Research On VAT Tax Planning Of A Real Estate Company

Value-added tax is a manifestation of an enterprise's performance of its tax obligations in accordance with the law and an important part of the national tax system.As one of the most important taxes in China,value added tax re,venues account for more than 45%of China's total taxes,which is the largest tax.The development of real estate development enterprises has made great progress in recent years,but since 2018,the growth rate of sales of commercial housing in first-and second-tier cities has remained weak,and the growth rate of sales of commercial housing in third-and fourth-tier cities has continued to decline.The development of the real estate industry is more difficult,and real estate development Competition between companies is fierce.If real estate development enterprises make effective tax planning for value-added tax,they can help enterprises reduce tax burdens,alleviate financial pressure,and improve their competitiveness and viability.This article focuses on the theme of value added tax tax planning.Taking A real estate company as the research object,this paper analyzes the problems in A value tax planning of A real estate company,and clarifies the significance and value of the research.Based on the definition of tax planning,this paper analyzes the four characteristics of tax planning,and builds the theoretical basis of A real estate company's value added tax tax planning.Then,through investigation and tax burden analysis,the problems of A real estate company's value added tax tax planning were discovered,and the discovered problems were divided according to the development,construction,sales,holding and other links.After that,the basic idea of scheme optimization was put forward,and the optimization scheme of value added tax tax planning was applied to the design of the actual planning scheme.Finally,evaluate the application effect of the value added tax tax planning plan,and calculate the tax savings after the implementation of the tax planning plan.Analyze the possible tax policy risks,financial management risks,and risks identified by tax authorities during the implementation process,and propose corresponding safeguards for possible risks.Research shows that the need for a value added tax tax planning plan is based on value added tax tax laws and regulations and related industry policies,and is formulated in conjunction with the specific situation of the A real estate company's project,and the feasibility of the value added tax planning plan and related Risk factors.Through the study of value added tax tax planning,it is hoped that it can provide certain assistance to the A real estate company's value added tax tax planning practice,reduce the company's value added tax tax burden,and maximize corporate value.