Study On Tax Administration Issues Of Chinese Real Estate Enterprises

Whether a real estate enterprise needs tax administration, whether tax administration can bring benefits to the enterprise is a problem. If an enterprise wants to obtain the tax revenue, it needs to carry on the tax planning, but if an enterprise’s tax burden is inherently lighter, is there any space for the tax planning? This article firstly studies on the tax burden of real estate enterprises. From the national tax policy for real estate enterprises, we can see that real tax burden of estate enterprise is heavier than the average level. If it is heavy,there is a trigger for real estate enterprise to seek for less heavy tax burden, thus comes out the tax planning. From the analysis of tax planning, we can see that it reduces tax for enterprises, and can cut expenses on taxes. At the same time, tax planning also makes the real estate enterprises at a higher tax risks. This article focuses on how to control and prevent the related tax risks, and eventually proposes several measures to strengthen the tax related management of real estate enterprises.The contents of this article:first, the background and significance of the tax planning of the real estate enterprises; Secondly the analysis of the real situation of the tax management of real estate enterprises, and define the scope of tax and tax management; thirdly, it elaborates on the tax burden, tax planning and tax risks of the real estate enterprises, Finally it proposes several measures on the basis of the present situation of tax management, of the tax burden and tax planning.Through the analysis of the theory of tax management, the following conclusions are drawn:One is that the tax management of real estate enterprises is increasingly important, and the core of tax management is accounting the tax burden, making effective tax planning program and controlling the tax risk.Second, the tax burden of real estate enterprises is heavy, and involves several taxes. From a macro point of view, real estate enterprise’s tax burden is heavier than other enterprises based on the same output value,from a micro point of view, tax burden of business tax, urban construction tax are heavier.The third is that real estate enterprises should strengthen their tax management and improve the level of tax administration. They should set up a specialized tax department, and hire professional faculties. Before the actual business takes place, they should coordinate with different departments, arrange each step reasonably, choose the optimal solution that tax law allows. Enterprises should set up their own tax database which can be classified according to the types of taxes. So they can calculate the sum and the calculation basis of business tax, urban construction tax and land value-added tax, and can put an emphasis on comparatively important taxes.The fourth is that a good tax environment is required. The government should establish an effective tax collection and administration system and tax-assist system, strengthen the publicity of tax laws and regulations, thus make the enterprises accurately understand the related tax policies.