Study On Tax Planning Of DH Real Estate Corporation

The concept of tax planning the earliest origins in the west is refers to the taxpayer in the tax behavior before, through the operation, investment, finance and other activities related to the tax related matters to make arrangements in advance, so as to achieve less tax or tax deferred goal a series conforms to the laws and regulations of the planning activities. The economic benefits of the enterprise is part of the property itself is composed of, the protection of the rights of the modern enterprise, and the tax planning activities is taxpayers on their own economic interests a proper maintenance, belonging to the taxpayers should enjoy the economic rights.Rising prices in recent years, the real estate industry continues to heat up, government prices too rapid growth of a series of real estate macro-control policies have been introduced, such as in 2009 the introduction of the "four countries",2010 on the introduction of the "national ten",2011 the introduction of the new "new country of eight",2012 issued the "villa ban order",2013 on the introduction of the new "Five" and so on, these regulatory blow to the real estate investment demand, prices too fast growth inhibition, but also let the real estate business suffered a cold. Compared to the real estate industry and other industries has its particularity. First, real estate enterprises belongs to China’s capital intensive industries and one of, from the project, construction to the whole sales process is time-consuming, and investment returns recovery cycle length, resulting in the real estate enterprises are often a shortage of funds in the state. In addition, many real estate due to the lack of own funds, usually rely on debt management, capital debt rate is high, and every day need to pay huge interest, capital chain situation more tense. Secondly, the real estate business tax a wide range, countries in order to prevent real estate enterprises tax evasion, the use of prepaid in advance collection, these taxes constitute the main part of the cost of real estate enterprises. Therefore, for real estate enterprises, the use of tax planning to save money, guaranteed income is particularly important.As the pillar industry of the country, but the real estate enterprises involved in the production process of the numerous and complicated tax. Facing the increasing fierce market competition and national efforts to regulate and control, more and more real estate development enterprises more and more attention to how to achieve the enterprise tax burden minimization in national legal compliance reasonable premise, enterprise value maximization. This paper according to the real estate development enterprises, the enterprises involved in the development of the sales process, the tax policy, tax revenue laws and regulations and tax related documents were comprehensive collection, finishing, through to the DH real estate group real estate projects in the actual operation of the process involved in the replacing business tax with value-added tax, land value-added tax and enterprise income tax burden heavier taxes by appropriate planning methods and skills, focuses on in-depth study on induction and case analysis.