Study On Tax Planning Scheme Of A Real Estate Enterprise

The "golden development period" of China’s real estate industry occurred from the end of the twentieth century to the beginning of the twenty-first century,after which the country began to introduce a series of related regulatory measures,the growth rate of the real estate industry began to gradually slow down,and the profit margin was further compressed.After the 18 th National Congress,people are increasingly discussing the meaning of housing,whether it is to meet the demand for housing or to speculate as a commodity for quick money.The Central Government has released a strong signal to speed up the establishment of a multi-dimensional and multi-channel housing system and introduced taxation and other supporting policies to curb the rising property prices.Therefore,how to implement the positioning of "housing is not for speculation",make full use of tax preferential policies,and actively carry out scientific and effective tax planning to reduce tax costs has become one of the most important concerns of real estate enterprises.Therefore,how to implement the positioning of "housing and housing without speculation",make full use of tax incentives and actively carry out scientific and effective tax planning to reduce tax costs has become one of the most important concerns of real estate enterprises.Under the above background,this paper takes A real estate enterprise as an example,relies on the basic principles and related theories of tax planning,and adopts methods such as literature analysis,case analysis and comparative analysis,the first choice is to sort out and summarize the research results of domestic and foreign scholars on the tax planning theory of real estate enterprises;Secondly,by introducing the basic situation of A real estate enterprise,it demonstrates the necessity and feasibility of its tax planning;Thirdly,the real case of the whole development process of A real estate enterprise is analyzed.In the early preparation stage,the optimal scheme is calculated and analyzed through the enterprise’s choice of the way to obtain land use right,in the development and construction stage,the selection of suppliers and purchase prices in the process of enterprise procurement and adjustment of development costs to analyze the tax planning scheme,in the sales stage,the analysis of the choice of hardcover room decoration,in the property holding stage,through the way of operating property to analyze how to reduce the tax burden,in the liquidation stage,the paper analyzes the choice of land value-added tax settlement unit and the time choice of enterprise income tax settlement;Finally,through the analysis of the case,it found out the problems of A real estate enterprise,such as low awareness of tax planning,failure to effectively connect the design scheme with policies and regulations,lack of communication with tax authorities,unreasonable organization setup,and lack of tax talents,and put forward corresponding suggestions for improvement.The difference between this paper and most previous papers is that when studying the tax planning of A real estate enterprise,this paper is not limited to A single tax type or A single link,but carries out analysis and research on all links of the whole process,which is integrated and procedural.In addition,the cases listed in this paper are all real cases of the enterprise in practical operation.On this basis,it is more targeted and feasible to find out the problems existing in enterprise A and put forward suggestions for improvement.Through the research of this paper,I hope to provide more different ideas for A real estate enterprise in the process of tax planning,enrich the scheme design,and help the tax planning team of A real estate enterprise to reduce the tax burden of the enterprise and maximize the value of the enterprise in the future scheme design.