Tax Planning For Estate Company On The Base Of The VAT Reform

Since twenty-first Century,the real estate industry in China has become increasingly popular,and it has been showing a rapid rise,some of the city's real estate industry has become a major industry for its economic development,while contributing a large number of local fiscal revenue.So we shall take great concern to the real estate industry.The reform begins in January 1,2012,and ends in May 1,2016.The VAT reform has a huge impact on our tax.It aims at reducing the tax,makes it more fair,more neutral.However,we can see lots of tax burden had increased after the VAT reform.So it's urgent to do the tax planning for the real estate industry,in order to make a healthy environment for the enterprises.This paper is based on the value-added tax(VAT),and how to do the tax planning for the real estate enterprise.First of all,this article explains the background,and the main research direction.Then this paper summarizes and analyzes the domestic and international tax planning of all kinds of history research,and explains the research methods which this paper use.Second,it introduces the status of the real estate industry,and the recent tax and the tax rates it now pays.Then it compares the tax rate before and after the VAT.While making an equation for the critical value,it provides a general direction for the future business planning.Then carried out a specific plan by analysising land value-added tax,corporate income tax,and come to the conclusion.Last,but not the least,we take G enterprise which in Dongxihu District as a case,it first elaborated some of the company's tax problems in the transition period and put forward corresponding solutions,and then through a specific case to illustrate how G enterprises to achieve a minimum tax burden after the VAT while promoting a more healthy and stable development of the real estate industry effectively.