The Research On The Tax Planning Of The Real Estate Enterprises

Tax planning is increasingly important in the modern enterprise management. For businesses, taxplanning programs on the one hand can save tax costs, and improve corporate financial accountingsystem, to improve the competitiveness of enterprises; tax planning, on the other hand, is in compliancewith state laws and regulations premise of a positive response to the national industrial policy, help topromote the sustained and healthy development of the real estate industry, has an important significanceto the healthy development of the national economy.The real estate industry as a pillar industry of the national economy is facing a grim situation, thecontinuous introduction of new national macro-control policies, real estate companies to receive asevere test in terms of land, capital, product structure, mode of development. Face more fiercecompetition with the industry, the compression space is very small background in internal costs, taxplanning has become an important means for real estate enterprises to improve competitiveness. At thesame time, a series of national regulatory policies and the introduction of the tax laws and regulations,but also for real estate enterprises tax planning space.In this paper, based on A review of the results of previous studies, the system discusses the basictheory and methods of tax planning; followed this article to the real estate industry for the specificobject of study, combined with the real estate industry specific business processes, a comprehensiveanalysis of the various production and operation of the real estate industryphase of tax planningmethods; Finally, X the real estate business for the specific instance of the preceding analysis discussedtax planning theory applied to X real estate enterprises operating activities, through the comparison ofthe different tax planning, reveals the significance of the real estate business for tax planning.