Research On The Tax Planning Of Ningxia Hongyuan Real Estate Development Limited Company

Real estate is a pillar industry in China, which reflects the level of China’s economic development. Along with the rapid development of the real estate industry, the related tax policies are also changing. Due to the tax expenditure takes up a considerable proportion among the overall cost, the tax policies exert a tremendous influence on the development of the real estate development enterprises. Therefore, a good tax planning is of great significance in improving the economic efficiency and in reducing the tax cost for the real estate development enterprises.The paper discusses tax planning issues for the real estate development enterprises from both theoretical and practical aspects. After introducing the concept, the characteristics and the procedures of tax planning, the paper analyzes the case of Hongyuan Real Estate Development Company in Ningxia, to further set forth the actual operation process of tax planning for the real estate development enterprises. Through comparison of the planning schemes for the land value-added tax, income tax and sales tax, the paper illustrates the importance of tax planning and how the real estate development enterprises reduce the-tax cost through tax planning The paper also presents targeted analysis for the typical experiences, key issues as well as planning for risk in tax planning...