Research On Tax Planning Of Real Estate Enterprises

The real estate industry is a key industry in our country, the orderly operation of national economy is dependent on the sustainable and healthy development of real estate industry. The real estate industry is a capital intensive industry, with the characteristics of a high cost in investment, long running period of capital, slow capital turnover cage, once the once the capital chain rupture, it will bring disaster to the enterprise. The real estate industry is a high tax burden industry, from the preparation of the real estate enterprises to the final completion of the sale, the number of the tax related types is as many as a dozen. Such as: the preparation stage, to purchase land need to pay the deed tax, stamp duty; construction stage need to pay urban land use tax and farmland occupation tax; completed sales stage need to pay business tax(value added tax needed since May 1, 2016), urban maintenance and construction tax, surcharge for education, local education surcharge, land value-added tax, enterprise income tax and many other types of taxes. These taxes and fees constitute an important part of the cost of real estate, and one of the main reasons for the high prices of real estate. In recent years, with the national macro-control policies on the real estate industry, real estate prices have further been curbed, real estate profit space is further compressed. In order to survive in the fierce competition in the external and internal environment, real estate enterprises have to save costs. There is no doubt that the positive development of tax planning activities, will save the cost of the real estate business expenses, enhance the profitability of and market competitiveness of enterprises.Studying background as a starting point, this article carefully read the domestic and foreign related tax planning reference literature, discussed the situation of the tax burden faced by real estate enterprises, tax environment, and combined with the characteristics of the real estate business tax, according to the state tax laws and regulations and related tax received preferential policies, the tax planning ideas of simple analysis of the real estate tax related, and an example is given to illustrate the argument, which provides a reasonable reference for real estate enterprises in the practice of tax planning activities and actively carry out.