Real Estate Enterprise Tax Planning And Case Studies

More involved in the real estate business taxes, tax burdens.And the government recently introduced some new tax laws to increase the real estate industry's macro-control efforts, such as the December 28, 2006 State Administration of Taxation, "value-added tax on the liquidation of real estate development enterprise land management issues related to notice", 2006Ministry of Finance on June 16, the State Administration of Taxation jointly issued a document "on the adjustment of real estate sales tax notice of the policy."In this context, the tax planning of real estate companies, real estate companies, is related to the business survival of the big problem is of great practical significance; for the Government, can promote the stable development of real estate,line with the Government's macro-control purposes.Firstly, the height from the theory of the basic requirements for tax planning, and other aspects of the basic ideas discussed.On this basis, I will study more specific topics, for three of the largest real estate business taxes - sales tax, land value-added tax, corporate income tax planning issues involved in the discussion launched by taxes.In the course of discussion, the first real estate companies involved in content analysis of tax laws and regulations, followed by analysis of tax incentives involved, and then based on the basic idea of tax planning scheme of tax planning.Taking into account the behavior of corporate management is complex and staggered by the impact of multiple taxes, and taxes for tax planning from a single easy to generalize, therefore, the author as an example of a comprehensive enterprise group of real estate tax tax planning experimental studies, the analysisGroup of previous tax planning method, based on the actual situation for the Group's tax planning new programs, new program for the Group to save huge tax expenditures.The main innovation of this paper is: for the real estate business group, the Group will make full use of the advantages of capital operation, in-depth real estate projects from the establishment, development and construction, sales taxes for all aspects of integrated tax planning, combined with the practical business grouppropose new selective tax planning program and full operability.