Research On Tax Planning For Real Estate Enterprises

Tax planning is a business that an enterprise will inevitably come into contact in a long-term development, the same to real estate enterprises. A few years ago, the real estate market’s irrational exuberance has attracted the attention of the nation, the government refines some tax regulations and other regulatory policies frequently to strengthen regulation of the real estate industry, which comes up with a new challenge, and also provides a new planning environment. In recent years, the situation of the real estate enterprises has a big difference. The real estate belongs to the typical capital-intensive industry, it has some characteristics such as big investment, high risk, long cycle time, long supply chain, regional and so on. Along with the mercerization, the advantage of the market economy has become obviously, enterprises in the market and under the condition of the macro environment are trying to adapt to the national policy and play their own subjective initiative, tax planning focus to economic business is an example. Tax planning can not only reflect a country’s taxpayers’ consciousness of tax and tax management level, but also reflect the economic market maturity to some extent. Because the cost of land has increased, the national macroeconomic regulation and control policy tightening, the competition intensifies, so the real estate enterprise’s profit is extremely extrusion. The current market price becomes transparent, the cost of land and construction costs are relatively fixed, how to reduce the corporate tax expenditure, pressure of enterprise funds, enterprise cost, increase enterprise economic benefits, has become an unavoidable problem. From the internal, enterprises needn’t pay more tax because of misunderstand the tax law and can’t pay less tax because of against the law, tax planning has become one of the means of industry competition, if real estate enterprises want to be the leader of the industry, tax planning is indispensable. Reasonable tax planning can help real estate enterprises to reduce the risk and realize the maximization of enterprise’s value. In this background, scientific and reasonable tax planning has become the key to the healthy and stable development of real estate industry. Above all, tax planning is inevitable to each enterprise, pay necessary attention to tax planning, set up correct consciousness of tax planning and formulate reasonable tax planning scheme is of great importance both from theory and practice.Based on the research of domestic and international tax planning theory, this paper analyzes the domestic real estate enterprises’tax policy and industry regulations, and then analyzes the real estate enterprise’s tax planning. The full text is divided into five parts. The first part is the pandect. This part descript the paper in general, including selected topic background and significance, domestic and international tax planning theory research trends, research content and methods, the innovation and insufficiency. The second part is the basic theory of tax planning. This part explains the definition, significance and the goal of tax planning systematically. And it is the theoretical foundation of the whole paper. Through the description, we can understand and grasp the essence of tax planning. The third part is the feasibility analysis of real estate enterprise’s tax planning. This part analyzes the feasibility of the tax planning of the current real estate enterprises based on the elasticity of tax policy, real estate enterprise management goal and professional technical ability to ensure the tax planning is feasible and significant. This part is the protection of theory in the whole paper. The fourth part is the basic route of the real estate enterprise tax planning design. This part is the emphasis and difficulty in the paper, includes the real estate enterprise organization form, financing, investment, production, sales process, compensation system, income distribution and corporate restructuring multiple aspects and so on, to make sure the tax planning of real estate enterprises have the actual operability. The fifth part is the supporting measures of real estate enterprise’s tax planning. Based on the above four parts, the last part are the content, including prophase institutions and personnel, professional evaluation of the plan, design of tracking and feedback. This part provides necessary basis for preparation and follow-up support to the tax planning, guarantees the tax planning can be applied to enterprise’s production and operation in practice.