Research On Tax Planning Of Real Estate Development Enterprise

In recent years,the rapid development of the economy to promote the real estate market progress,more prices have gone up.Real estate companies in the higher sales income at the same time also need to pay more taxes,higher tax burden led to less business profits,in order to obtain higher profits enterprises will continue to drive up prices,resulting in a vicious circle.The real estate industry is a capital-intensive industries,pre-need to invest a lot of money,and later sold in order to slowly withdraw from the funds.Tax environment is complex,involving more taxes,tax revenue in the real estate business accounted for a larger share of the cost of the proportion of about 20% to 30%,control of real estate business tax is the necessary way to improve the income of real estate enterprises.At the same time more business segments and taxes to the real estate business tax planning to provide more space.Reasonable and legitimate control of corporate tax burden can also avoid tax evasion,is conducive to standardize the market tax environment,and promote the improvement of relevant policies and laws and regulations.Therefore,the effective planning of real estate development enterprise tax planning,strengthen internal management,reduce tax costs,to improve the economic efficiency of enterprises and promote enterprises to pay taxes according to law has great practical significance.This topic examines the tax planning based on HD real estate company.First of all,from the perspective of tax planning theory,characteristics,basic ideas and other aspects of the discussion;and then the target enterprise on real estate company to introduce the details of the enterprise's basic information and tax situation,a comprehensive understanding of the background for the depth of tax planning Based on the theory of tax planning,this paper expounds the key points of the tax planning of HD real estate company in the pre-preparation stage,the development stage,the sales stage and the holding stage,and carries on the tax planning spatial analysis for each link.According to the actual situation of HD real estate company,the tax planning analysis is carried out,and the performance evaluation after the planning is given.Practice has proved that well-designed tax planning for the sustainable development of enterprises has a very good role in promoting,can produce better economic and social benefits.