A Study On The Tax Planning Of Real Estate Enterprises After Changing Sales Tax Into VAT(Value-Added Tax)

In the past ten years,the real estate industry has developed rapidly,becoming one of the important industries of the national economy.But the higher tax burden as the Damocles sword on the head of the real estate business,has a negative impact on its business and development.In May 2016,the real estate industry as one of the last to enjoy the bonus from reforms of "change sales tax into VAT(value-added tax)",ended one of its large taxs-business tax,and replaced by value-added tax.The original intention of "change sales tax into VAT(value-added tax)" is to create a more equitable tax environment,to achieve alleviating the overall burden on each industry,but specific to individual enterprises,but is not specific to the individual enterprise,can reduce the tax burden on course,the real estate enterprises faced the same problems.The actual tax burden of value-added tax is determined by its sales and input.On the one hand,it embodies the advantages of its own tax design,avoids the shortcomings of multiple tax on business tax as in the past,and on the other,provides a large space for the tax planning for real estate enterprises,the positive role of tax planning is also more prominent.The main content of this paper is to explore how the real estate enterprises can do a good job in tax planning in accordance with the new tax policy,so as to ultimately help enterprises to reduce tax costs and achieve the target of improving profit.This paper uses the method of literature review and case combining.After elaborating the basic concepts and basic principles of tax planning,this paper analyzes the influence of "change sales tax into VAT(value-added tax)" on the tax burden and tax environment of real estate enterprises,and the more and more important significance of the tax planning on enterprise.Then BC real estate company,for example,after introducing the basic situation of itself,we took the focus on the research of how did the BC company do a good job in value-added tax planning and business decision-making adjustment on a few links like their own business processes,planning preparation,development and construction,business sales and daily management under the new policy.Finally,a concrete development project of BC real estate company is taken as an example,and the tax planning plan is designed according to the actual situation of the company and the relevant provisions of value-added tax.The necessity of tax planning is proved by comparing the tax burden before and after the planning.At the same time,The next step in tax planning work,put forward reasonable suggestions to help enterprises reduce costs andavoid tax risks,and promote healthy development of the real estate company.