The Research On Tax Planning Of TSH Real Estate Company

The real estate industry is an important pillar industry in China,which plays an important role in promoting the rapid growth of national economy and improving people's livelihood.Real estate enterprises involve a lot of taxes,the proportion of tax burden is higher than that of enterprises,and some real estate enterprises tax even more than 10%.Under the new background of replacing business tax,it is a problem for real estate enterprises to make reasonable tax planning and reduce the cost of enterprises in the face of the restriction of macro policies.TSH real estate company in recent years,increasing tax and tax burden in the same industry are larger,at present the company for the lack of consciousness of tax planning,did not carry out tax planning related work and other issues led to higher taxes,therefore,TSH real estate company needs to carry on the tax planning.Based on the collected carding a large number of tax planning on the basis of related literature,the methods of literature research,case analysis,to TSH real estate companies as the research object,firstly analyzes the TSH real estate company tax situation and the problems existing in the tax burden,and analyzes the necessity of tax planning;Secondly,the tax planning of TSH real estate company is carried out from three kinds of tax,including value-added tax,land value-added tax and enterprise income tax.Finally,it puts forward the safeguard measures to guarantee the tax planning scheme of TSH real estate company.This paper is divided into six chapters.Chapter one: introduction.In this part,the research background and significance of this paper,the research status of the research on this issue at home and abroad,the research contents and methods of the article,the innovation points and technical routes of the research are sorted out.Chapter two: overview of tax planning theory of real estate enterprises.This part of the study involves the basic concept of knowledge,by querying the related books,documents,etc.,on the basis of summary,the concept of the basis for the research and analysis,in this part,the author of the concept of tax planning,the related theory and the real estate enterprise tax planning theory expounded.Chapter three: TSH real estate company tax status and the tax planning problems.This part first introduces the basic situation of TSH real estate company,then analyzes the tax related categories of real estate enterprises,then analyzes the current tax situation of TSH real estate company,and finally analyzes the problems existing in the tax planning of TSH real estate company.Chapter four: the tax planning of the TSH real estate company sub tax.This part carries out tax planning from three kinds of value-added tax,land value-added tax and enterprise income tax on TSH real estate company tax division.Chapter five: the safeguard measures of the tax planning of TSH real estate company.In this part,the implementation of the tax planning of TSH company puts forward specific safeguard measures for organization,personnel,financial resources and technology.Chapter six: conclusion and prospect.This part summarizes the research conclusions of the paper and gives a prospect for the next research work.Through the research,we can improve the tax planning status of TSH company,and provide some reference and reference strategies for similar real estate companies.