Tax Planning Management Research In China’s Real Estate Industry

Under the background of economic globalization, tax planning as a reflection of a formof the maturity of the market main body, is a very important part of enterprise managementstrategy of modernization. Tax planning development degree of maturity to a certain extent,reflects the maturity of the market economy of one country, reflects a national taxpayers’ taxconsciousness and national tax levy management level. In our country, the real estateindustry is an important part of national economy, the sales of real estate industry and theexisting real estate sales prices are showing a rising year by year continues to surge, realestate developers rising real estate prices is of which is the proportion of various taxes andfees. To this end, each related real estate enterprises to obtain more profits, tax planning isvery necessary.Tax planning is an important part of financial management of real estate industry. Realestate industry is a high investment, long period of the construction of the industry, itsoperating risk, yield, and tax amount is higher, but the efficiency is low. Low cost and highbenefits have become the target of chasing each real estate related enterprise, also is theimportant content of enterprise financial management activities. This will impact on the costof how much tax is bigger; will directly affect the profitability of the enterprise. Therefore,reasonable tax planning for real estate enterprises to reduce the risk and taxes risk operation,realizing the maximization of enterprise value. As the understanding of the tax planning anduniversal degrees increase, more and more taxpaying unit or individual to realize, the use ofscientific and reasonable tax planning can create more value for the enterprise or its own.The real estate industry should pay necessary attention to tax planning, set up correctconsciousness of tax planning, formulate reasonable tax planning scheme, both from thetheory meaning and practice meaning on important connotation, is for companies to reducethe tax burden, maximize the enterprise value of the advantageous safeguard. But from theoverall, tax planning belongs to a relatively new thing, also need to put enough emphasis oncorporate management.Under the above background significance, this article through to the tax planningrelated background knowledge, on the basis of in-depth study, analyzes the development oftax planning in our country at present stage, and analyzed the typical hot real estate industry.In the real estate industry development present situation to do a simple introduction, based on the analysis of the real estate industry can carry out the plans of the tax and tax planninginvolves the main link, points out the existence of the tax planning consciousness relativelyweak, not professional tax planning, tax planning in the face of multiple risk problem,through the comparative analysis with good experience abroad, this paper expounds thenecessity and feasibility of tax planning, real estate industry. From the real estatedevelopment investment, construction and the final part, the sales link, fund settlement, realestate holdings links of real estate tax planning, the future can be reference for the healthydevelopment of real estate industry and the theoretical basis of the practice.