| In the economic market, as the competitiveness among enterprises increasingly strong, how to reduce the tax burden and improve competitiveness are the important contents of enterprise management.It is a short time for tax planning was introduced to China from abroad, at 1990s',it developed by leaps and bounds. With the development of economy and the improvement of the law, tax planning idea was accepted and sought after, the theoretical study and practical operation of the tax planning have also been enhanced.With the improvement of Chinese tax environment and the enhancing of the awareness to pay taxes lawfully, the conception of tax planning is practicable in the enterprises. As a core industry in the national economy, the healthy development of Real Estate is vitally important. As the main business of Real Estate Enterprises not only occupies a very great amount of capital, but also relates to many categories of taxes, their development is limited by over-taxed. So it is necessary to lighten their tax burdens through tax planning. If the enterprises adopt both the traditionally sale- management operating model and the new self-management one, the tax planning programs need to be designed to distinguish the two different business models. In this way the enterprises will be able to reduce costs and improve self competition, and the tax policy as a method of macroeconomic control can play a better role in increasing the state revenue. This paper integrates case and theory research method, qualitative and quantitative analysis method, and makes the innovation of systematically researching the new self-management operating model with the case of Yuan He Real Estate Development Limited Company in Liuyang, Hunan province. In this paper the reasons of no tax planning of this company are analyzed, and the necessity and feasibility of tax planning are pointed out. And based on these conclusions, the tax planning in relation to the new operating model is also given for this company. |
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