XC Real Estate Company Tax Planning Research Under The Background Of “camp Reform”

The implementation of the business tax to change the value-added tax(hereinafter referred to as "BT to VAT") as the representative of the tax reform, the CPC Central Committee and State Council under the new situation of China's economic and social development made important decisions. In January 2012, the"BT to VAT " tax reform in Shanghai's transport industry began to pilot, as of May 1,2016, the pilot expanded to the construction industry, real estate, finance, life services in the last four areas, In order to achieve the "BT to VAT" pilot reform full coverage,since then, the official tax exemption from the Chinese tax system of the historical stage.Over the past decade, the real estate industry has been the pillar industry of national economy and regional development, but also this "BT to VAT" the focus of reform and difficulties. With the gradual adoption of the VAT deduction chain, real estate enterprises face a significant change in the tax environment. This paper starts from the microcosmic point of view of XC real estate company, expounds that a market management entity should take the initiative to correspond to the tax environment change, take the taxation cost analysis and management as the starting point, make different management strategy choice, and realize the win-win of business and market through tax planning.First of all, the full text of the domestic and international tax planning development history, status and trends to make relevant introduction, from the real estate industry tax planning connotation, principles, objectives and methods to make a specific definition.Secondly, XC real estate company as a micro-sample, detailed from the financial indicators, accounting, business management, tax management and organizational structure of five angles, elaborated "BT to VAT" on the impact of enterprises.Thirdly, based on the theory of tax planning, according to the tax system of XC real estate company, it is based on the tax system of value-added tax, and it is divided into five aspects: XC company's accounting optimization, tax management,procurement management, sales management, multi-industry development This paper puts forward the tax planning strategy through the whole process of production and business activities, and puts forward the tax planning strategy of the whole process of production and business activities, which is based on the taxonomy of the enterprise.Maximize the economic benefits and the continuous improvement of market competitiveness.Finally, through the tax planning and safeguard measures put forward, clarify the"BT to VAT" on the enterprise in the form of the overall role of the "deduction, tax reduction", its essential role is still "norms, development", for which " Increase "under the background of the real estate management should take the initiative to integrate into the tax planning link, docking to adapt to changes in the tax environment, through active business behavior for tax cuts to share the " BT to VAT " policy dividend.