JC Real Estate Company Tax Planning Research Under The Background Of The Reform Of The Camp

Business tax changed to VAT(hereinafter referred to as replacing "BT to VAT")is an important reform of tax system in our country under the new situation of economic and social development."BT to VAT" since January 2012 in Shanghai to start the pilot reform of the transport sector,after the expansion around.May 1,2016,Prime Minister Li Keqiang announced that the construction industry,real estate,finance,life services all included in the scope of the pilot,so far,the business tax completely withdraw from the stage of history.The full implementation of "BT to VAT" in the real estate business is facing tremendous changes in the tax environment,which will have a profound impact on the enterprise.JC Real Estate Company is the top 500 Chinese private enterprises 50,China’s real estate enterprise comprehensive ranking top 35,2015 contributed tax amounts to I billion 227 million yuan,there are currently 11 in the construction or sale of real estate projects.Along with the reform of the major tax reform,What’s the most concerning among those hot issues is how to actively respond to enterprises,through tax planning,to avoid tax risk,reduce corporate tax burden.According to the theoretical circles domestically and abroad about replacing business tax with value-added tax(VAT)and real estate "BT to VAT" tax planning related research results are summarized in detail,describes the concept of tax planning,characteristics,goal and its theoretical basis,this paper introduces the basic situation of enterprises,the project situation and financial situation.On this basis,this paper analyzes the effect of replacing business tax with value-added tax(VAT)of the Real Estate Company from two dimensions of short-term and long-term,and according to the characteristics of the tax system of value-added tax,in accordance with the relevant tax policy of replacing business tax with value-added tax(VAT),selection,from the collection of sales management,procurement management,tax management and other aspects of the strategy throughout the enterprise production and management activities.Finally,the support measures for the tax planning strategy are proposed.Through the implementation of the tax planning strategies and support measures,hope to help companies survive the transition period,avoid tax risk,and through the tax planning scientifically and legally reduce the tax burden of enterprises,realize the maximization of enterprise profit,so as to enhance the competitiveness of enterprises.This paper from the real data of micro enterprises,by the technique of dissecting,the author analyzed the effects of tax system reform of "BT to VAT" in real estate enterprises,and put forward the strategies of tax planning,which has significant guidance to strategy of enterprise,and also provide a model for the industry to deal with "BT to VAT".Tax reform is a challenge,it is an opportunity,the enterprise to face the external environment changes,only the positive response,seizing the opportunity to optimize the reform of enterprise management,can entrprises enhance competitiveness and achieve long-term sustainable development.