Research On The Tax Planning In The Real Estate Project

As the rapid development of our country’s real estate development industry, the intensified degree of market competition, the increasing stringent conditions of the national regulation for this industry, the internal management measures which are used by real estate development projects to reduce operating costs has reach the upper limit. So projects must try their best to reduce the operating costs. The first is to compass the external costs, including taxes and spending. Under the increasingly intensive and stringent national regulation of real estate development industry, the industry’s tax policy is changing frequently and so numerous to be calculated. On account of that, projects will do illegal activities of tax or pay taxes to much. Although the taxes planning industry is under the mature and stable development in foreign count ries, it just start in our country. In addition, some theories and practical researches should be deepened and furthered more and more. So we must strengthen the study on it to improve the tax planning theoretical level and practical ability in the real estate development projects, and promote the development of our country’s project management.This thesis conducts a comprehensive analysis of the current real estate development tax planning problems through the combination of theoretical research and case analysis. The paper’s main contents are as follows:Chapter Ⅰ:Introduction, it mainly describes the significance of the topic of this article, the research status at home and abroad, the main ideas and basic structure, as well as this article innovation and inadequacies.Chapter Ⅱ:The basic theory of tax planning, it introduces the basic concepts of tax planning and other related concepts and differences, and general tax planning techniques and methods are listed.Chapter Ⅲ:Related analysis of tax planning for real estate development projects, it introduces the operating characteristics of real estate development enterprises and tax status, and analyze the feasibility and necessity of the tax planning of real estate development projects, and to analyze the impact of new tax laws and guidelines.Chapter Ⅳ:Tax planning analysis for a real estate project development process. This chapter first introduces the major real estate project development process, and then according to the specific development phase of the project planning.Chapter Ⅴ:The case analysis of tax planning of W Real Estate Company, it specifically discuss the previously mentioned tax planning methods in practice how to use its analysis of the process is the order according to the real estate project development process specific analysis.Chapter Ⅵ:Risk analysis and control measures of real estate development project in the tax planning aspects. Introduces the activities of tax planning for real estate development projects may face the risk control measures and risk control4step-by-step strategies.From the paper, in theory, this thesis combines representative viewpoints of the domestic and the foreign to discuss, lists the history of theory development and the latest progress, summarizes the basic concepts of tax planning and the differences with other related concepts, also analyzes the tax planning of the real estate project development process. For data, this thesis adopts the latest tax laws and regulations of real estate industry and analyzes it with the latest method of tax rate and calculation. For case, it took a concrete estate project as an example for tax planning, and summarizes some tax planning experiences. In addition, this thesis puts forward some risks which will be faced in tax planning and proposes the control schemes and the specific implementation steps.