Study On Tax Planning Of Real Estate Development Enterprise Acquisition Activities

For real estate development companies to grow and develop,they must constantly increase their land reserves.In recent years,subject to regulatory policies and land supply,real estate development companies have been increasingly difficult to obtain land through the primary market and the overall cost has increased.In addition to participating in the first-level development of the land and acquiring land through the "bidding,auction,and listing" method,acquiring land through acquisition has become an important way for housing companies to increase their land reserves.Judging from the number and amount of transactions,the acquisition of land resources has become the most important content for housing companies to acquire.Real estate companies take land by way of acquisition mainly through the acquisition of assets of the project company and the acquisition of equity of the project company.Throughout many acquisition cases,the project companies acquired by housing companies are generally non-listed companies specifically established to develop a real estate project.Compared with land acquisition in the primary market and land acquisition through auction,land acquisition has the advantages of shorter cycle time,lower land cost,and longer time to pay land payment.For real estate development companies,there are large differences in the tax burdens of different acquisition methods.Therefore,the tax planning for real estate companies to acquire land through acquisition is worth studying.This article uses a combination of case study,qualitative analysis and quantitative analysis,and comparative analysis.First,after introducing relevant theories such as corporate acquisitions and tax planning,based on relevant tax policies,the taxation issues of different acquisition methods are analyzed and elaborated,and asset acquisition and equity acquisition are theoretically characterized from multiple perspectives Comparative analysis.Secondly,taking the case of W company acquiring A company as an example,from the acquisition transaction link to the development and sales link,the tax fees for the two acquisition methods of asset acquisition and equity acquisition were measured,andthe tax costs of the two parties were quantitatively analyzed..Again,using this case as an extension,we made further planning and analysis on the equity premiums,liabilities and the assets of the acquired project company acquired by the real estate project.Through the above comparison of the tax planning schemes under the two acquisition methods,the planning strategy that can be used for reference in the acquisition of real estate development enterprises is finally obtained.Finally,it is a suggestion for real estate development companies to make acquisitions.Within the scope allowed by law and practice,they should carefully choose the acquisition method and minimize the acquisition motives based on their motives for the acquisition,combined with the business situation of themselves and the acquired party Tax costs reduce tax risks.