Study On Several Issues Of Tax Planning Of The Real Estate Developing Enterprise

Tax planning is one of the most important components in the field of the enterprise's financial management. It straightly affects enterprises' profit. For tax burden is heavy, enterprise managers in real estate industry pay great attention to tax planning. Tax planning of the real estate developing enterprise prefers to the process that the real estate developing enterprise attains the target of lower tax cost, and then achieve financial object, by legally planning or arranging its economic activities in the institutional environment.In the paper we discuss some problems in the tax planning of the real estate developing enterprise, such as the institutional environment of tax planning and how to arrange tax planning in the guidance of the financial strategy. In the paper, firstly, we discuss the basical theory of tax planning of the real estate developing enterprise. Secondly, we analogize the institutional environment, such as financial object, socialist legal system, socialist fiscal theory, tax system and their affect on tax planning.Thirdly, we introduce some of the related information of the real estate developing enterprise, regulating and controlling polices on the real estate industry and tax related to the real estate developing enterprise. Fourthly, we discuss the financial strategy of the real estate developing enterprise and its relationship between tax planning. Finally, we give some advice to the adjustment of financial strategy in facing the macro-control on the real estate industry, and then we present some suggestion of how to arrange tax planning of the real estate developing enterprise in the process of financing, investing and profit distributing, under these circumstances of the macro-control on the real estate industry.