Study Of Tax Planning Of Real Estate Company

On the gradually perfect marketing economy and vehement competition condition, how to design tax-planning project for depressing cost and increasing profit and achieving most value of company, it is a new question which is insistent and very important. This article is expatiated from theory to practice. Firstly, it discusses some theories about tax-planning, expatiates and studies the meanings, the basic principles and the main ways of tax-planning. Secondly it expatiates the main tax kinds of the real estate company and studies the thoughts and techniques of them as well as the main transactions in the real estate company. Last, it takes the Guangxi JY Real Estate Company as an example, according to the operational activities and basic rules and preferred policies of tax paying, we design a comprehensive tax plan for it.The emphasis of this paper is to help the real estate company arrange its operational activities according to the business strategy and find out the best way to lower the cost and increase the ability to make profit by tax planning, which includes making use of preferred policies, calculating and finding the best tax saving point.There are four creative characters of this paper. Firstly, it is based on tax planning theories and makes flexible use of them. It applies tax planning theories into the operating process of real estate companies. Secondly, it summarizes different methods of tax planning according to tax kinds, including sales tax, real estate tax, income tax, and land value added tax. And it proved the plan with real examples. Thirdly, it summarizes different methods of tax planning according to different operational activities in real estate Company, including whole project transfer, house rent, cooperative development, directional development, selling decorated house and building houses for private use. Finally, it takes Guangxi JY Real Estate Company as an example, to design a tax plan according to the business strategy, and show the economical effects of tax planning.