An Research Of Taxation Planning For Real Estate Company—As LN Company Example

The real estate industry is a capital intensive industry,local government financial of land a higher dependence,in some hot cities,real estate market price increased significantly,GDP growth is leading the country,to curb the overheated property market,local government introduced restriction policy regulation.But the real estate industry in our country has been high tax burden level,and involves many taxes,tax policy is also complex,business is more challenging.How to reduce the corporate tax burden level is very important to the enterprise management under the premise of legal and reasonable,Rational use of tax planning method can save millions of funds,for the enterprise greatly improve the company’s net profit level.With the development of market economy,the importance of tax planning in the management of modern enterprises is increasingly important.For enterprises,tax planning is to protect their legitimate rights under the abide of the tax law,an important means to reduce the tax burden,should be supported and encouraged.At the beginning of 2016,according to the Ministry of finance,the State Administration of Taxation jointly issued the "notice" a fully open business tax VAT pilot tax 2016 No.36 real estate,replacing business tax with value-added tax(VAT)in May 1,2016 began to implementation.Tax planning has become a powerful tool for real estate enterprises to improve competitiveness in the new situation,to establish the modern enterprise system Tax planning has brought about the survival of the soil and the development of space for the enterprise to save tax costs,increase the profit after tax is of great significanceThis article from the LN company actual situation,problems on tax planning for real estate enterprises.Based on the real estate development,construction and sales,research the liquidation phase of the business cycle method of tax planning,that every stage should be selected in the theory of tax planning ideas.At the same time,the risk of tax planning have carried on the theoretical analysis,in order to help enterprises to reduce unnecessary losses caused by the risk.Finally,we should be noted in the problems in practical work,to make tax planning more comprehensive and feasible.In this paper,the qualitative analysis and quantitative analysis are used to provide a valuable reference for the tax planning...