Research On Value-added Tax Planning Of ZH Real Estate Enterprises Under "Business Tax To Vat"

"Business tax to VAT" is an important measure taken by the state to promote economic efficiency,ensure stable operation of the market and lighten the tax burden of enterprises.The original intention of "Business tax to VAT" is to realize the overall burden reduction of all industries and enterprises,but want to lighten the tax burden is not easy.At the past twenty years,the real estate industry develop in a high speed.As one of the most important industries in China,the higher tax burden affects the management and development of real estate enterprises.How to minimize the tax burden of enterprises by means of tax planning under the background of the "Business tax to VAT",so as to reduce the cost,increase the economic benefit and create the competitive advantage of the enterprise?At present,the real estate enterprises urgently need to solve the problem.This paper,taking the real estate industry as the center,combined with the new policy of "Business tax to VAT",takes the change of tax burden as the research object before and after the "Business tax to VAT",and discusses how to carry out tax planning for real estate enterprises.First,the concept of real estate enterprises is introduced,the process and characteristics of the real estate industry are summarized and analyzed.After that,the tax principle and the related theory of tax planning are expounded.Secondly,the ZH Real Estate Company's situation is being introduce,analyzes the tax related situation of the ZH Real Estate Company,points out the shortcomings of the ZH Real Estate Company in the tax planning,and analyzes the impact of the "Business tax to VAT" on the tax burden,tax payment and financial work of the ZH.Finally,according to the actual case of the ZH Real Estate Company,the VAT tax planning at various stages is done in the early preparation,construction,sales and daily management of the business process.In addition,taking the"JIXIANG" project of the ZH Real Estate Company as an example,through the effective plan,the tax and fee should be reduced before the "Business tax to VAT".It explains the necessity of tax planning and puts forward some suggestions on tax planning in order to help the enterprises to take more targeted planning work in the future.