Study On Tax Planning Of Real Estate Development Enterprises After National Land Tax Merger

At the meeting of the Political Bureau of the CPC Central committee chaired by President Xi on July 30,2019,the political policy of "not using real estate as a short-term means to stimulate the economy" was proposed for the real estate industry,and the era of explosive growth of the real estate industry came to an end.In recent years,due to external factors such as Sino-US trade war,slowing population growth,weak real economy,and policy regulation and control of real estate speculation,the survival status of real estate development companies with poor capital turnover has become increasingly difficult.This paper takes the tax reform of state land tax merger as the starting point,uses case analysis and other methods to sort out and discuss the tax planning work of real estate development enterprises,and comprehensively analyzes various planning plans of real estate enterprises for the purpose of reducing tax burden and capital pressure,the epidemic sweeping the world at the beginning of 2020 makes this situation worse.Reducing costs has become an important issue for real estate enterprises..In the aspect of theoretical research,this paper studies the impact of consolidation of national and local taxes on tax planning of real estate industry,including favorable and adverse effects.It also analyses the main tax planning schemes and main problems of HS Real Estate Development Company in its three operating cycles(financing stage,construction stage and sales stage),and puts forward some suggestions after consolidation of national and local taxes.Five directions of tax planning improvement for real estate development.Finally,this paper draws a conclusion that after the merger of national and local taxes,tax planning of real estate development enterprises is still one of the important means to reduce the tax burden of enterprises and improve the profits of companies,but it puts forward higher requirements for the legitimacy,rationality and skills of tax planning of real estate enterprises.Enterprises need to further strengthen the professional quality of their tax personnel,attach importance to personnel training and improvement.In the past,the relevant control of tax planning can make a better contribution to the good operation of enterprises after the merger of state tax and local tax.