how to implement the tax planning work of LH real estate development company,the actual business situation of the company and the future planning of tax planning work are described in detail,in order to reduce operating pressure and increase the profit space,to ensure enterprises to achieve the ultimate goal of maximizing the maximum to profit after tax as the representative of the value of the enterprise in the fierce competition in the market.The first chapter is the introduction,which introduces the purpose,significance and research methods of this thesis,and lays the foundation for this thesis.This chapter constructs the main framework of this paper.The second chapter expounds the significance of the "camp to increase" policy and the basic theory of tax planning.The third chapter introduces the organization structure,financial situation and management characteristics of the case company,LH real estate development company.The fourth chapter analyzes the financial changes of LH real estate development companies caused by the implementation of "camp reform and increase",and analyzes the corporate tax burden,debt paying ability,operation capacity and profitability,and draws relevant conclusions.The fifth chapter,under the premise of the above analysis,combined with the operation status of LH Real Estate Company,puts forward the targeted tax planning scheme.The sixth chapter introduces the construction work of the real estate enterprises from the perspective of the industry.In order to achieve a good tax planning effect,the real estate enterprises need to strengthen the entry management,ensure the complete implementation of the tax planning,coordinate the tax planning and the overall operation of the enterprise,and maintain the cash flow of the enterprise.The goal is to strengthen administrative communication and self-study,ensure the timeliness of tax planning,pay attention to the emphasis of VAT planning,and plan the design of the scheme flexibly.According to the actual needs,the value added tax is the key point,the increase of the entry tax and the control of the sales tax are the basic grasp,and the maximum value of the enterprise price is taken as a measure of the effect of tax planning.The first criterion is to strengthen the design of tax planning.The seventh chapter is the end language,summarizes the thesis,and looks forward to the future research direction.