Tax Planning Case Studies Of A Real Estate Development Company (Sanya)

Since the policy of international tourism island raised to the national strategy, Hainan ushered the golden opportunity of historical development. Under the continuous attention and support of all parties concerned, under the radiation and drive of tourism industry,Hainan economy obtained the fast development. Sanya, As vanguard in Hainan, relies on its unique geographical location and livable climate condition, attracted a large number of investment funds and the huge tourism consumption group, get the leap economic development, among them, the real estate industry and the construction what primarily relies on the real estate industry have been the pillar industry of the local economic growth,their tax contribution rate in 2015 and the first half of 2016 have achieved above 70%.Over the past few years, after the rapid expansion early, Sanya real estate market has developed from simple profit before stage to form the steady development stage of diversification and choose rational, the level of financial management has become the key factor for enterprise to control its operating costs, improve the economic benefit. Tax cost is an important part of financial management of real estate development company,reasonably and effectively control the enterprise tax cost, can effectively reduce the tax risk,is conducive to the sustainable development of the enterprise. Legitimate and reasonable tax planning has the vital significance to reduce the corporate tax burden, to improve enterprise economic benefit and guide the healthy and stable development of the real estate market.We combed A real estate development company (Sanya)'s financial reporting and tax return data from 2013 to 2015, and combined the analysis of tax policy environment of the real estate industry and the research of the forefront theory of tax planning at home and abroad, for the real estate enterprise tax planning research. Through the study, we could know that real estate enterprises should establish correct thinking to do legal, reasonable tax avoidance in the form of a single tax,on the basis of considering the cost and opportunity cost, and based on the enterprise development strategy and objectives, to save tax cost, and constantly improve the level of enterprise financial management, to win more healthy and steady development.