The Research On Project Tax Planning Of Hunan Cultural Plaza Real Estate Development Project

The real estate industry has been one of the pillars of China’s national econo my for a long time,which is also a significant sou rce of local government economic income.In recent years,real estate control has been continuously upgraded,and the premises market has entered “cold winter”.At the same time,the country has fully realized the “business tax replaced by VAT” from May 1,2016.In such a context,enterprises are under great financial pressure,which need to be careful with profits return and enterprise costs.Tax planning has become an important source of cost savings.The tax planning of real estate is an organic whole,r anging from the stages of fundraising,development,sales,asset retention and profit distribution since the beginning of the project.Each link is interlocked.This paper takes the Hunan Cultural Plaza Real Estate Development Project as the object.Firstly,it explains the influence of the relevant laws and regulations on tax planning,and then it introduces the latest research results in the field of tax planning at home and abroad.Besides,it puts forward research methods and ideas for corporate tax planning in combination with the theory of effective tax planning.In accordance with the life cycle of the project,this paper makes an overall plan about the tax planning for the investment phase,development phase and exit phase of th e project.In the plan design of tax planning,this paper focuses on the use of effective tax planning theory,which not only pays attention to tax costs,but also takes into account all the costs of the project to arrive at the most effective tax planning plan.The project is one of the first batch of projects that calculate taxes and fees in accordance with the new deal after the “business tax replaced by VAT”.The project has a certain reference significance for the tax planning of real estate enterprise s after the “business tax replaced by VAT”,having made certain contributions to the practice of real estate tax planning.However,the problems faced by the actual tax planning of enterprises are far more complicated than those listed in this paper,so the financial personnel are required to continuously learn,explore and deal with problems so as to achieve the ultimate goal of tax planning.