| Atpresent,with increasingly fierce competition and rising tax administration,benefit maximization forces the real estate enterprises to make an appropriate planning and adjustment of their operating activities to reduce tax within the law.Nowadays,the amount or proportion of state taxationand local taxation of the land appreciation tax has shown an upward trend,so the tax planning is necessary for the stability of capital chain and realization of long-term development of company.XHY Real Estate Development Enterprise is a comprehensive enterprise which mainly focuses on real estate items operation and high-tech investment.In recent years,under the reform of the long-term mechanism for real estate industry,the enterprise has to face the increasing competition and high-tax.As one of the three major taxes of XHY real estate enterprise,the rising land appreciation tax is seriously eroding the profits of enterprises,so it is urgent to make a tax planning.Firstly,the paper states the theory of tax planning of the land appreciation taxincluding the motivation and principles of tax planning,and the main strategies and methods of tax planning ofland appreciation tax.Secondly,this paper analyzes the problems and causesof tax planning of XHY real estate development enterprises,through interviews and questionnaires.Thirdly,according to situation of XHY real estate development enterprise,four tax-planning of land appreciation taxare designed.Then this paper selected the optimum by using analytic hierarchy process.Finally,this paper puts forward a series of safeguard measures to implement tax planning,such as raising the awareness of planning and risk,perfecting the mechanismand improving the study and communication.This paper aims to find out the problems in tax planning of XHY real estate development enterprise by analyzing current situation and designs anappropriate tax planning to reduce tax.At the same time,it can provide reference for future study. |
PDF Full Text Request