Research On Tax Planning For Real Estate Enterprises

The tax planning is a very deep knowledge, it not only needs the preparation to have the systematic understanding and grasps, but also needs the massive related knowledge. It not only needs to begin from the tax revenue aspect, also needs to carry on the systematic research about the enterprise's each kind of resources, carrying on the systematic arrangement and the preparation. Fairness is a basic principle of tax law. Said to the enterprise that, the tax revenue is one kind of price and also is the fair competition platform between the enterprises. If the enterprise is good at carrying on the tax revenue preparation, itself relatively bears the lighter tax burden, then the enterprise has advantageous position in the competition; If the enterprise is not good at carrying on the preparation to the tax revenue, even artificial aggravates its own tax revenue burden, then it has one kind of disadvantageous position in the market competition. Therefore, if an enterprise carries on the tax revenue preparation, it should keep the general goal in sight and take the daily tasks in hand. The enterprise should begin from the market competition aspect and regard the tax revenue preparation question to make a profit the ability maximization angle from the enterprise. The goal of tax revenue preparation, certainly is not for realizing the enterprise tax to spend the disbursement to be small, but is for realizing the maximization value of the enterprise. If through the enterprise's tax planning, the enterprise can realize the business management on rank, the enterprise technology on level, the realization enterprise makes a profit the resources optimum composition, then the tax planning breaks through "the tax skill" the research category to a higher level.The tax planning is one new kind of enterprise management ideas, it requests the enterprise to take the tax planning as important prepose cost into consideration. The real estate enterprise's tax planning is not the simple unidirectional thought, but a complex project and a relational enterprise whole, the complex thought about the whole interests. Namely: Not only considering the tax planning of the sole tax but also realizing the overall tax minimum of the tax planning about all kinds of taxes, not only considering the utilization of some concrete preferential policy, also should analyze the other tax revenue cost questions which brings, and so on. Only this, we can cause the systematic and thorough appraisal and cognition of feasibility and practicality about the tax planning, then the enterprise enables the enterprise to choose the best or the most satisfactory plan between many plans. The intention of this article not merely enables the real estate enterprise to grasp several kinds of tax planning methods, but helps the enterprise to set up the correct tax planning to prepare consciousness, and uses it into tax activities consciously, and maintains its own economic legitimately and reasonably, the realization the minimum of the tax risk, maximization of the enterprise value, taking this as a turning point, enhancing the enterprise's management ability, and melts it into the ability and the idea to the management , passing through to the entire management process.The tax policy of the real estate enterprise has its generality, also includes its professional particularity. Through this article's analytical discussion, I expound that the real estate enterprise carries on the tax planning reasonably and legitimately, not only can minimize the enterprise value, but also is advantageous for our country to the regulation of the real estate the national using tax planning release lever. Nowadays, our market economy is becoming perfect and emphasizing the tax according to law, the tax planning has the certain theorical and the practical significance speaking of the real estate enterprise beyond all doubt.The article begins from the basic concept of tax planning,explaining the development course and present situation and having known necessity and feasibility of the real estate. The main body of this book is planned and prepared mainly specifically for real estate enterprise. Enterprise sets up, finance, investment, the scheme developing way, sell related to business tax, house tax, land incremental tax, business income tax etc, to carry out a tax revenue planning and preparing to design and handle the thought analytic, striving to draw the outline of real estate enterprise taxation affairs to plan and prepare from real estate. Set forth have problem that real estate taxation affairs plans and prepares and submit several suggestion, and prompting enterprise finally: Taxation affairs plans and prepares not omnipotent, be sure to be careful about trend mistake area; When facing opportunity, be going to know risk , to keep watch risk.The tax planning operation affairs of the real estate are designed related to present laws and statutes (especially suitable for using tax revenue laws and statutes) when according to existing writings but designs that, real estate enterprise needs to pay attention to advancing with time, the taxation affairs reaching industrial policy, laws and statutes adjustment but adjusting with real estate market environmental to change tax planning method, and improves and perfects unceasingly in real estate management control practice.