The Analysis On The Tax Planning Of Real Estate Enterprise

Since ending welfare-oriented public housing allocation system and implementing the reform of housing commercialization in1998, the real estate industry has come into a sustainable and stable development period which makes greater and greater contribution to economy. From1998to2012, real estate industry has become an important pillar industry of the national economy and made the greatest contribution to economy. However, all aspects in real estate need real estate companies to pay taxes, which making the company burden a lot. How to legally reduce the heavy tax burden as much as possible under the conditions allowed by policy has become a serious problem for real estate companies. Also, with the continuous development of real estate, housing prices continue to rise which is attached importance by the central government that introduced policies to regulate the real estate industry. But these policies give more pressure on those companies with great funding pressure already. Therefore, how to make reasonable tax planning to save tax and reduce the tax burden gets the attention of the real estate industry.The tax planning has been studied for a while in foreign countries and there are many related cases abroad. On the contrary, these studies are a few in our country and there is barely no related studies on the whole development flow in real estate. Hence, it becomes more valuable to make reasonable tax planning on the whole process of real estate to achieve the maximization of benefits in enterprises.This paper analyzes real estate tax planning from the following three aspects. The first aspect is about theoretical study including Chapter1and Chapter2. Chapter1is the introduction which mainly makes a brief analysis on the research background, the developing history of tax planning and researches of tax planning process at home and abroad. Chapter2firstly gives definition on tax planning, then it analyzes the features of tax planning, introduces several main method of tax planning, then it sums up the meaning of tax planning, at last makes a detailed analysis on the reasons of those probably produced risks in the process of tax planning for real estate enterprises and comes up with relevant projects as tax planning risk prevention.. The second aspect in which Chapter3and Chapter4are included is a detailed study on real estate tax planning. Chapter3gives a brief introduction about the definition, features and process of real estate industry and mainly analyzes involved taxes and related tax policies for the real estate enterprises in the whole developing process of real estate project. Chapter4is the main part of the paper which gives a detailed introduction on the involved aspects and notes of tax planning for real estate companies in the whole developing process of real estate and explains some intricate methods with real examples. Chapter5is the third aspect, Chapter5gives a specific explanation on tax planning methods by a real case of real estate project from A company, makes a design on all tax planning aspects involved in the real estate developing process of A company and compares the produced two tax of A company both from the process without and with the tax planning introduced in the paper to prove that feasibility of the tax planning method introduced in the paper and the necessity of conducting tax planning in real estate enterprises...