Research On Tax Planning For Real Estate Enterprises

Tax planning is a kind of way under the conditions of obeying laws and rules in order to minimize taxation. In the paper drawing the achievement of Chinese and foreign counties' study about tax planning, the thesis compared the distinguish during tax planning, tax avoidance and tax evasion; then gave the definition of tax planning. Moreover, analyzing the relation between Tax and real estate industry, the risk of tax planning and effective valuation etcetera. According to the theory of tax planning, the tax planning of the business tax, land value increment tax, enterprise income tax and income tax for real estate enterprises is discussed in detail for the instance of Guangzhou Ye Cheng real estate development co. Ltd.. Usually, tax planning ways include: (1) dropping directly sum of taxation; (2) taking advantage of preferential policy that can reduce or be free from tax; (3) deferring taxation.Though analyzing, the paper shows that real estate companies arrange tax planning under the conditions of obeying laws and rules not only minimize taxation and Corporation Value but it also beneficial to macro economy control of real estate industry by tax policy. Currently, with perfection of the system of socialism market economy and stress taxation of obeying laws and rules, as far as real estate companies is concerned, tax planning must to be meanings of theory and practice.