Research On Tax Planning Of Real Estate Development Enterprises

Since the initial pilot of the VAT reform took place in Shanghai in 2012,it has been rolled out nationwide and expanded to more and more service sectors.Starting from 1 May 2016 China has replaced all Business Tax(BT)with Value-Added Tax(VAT).The real estate industry has long been a leading economic growth point among various industries in China.Under the national macro-control and the regulation of the market itself,the overall taxation level has gradually tended to be stable.Although the VAT reform is a tax reduction measure for China's taxation system,due to the large number of industries involved in real estate companies,the length of project construction cycles,and the complex cost structure,it also requires reasonable tax planning and a transition period to study the tax policy.This paper selects the medium and small real estate enterprises in the city of the prefecture level as the research sample,which represents the situation of most real estate companies and the level of financial personnel.Based on a full analysis of its fiscal and tax conditions and tax-related risks,a feasibility analysis of tax planning was carried out,and the main tax types were selected for corresponding tax planning.Eventually,the goals of significantly reducing corporate tax burden and improving economic efficiency were achieved.In this paper,the tax planning of real estate companies is taken as the research object.On the basis of summarizing the relevant theories of tax planning and analyzing the characteristics of tax planning of real estate companies,this paper selects tax planning for project A of real estate company B as a research case.The content is divided into seven parts.The first part is the introduction.This part mainly summarizes the related theories of tax planning and the research status of real estate tax planning at home and abroad,clarifies the research background and significance of this paper,and summarizes the innovation points of the two levels.The second part is the theory of tax planning of real estate enterprises.In this part,the concept of enterprise tax planning,related theories,specific methods and steps,as well as the necessity of enterprise tax planning are described.The third part is the development of the real estate industry and tax analysis.This part describes the current situation of the development of the real estate industry,analyzes the main taxes for real estate,and summarizes the status and characteristics of real estate tax planning.The fourth part is the case introduction of a real estate company.This part introduces the specific situation of a real estate company and B project,understands the basic financial and tax situation of the case company,and analyzes the current tax burden situation and tax risk points of a real estate company.The fifth part is a real estate company B project tax planning program design.In this part,through the analysis of the enterprise tax situation,three representative taxes are selected to plan the tax of B project of a real estate company.The sixth part is the problems and suggestions in the tax planning of a real estate company.Combined with the tax declaration and payment situation of a real estate company and the common problems of real estate enterprises,this paper analyzes the tax related risks of a real estate company,and gives the corresponding tax planning suggestions.The seventh part is conclusion and prospect.This paper summarizes the relevant experience of tax planning for a real estate company and the existing shortcomings and prospects.