The Vat Tax Planning Of Real Estate Development Enterprises After "Replace Business Tax With Value-Added Tax"

Real estate development enterprises have taken replace business tax with value-added tax since May 1,2016,and they have changed from 5% business tax into 11% of the value-added tax.After this change,the tax rate has greatly improved.How to ensure the taxes is depressed and not increased,it needs the real estate enterprises to take some measures,like to carry out the tax planning.Due to the VAT tax is more complicated than the business tax,and the real estate enterprises' have their operating characteristics,all these lead to the real estate enterprises is difficult to adapt to the VAT change.This article adopts the method of combining theoretical research and case study,and bases on the case of L real estate enterprise,take the secondary development of real estate as the research object,to do the VAT tax planning.At present,the vast majority of real estate enterprises are selling their old projects,the enterprises are not much affected by the VAT change;new projects for real estate development enterprises have not yet been completed,and there has not been a large amount of output tax.The real estate enterprises have not faced the throes of the VAT change.But after 1-3 years,when real estate enterprises start to sell new projects,they must apply the 10% of value-added tax,if these companies have not applied tax planning,they will be faced with soaring tax payable.At the same time,the tax planning of VAT after the "replacing business tax with VAT" has great practical significance to the development of real estate development enterprises.Based on supplier selection and labor cost control and so on,the tax planning scheme is put forward.According to the tax authorities for tax assessment for real estate enterprises and the focus of the tax inspection to the real estate enterprise puts forward the matters need to be take attention in the process of operation,has certain innovation.Through the analysis of the operating status and tax situation of L enterprise,this thesis finds that there are many tax related problems.There are some objective reasons for the existence of these problems,such as the limited purchase of fixed assets in L enterprise in recent years.There are more subjective reasons.First,it not paying enough attention to the VAT change and not carrying out appropriate tax planning: first.Second,the ability of L enterprise's management and financial staff to deal with tax related problems is limited.Third,the management level of the tax related problems and the imperfect internal department of the enterprise are low.This thesis puts forward a comprehensive and systematic tax planning to reduce the tax burden and preventing tax risks,and puts forward the safeguard measures and matters to be paid attention to the implementation of tax planning.To reduce the tax burden,the thesis focus on the old projects tax method choice,the choice of suppliers,engineering contract,labor cost etc.Put forward the detailed planning scheme,compared the old tax planning and new tax planning which can bring to the company's more interests.For tax-related risk prevention and control,this thesis analysis of the real estate project from start to end,and give some methods and measures to control the risk.L enterprise should involve all departments and personnel into the tax risk control.The writer also combined her own professional background with the actual work,according to the tax department assessment and audit to carry out the situation,summed up some risk points,to remind of it's business activities.Of course,there are some shortcomings in this thesis.One is that that it searches on a single tax,so it has certain limitations.The second is the detailed tax planning is partial,the third is that this thesis impacts less of the non-tax factors.Through the research of this paper,it is helpful for L enterprise to adapt to the new policy as soon as possible and enjoy the benefits of structural tax reduction and improving market competitiveness.The author hopes this article research conclusion can provide some reference for other real estate enterprises,to make sure the real estate policy is practicable,and achieve the goal of transformation and upgrading of tax policies to guide the real estate industry.