Case Study On Tax Planning Of Real Estate Investment Trust(REITs)in Logistics Industry Park Of S Company

In recent years,the development of domestic e-commerce market is in full swing,which drives the vigorous development of logistics industry,and the demand for logistics real estate continues to increase.The introduction of the Real Estate Investment Trust(REITs)into the financial market of our country as a new financial instrument can provide enterprises with financing convenience,ease their financial pressure and promote enterprises to quickly occupy the market share of the logistics real estate sector.However,the tax burden of REITs issuance in our country is so heavy that enterprises and relevant issuing subjects have to carry out a series of compliance operations according to the nature of enterprises and other practical conditions to reduce the tax burden of enterprises in all links of issuance of REITs and thus reduce the issuance cost.Based on the above background,this paper combs the relevant literature of REITs and tax planning,understands the tax environment of REITs and the status quo of tax planning,expounds the essence,function and related concepts of REITs,and guides this paper to study the case of REITs tax planning of S company logistics industry park by understanding the relevant theory of tax planning.In the case analysis,this paper first introduces the basic situation of S company REITs,then compares the tax burden of S company after tax planning with that without tax planning,and reveals that tax planning reduces the total tax burden of S company and the tax burden at the stage of establishment and exit,reduces the issue cost and improves the success rate of REITs issuance.Through the above research,this paper finds that S company REITs is mainly through the construction of transaction structure and relevant arrangements that can meet the preferential tax provisions.From the case study,this paper draws some enlightenment for the tax planning of issuing REITs by similar enterprises,such as structuring transaction structure flexibly,mining and training high-level talents,paying attention to tax policies,strengthening communication with the tax bureau,prudently selecting managers and considering tax funding from the whole point of view,improving the success rate of tax planning,so that enterprises can obtain financing smoothly issuing REITs.