Research On Tax Planning Of R Real Estate Co.Ltd After The VAT Reform

The "business tax to VAT transformation reform" pilot has expanded to the four major industries including the real estate from May 1,2016,which completely connect the VAT deduction chain to the second and third industry.The comprehensive implementation of the "business tax to VAT" is the first gun of the fiscal and taxation system reform during the 13 th Five-Year Plan period,and also the main event of supply-side structural reform,which has important influence on all aspects of the tax burden,economic growth,optimization and upgrading of industrial structure.As an important part of the national economy industrial chain,the development of the real estate industry also takes impact on the development of the upstream and downstream industries,the optimization of industrial structure,the improvement of the living standards of the residents and the increase of the income of the local governments.Therefore,the impact of the increase in the real estate business tax burden and how to improve the real estate business tax planning are undoubtedly very worthy of study of the key issues.Forming a good typical case through the planning and analysis of specific projects is also a positive impact to improve the level of tax planning in the industry and enrich the entire tax system.This article adopts the method of theoretical analysis and case measurement.Firstly,on the basis of studying the theory of tax planning research at home and abroad,this paper introduces the principles,methods,steps and risks of tax planning,and summarizes the theoretical basis and planning priorities of real estate tax planning.Followed by R real estate company specific projects,for example,compared to the increase in business before and after the real estate business tax changes.On this basis,combined with the relevant policies to improve the land acquisition,land acquisition,financing,development,construction,sales,liquidation and preservation of various specific business activities,to design a set of tax planning program,and the implementation of planning The risk analysis and put forward preventive measures,with a view to the real estate development enterprises play a reference and promote the significance,so as to promote the healthy development of the industry.