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Research On Tax Planning Of Real Estate Development Enterprises

Posted on:2021-05-01Degree:MasterType:Thesis
Country:ChinaCandidate:D N LuFull Text:PDF
GTID:2439330623467509Subject:The MBA
Abstract/Summary:PDF Full Text Request
In 2004,the Ministry of Land and Resources promulgated Order No.71,"Notice on Continuing the Law Enforcement Supervision of the Tendering and Auction of Business Land Use Right Bidding and Auction",which stipulated that after August 31,2004,all business land concessions have been subject to the auction system.The development of the Chinese real estate industry has entered the 15 years of gold’s rise.Today,China’s real estate industry has become an indispensable part of China’s national economic development.Over the past decade,the added value of China’s housing industry has increased from 5.44 % of GDP in 2009 to 6.65 % in 2018.It can be seen that the property industry has become an important pillar industry in China’s national economic development.Since May 1,2016,the real estate industry has been included in the scope of China’s comprehensive "reform and increase" reform,completed a new process of tax reform,and began to implement a new tax system.In this context,a new round of research on real estate development enterprises has been launched.Tax planning research.It has positive practical significance.This paper analyzes the tax planning thoughts of real estate development enterprises according to the basic principles of tax planning and the tax risk points and characteristics of real estate development enterprises.This paper chooses a real estate enterprise(Y real estate company)as a research sample,analyzes the current tax situation and existing problems of the enterprise,and puts forward a corresponding tax planning plan based on the actual development situation and business characteristics of the real estate project of Y real estate company.Through the tax planning example of Y real estate company,according to the different stages of the project development,this paper puts forward the suggestions of tax planning practice for different types of real estate development enterprises,in order to provide reference to the tax planning and practice of real estate development enterprises.
Keywords/Search Tags:real estate enterprises, tax planning, tax planning risk, case analysis
PDF Full Text Request
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