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Research On Tax Planning Of E Real Estate Company

Posted on:2023-02-01Degree:MasterType:Thesis
Country:ChinaCandidate:S ZhangFull Text:PDF
GTID:2569306935955789Subject:(professional degree in business administration)
Abstract/Summary:PDF Full Text Request
In recent years,the price of China’s real estate market has been rising.At the same time,as the relevant government departments perform their functions of supervision and macro-control,they have continuously introduced different forms of market and financial supervision policies,and relevant tax-related laws and regulations have been changing.Especially since the "VAT reform" on May 1,2016,the real estate industry has ushered in a major benefit of structural tax cuts,but at the same time,the increase in the scope of deductions has directly increased the difficulty of accounting and the competition in the industry has become fierce.In the face of the development cost pressure brought about,the tax-saving pressure and illegal risks have been pushed to unprecedented heights in the handling of tax-related matters in the past financial management operations.Therefore,real estate development companies increasingly need a comprehensive,practical,and efficient tax planning plan to upgrade their financial management system,relieve daily operating pressure,improve capital efficiency,and ultimately maximize corporate value.This paper mainly uses literature review method,case analysis method and comparative analysis method to design tax planning scheme and analyze risk prevention of E Real Estate Company.Firstly,this paper mainly introduces the research background and significance of this paper,and summarizes relevant literatures and research results at home and abroad.Secondly,the concept and principles of tax planning are summarized,and the basic methods that tax planning can take are expounded.Then,the basic status of E Real Estate Company is analyzed,including the development of the industry,the company’s operation and tax-related situation.Then,according to the four stages of the real estate development process,namely the preparatory stage of real estate development,the development and construction stage,the sales stage and the holding stage,the spatial analysis of tax planning and the design of tax planning plan for E Real Estate Company are carried out.Then,through the expected effect of E Real Estate Company’s tax planning plan,the paper expounds the risks that may exist or result from the tax plan,and puts forward prevention and control measures for various risks.Finally,the tax planning scheme of E Real Estate Company is summarized,indicating that the tax planning scheme of E Real Estate Company can be implemented.
Keywords/Search Tags:Tax planning, Value-added tax, Enterprise income tax, Land value-added tax
PDF Full Text Request
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