| In recent years,under China’s current tax system,the state’s supervision of the real estate industry has become increasingly strict,the profit space of real estate enterprises has gradually narrowed,and the development of the real estate industry has also entered a bottleneck period.Especially since 2020,the growth rate of many real estate enterprises has been slower and slower or even stagnant,and some real estate enterprises began to face financial crisis.Tax planning and reducing tax expenditure have gradually become an important means for real estate development enterprises to improve profits.Tax planning has become an indispensable means for real estate enterprises to further improve their profits.This paper takes ZJ real estate company as the research object,through the process of enterprise development and construction,sales,holding and other links,combined with the current situation of tax management of ZJ real estate company,analyzes the possible optimization methods,and carries out tax planning for specific taxes.Based on the existing tax laws and regulations in China and combined with the actual situation of ZJ real estate company,this paper mainly plans the value-added tax,land value-added tax and enterprise income tax,and looks for a better scheme through scheme design and comparison.Through tax planning,reduce the tax burden for enterprises and improve profits.Finally,in order to ensure the smooth implementation of tax planning of ZJ real estate company,this paper finally puts forward four suggestions: improve the awareness of enterprise tax planning,improve the professional quality of financial personnel,standardize financial management,strengthen communication with tax departments,and better improve the level of enterprise tax management and tax planning ability.This paper draws four conclusions through research.First,ZJ real estate company has a high tax burden.Through tax planning,we can reduce the tax burden of enterprises and save capital outflow.Second,corporate income tax,land value-added tax and value-added tax are the three taxes that the company pays the most.In tax planning,we should focus on the scheme design,planning and analysis of these three taxes.Third,tax planning should be well planned in advance and fully considered and comprehensively considered before the acquisition and commencement of the project.Fourth,ZJ real estate company should improve the overall planning awareness and clarify the planning responsibility.The company shall actively plan and communicate with the local tax department,maintain the relationship between tax and enterprises,and achieve a win-win situation between tax and enterprises.Combined with the socialist tax system with Chinese characteristics and the characteristics of the current real estate industry,this paper analyzes the research on tax planning of real estate enterprises by scholars at home and abroad.By analyzing and comparing the differences of tax calculation methods under different schemes,we can find the possibility of tax planning for enterprises and provide feasible tax planning methods for real estate development enterprises. |
