Research On The Optimization Of Corporate Income Tax Planning Of D Real Estate Development Company

The real estate industry is a leading industry in the domestic social and economic development,contributing greatly to the gross domestic product,and is also deeply affected by the macro-control of the state.In recent years,the real estate industry has been subject to fierce competition and soaring property prices.In order to guide the stable development of the real estate industry,the state has successively issued relevant policies and regulations to regulate the real estate industry.In the actual operation of real estate enterprises,project construction takes a long time,there are many initial investment funds,and each link needs to pay different taxes,so the capital flow is very important to the enterprises.Real estate enterprises face the problems of insufficient funds and increased costs in their production and operation.Tax costs are an important part of enterprise costs,and enterprises are also paying more and more attention to tax planning for better access to funds.Corporate income tax is one of the taxes that real estate enterprises pay in the process of production and operation,so it is necessary to plan for the corporate income tax of real estate enterprises,which can reasonably and effectively delay the payment of taxes and reduce the tax burden of enterprises.This paper analyses the current situation of corporate income tax payment and tax planning of D Real Estate Development Company by using the data of production and operation,corporate income tax declaration and financial statements of D Real Estate Development Company in the past five years to find out the problems in corporate income tax planning of D Real Estate Development Company,AHP hierarchical analysis was also used to analyse the causes.Through the analysis of the existing problems and causes,the principles,objectives and ideas for the design of tax planning optimisation solutions were clarified,the income,costs and tax concessions involved in corporate income tax were analysed,different optimisation solutions were designed and the most suitable solution for D Real Estate Development Company was selected from the solutions.The company also put forward targeted and practically operable safeguards to address these issues.The specific safeguards were to enhance the attention of the leadership of the enterprise,improve the business capability of the financial personnel of the enterprise,establish a sound internal control mechanism,regularly carry out tax self-inspection work,strengthen the linkage with the taxation authorities,build a tax planning team and strengthen the communication between the tax-related departments of the enterprise.Through the design of the tax planning optimization plan for corporate income tax,D Real Estate Development Company was able to effectively reduce the tax burden of the enterprise and achieve the goal of maximizing profit after tax.