| Under the influence of land reserve and macro-control,domestic real estate enterprises are facing a profound transformation.Some enterprises are actively exploring the development model to seek new opportunities for sustainable development.In recent years,with the advancement of industrial upgrading and urbanization,industrial real estate has developed rapidly.This model integrates existing resources,integrates real estate development with industrial upgrading and urban development,and provides a broad space for the transformation and development of the real estate industry.For industrial real estate,land cost,development cost and tax cost have become the three major costs,of which the tax cost is particularly critical,because of the important role it plays in reducing the overall tax burden of enterprises and forming a good competitive advantage.This paper uses case study method,based on the theory of enterprise life cycle,tax planning and other related theories,combined with the development situation of S company innovation park project,as well as S company tax data,marketing methods,strategic development and other information,researches and constructs S company’s tax planning strategy in different stages of life cycle.Firstly,the overall analysis of the company’s operation,taxation and existing problems was carried out.The internal and external environment,advantages and disadvantages of S company are analyzed by SWOT method,which revealed that different tax planning strategies should be chosen when it faces different internal and external environments in different stages of life cycle.Secondly,with the life cycle of S company,aiming at the internal and external environment and characteristics of each stage,it plans tax planning points for different periods of S company.Through the design of tax planning scheme and tax calculation,it proposes related advises of tax planning to S company.Through the study,this paper puts forward the tax planning strategy that S company should adopt at different stages of its life cycle.In the initial stage,the company has good external opportunities and obvious internal disadvantages,it should adopt a reverse tax planning strategy to make up for its own disadvantages to cater to external development opportunities.In the growth period,the company is in a rising period,and external opportunities and internal advantages are very strong,we should adopt growth-oriented tax planning strategy,grasp the initiative of tax planning,as far as possible to achieve tax-saving benefits,increase wealth accumulation for the development of the company.In the mature period,the development of the company tends to be stable,the internal advantages become more obvious,but the external challenges will become greater and greater,at this is the time to adopt a diversified model of tax planning strategy,make more consideration of the investment direction to create tax-saving benefits.During the recession,companies are faced with both external challenges and internal disadvantages.They should adjust to defensive tax planning strategy to mitigate the impact of the recession on enterprises and strive for as much retained earnings as possible for investors. |
