The New Tax System Based On The Real Estate Development Enterprises Analysis Of Tax Planning Research

As the point of economic growth, Chinese real estate development industries play quite important roles in the national economy. Real estate development industries have been caused numerous distresses by the tremendous and unprecedented impact of this global economic crisis, within this situation, the survival of the current real estate development industries have become a major problem they have to be confronted. The face of real estate development enterprise tax accounting policies and significant changes have taken place, it is necessary to take proactive measures so that taxpayers in accordance with the law and the harmonization of tax planning, the realization of "evasion of tax-related risks", "legitimate tax planning "In the new tax law based on a better understanding and implementation of tax policy, tax planning analysis is carried out by using of the new tax regulations in order to solve practical problems in operation, economical cost through the crisis.This thesis is divided into four parts. Chapter I simply sets out the significance, background and direction of research, and introduced the current domestic and international tax planning, as well as on corporate tax planning for real estate development research. Chapter II, focuses on the basis of tax planning theory and real estate development industry, the characteristics of the tax system, introduced in real estate development enterprises in the production and management of all types of taxes involved, including the basic theory of tax planning and real estate development industry the definition of tax planning, tax the status quo, as well as the existence of the tax system issue. Chapter III briefly analyzed the concentration of real estate development industry in a variety of tax planning methods, demonstrated its feasibility. There must be the reference value to make real estate development industries in the process of production and operation phases in accordance with its business and operating characteristics of the enterprises to choose the most suitable method of tax planning for real estate development industries. Chapter IV carries out a comprehensive tax planning for the production and operation of XY real estate Company, in order to minimize the cost and enhance the competitiveness.