Tax Planning For Real Estate Enterprises——The Practical Study Of Tax Planning For Guangzhou An Ju Real Estate Co.Ltd.

Tax planning is a very interesting topic for the discussion of tax and financial management today. It抯 very important for enterprises to adapt the Chinese reform of tax system, to compete and reduce the cost. The thesis is the first discussion about the practice of tax planning for real estate enterprises in China. She fills in the gaps of the pratice of tax planing about this in China. It抯 the way to reduce the investment cost for real estate enterprises, thus push the investment in real estate and promote the development of economics. Drawing the achievement of Chinese and foreign counties?sludy about tax planning, the thesis compared the distinguish during tax planning, tax avoidance and tax evasion; then gave the definition of tax planning. According to the definition, the tax planning of the business tax, land value increment tax and enterprise income tax for real estate enterprises is discussed in detail for the instance of Guangzhou Au Ju real estate co. Ltd.. Usually, business tax planning ways include (l)selecting the cooperative way that build houses and buidings by sharing income and risk together;(2)deferring taxation;(3)taking advantage of preferential policy that can reduce or be free from tax. land value increment tax planning ways include:(1)when investing real III 4 estate,taking priority to building common houses project;(2)when serially developing land,making rational share of general expenses that can be deducted;(3 )deferring taxation; (4)taking advantage of preferential tax policy. Enterprise income tax planning ways include (1)selecting organization form that is foreign capital investing enterprise;(2)selecting reasonable capital structure, making use of the advantage that interest can be deducted;(3)making use of other items that can be deducted;(4)taking advantage of preferential tax policy;(5) deferring taxation.