Research On Tax Planning At Various Stages Of Real Estate Development

At present,small and medium-sized real estate enterprises have invested more,management chain and characteristics such as long development cycle,has certain particularity,in the business and involves tax is relatively complicated,make its are faced with the risk of certain taxes.At the same time,also faces a special tax policies,tax related business is also very complex,the tax amount is huge,and tax management level is not high.In nearly a decade,the real estate enterprises rapid development and expansion,they at the same time of pursuing benefit maximization,tax planning has become a priority.Tax situation,this article mainly to small and medium-sized real estate enterprises in the business tax change VAT under the background of,on the theory of tax planning,THTY company phoenix project,for example for small and medium-sized real estate enterprise tax system,through the analysis of its main stages in the process of tax-related problems,puts forward improving countermeasures,discusses the tax planning strategy to optimize the company's tax planning design.Specific content is as follows:In this paper,we study through theory and case analysis,qualitative and quantitative analysis method,starting from the current situation of the development of real estate,combining with the characteristics of real estate development of the tax system and development of each link of tax-related cases were analyzed,and on the basis of China's tax laws and regulations,make full use of the corresponding preferential policies in tax,real estate development stages:the decision-making stage,development stage,sales stage,stage of liquidation of the main tax matters and tax planning a large space link to locate and analyze,the tax planning of real estate development in different stages of the design,and to HTY phoenix project as an example of real estate enterprises to develop applied research analysis,by combining the characteristics of the real estate enterprises phoenix project and the present situation of tax burden,found that the main key,tax planning with HTY phoenix project related to wealth tax data,find out the enterprise tax planning space.Tax planning is reasonable and legitimate use of taxpayers tax policies to maintain their own rights and interests of a means to the camp to increase the tax reform under the background of real estate enterprise development not only to the key link,the key tax planning,to reduce corporate tax cost and risk,need more from the global,grasp the overall point of view,to enable enterprises to achieve the value maximization.