Tax Planning Of The Real Estate Industry

Tax planning is an important topic in the field of the enterprise's financial management. Because tax planning straightly affects enterprises' profit, more and more enterprise managers attach importance to it.The real estate industry belongs to service business, with the range of house building, house selling, house keeping, intermediate agency and relevant governmental management. From the exorbitant profit period to the steady developing stage, the real estate market gradually evolves into rational competition. Inner management becomes a major factor in reducing cost and improving profits. For tax burden is heavy, enterprise managers in real estate industry pay great attention to tax planning, leave no stone unturned to reduce tax cost. Meanwhile, the real estate industry becomes the emphasis of tax planning for it involves many tax categories and has widespread connection with other industries. Accordingly, this thesis is to elaborate theories and case analyses about tax planning in real estate industry.In this thesis, the real estate enterprise equals to the real estate developing enterprise, tax planning is the process that the taxpayer attains the target of lower tax cost by legally arranging their economic activities. Combining with the author's work experience, this thesis sets out from analyzing the real estate enterprise's tax burden, explains the space and possibility of tax planning, sums up various methods of tax planning in the real estate industry.As for business tax, the tax planning methods are: Changing companies cooperation rules to reduce the tax link; Letting the decorating company to get involved as early as possible to lower the business tax rate; Introducing the house keeping company to decrease business tax items.As for land increment tax, the tax planning methods are: Changing the engineering item's check measure to lower the item's value increased rate; Calculating the critical tax sum to control selling price and to use the lower tax rate;As for enterprise income tax, the methods are: Making the most of the identity of foreign capital to fit the higher expense deduction standard.As for individual income tax, the methods are: Applying better welfare to scatter employees' wages, make full use of tax regulations to lower the taxable salaries.