The Research Of Tax Planning For Real Estate Development Companies

At the present time, the soaring price of the commercial house has resulted in the overstock of a large number of commercial houses; especially in some large cities things are even worse. Among the factors that have contributed to this overstock, a large proportion of tax and fees in the price is an important one. Therefore, it has become a hot topic as to how to make feasible tax planning and substantially reduce the tax burden, lowering the house price to a reasonable level.In this paper, the author has made a pilot study of the tax planning of the real estate development company. Analyzed the current tax system of our country and tax planning of the real estate development company, made a description of the necessary and feasible of the tax planning of the real estate company, studied the space of tax planning, brought forward some problems in tax planning, and based on the characters and circumstances of the real estate development company analyzed a series of methods and techniques of tax planning.Since various taxes are involved in the routine operation of a real estate development company, and the activity of tax planning itself will cause a certain kind of cost, not all the taxes are worth of planning. In order to gain more profits, a real estate development company firstly has to make the decision as to which taxes are to be planned. Besides, when in making tax planning, a company has to take into consideration the following two factors: one is the interaction between economy and tax, and the other is the property of a certain kind of taxes themselves. In this paper, the author tries to put forward some concrete approaches to tax planning, by analyzing the planning of certain taxes that will greatly affect the profit of a real estate development company, such as enterprise income tax and glebe value-added tax.