Tax Planning Of The Real Estate Enterprises

Tax planning is an important method which eases tax burden, brings profit and raise the management of enterprises. It can improve enterprises'competitiveness and become the significant element in operating management. Limitation and limitless are tax planning's attribute. The former means tax planning must be accord with State tax policy and be restricted by macro-control policy, tax policy and company strategy. However, when all those mentioned above changes, there will be a limitless tax planning space. In 2010, the government has taken several macro-control means to change the irrational exuberance about the real estate market. They must face the situation with the land supply diminution, tight monetary policy, restrain about the investment demand, adjustment about product mix. Tax planning which is an effective method to ease tax burden, bring time value of money make sense both in theoretical and practical background .The thesis analyses mainly about the space of tax planning of the real estate enterprises in the current background, in order to provide a significative thinking in tax planning of the real estate enterprises.The thesis is formed of four sectors: the first is the introduction which involved the significance, background and direction of the research, the current domestic and international tax panning theory, and the brief description of innovation. The second sector is the theory of tax planning. This chapter defines the concept of tax planning, overall tax planning, and summarizes the methods and the procedure of tax planning. The third part is the key point of this paper. It analyzes the object of taxation and the circumstances of tax planning to get the projects of tax planning about the real estate enterprises which are under the current macro economy context. According to the research of macro-control context and the tax burden of the real estate enterprises, the chapter discusses the necessity of tax planning, the fundamental state of the real estate enterprises, and then designs the tax planning project in the operating process of the real estate enterprises. The fourth part is about case study, taking Y group company as the analysis object to evaluates the result of the tax planning. This part provides some suggestions about tax planning of the real estate enterprises and makes the conclusion that tax planning is the useful tool to ease the tax burden and step up competitiveness.