Research On Tax Planning Of Small And Medium Real Estate Enterprises

The real estate industry has become a topic in our life industry, popular industry,also is the most widely influential industry, its development and change affectseveryone’s sensitive nerve. In recent years, however, the situation of the real estatedevelopment industry compared with before has a big difference. The real estateindustry belongs to the typical capital-intensive industry, large investment, high risk,long cycle for a long time, supply chain, strong regional characteristics. Because theland cost is higher and higher, the national macroeconomic regulation and controlpolicy tightening, the reason such as the competition intensifies, makes the real estatedevelopment enterprise profits by extrusion, change from “critical” to “flat”. Thecurrent market price transparency, the land price and the cost of construction isrelatively fixed, how to reduce the corporate tax expenditure, reduce the pressure ofenterprise funds, reduce the enterprise cost, increase enterprise economic benefits, hasbecome an unavoidable question, this article from the perspective of tax planning tostudy how to solve this problem.Theory research, this paper sums up the characteristics of the real estatedevelopment enterprises, real estate development enterprises is established with thetax authorities, the game model between the real estate development enterprises.Empirical research on China’s real estate development enterprises based on theanalysis of the present situation of tax planning, this paper use XX municipal localtaxation bureau of hunan province in2012real estate enterprise tax planning surveydata, the impact on the real estate tax planning for empirical analysis. The followingconclusions: first, there is not enough understanding of tax planning for real estateenterprises, is reluctant to put too much tax planning; Second, our country has not yetformed a good environment of tax planning; Third, enterprises generally do not havetax evasion impulse; Fourth, the enterprise generally assume higher taxes, and thefluctuation is not big; Fifth, the enterprise tax planning tax system should be fullyconsidered when (T), economic activities and accounting (A)(B) three dimensionscorresponding to the factors such as project. In view of the real estate developmententerprises tax planning strategy, this paper puts forward to the focus and enumeratesthe targeted approach, LF and hunan real estate development co., LTD as an exampleto analyze the tax planning. At the end of the paper concludes that although for social and historical reasons,the real estate development enterprise’s tax planning development has been laggingbehind, but in the modern social environment and tax environment has a major change,enterprise have enough reason to choose tax planning, in order to achieve the after-taxprofit maximization goals. In addition, companies have a policy on the basis of taxplanning, feasible in practical, also has the cost advantage, planning effect isremarkable.