Research On Tax Planning Of B Real Estate Enterprises Under Supply Side Reform

At present,our country is in the "new normal" stage of economic slowdown,the contradiction between supply and demand has hindered the healthy development of China's economy.Mainly through the "capacity","inventory" and "deleveraging","cost reduction" and "short board" of these five means,to complete the transformation of industrial upgrading,to achieve sustainable and healthy development of enterprises.The pillar industry of China's economy is also one of the key reforms.The real estate industry in recent years,the market environment is complex and changeable,the downward pressure on the industry continues to increase,high housing inventory problem that real estate enterprises very headache.In the face of increasing external pressure,the Real Estate Company must continue to improve their own strength,to explore the profitability of the enterprise space,and find its own transformation and upgrading of the road,the only way to make the real estate sustainable development strong.Tax planning as a legitimate means of saving tax cost,to control the burden of enterprises,so as to increase more profits for the enterprise,reduce the enterprise pay,tax evasion and tax risk,effectively promote the standardization of enterprise financial system.Tax planning can reduce the cost of tax burden of real estate enterprises,and supply side reform in the "cost reduction" fit.The tax characteristics of real estate enterprises,to find suitable for real estate enterprises tax planning methods used at the present stage,enterprises can save tax for business spending,tax cost,enhance corporate profit margins,further increase the development ability of the enterprise.This paper is to find the supply side structural reform of the real estate enterprise effective tax planning method for target,analysis of the change of new tax system of real estate industry to pay taxes,starting from the real estate industry business process,divided into preparation,development,sales and trading business has four stages,around this the four stage,the tax specific analysis of the characteristics of real estate enterprises in each stage,and in the light of these features to find suitable methods of tax planning and scheme.In this paper,a typical development project of B Real Estate Company is taken as an example to calculate the tax payment before the tax planning of B company.Then according to the project actual and replacing business tax with value-added tax(VAT)"requirements,a detailed analysis on the tax planning methods and characteristics of project preparation,construction,sales and maintain business transaction stage,put forward two kinds of different tax planning and tax calculation respectively,enterprises of different scheme comparison under the tax situation and profitability,to find practical and suitable for the development of enterprises and make the realization scheme to maximize the benefits of tax planning.In the case,the author summarizes the research process of tax planning by revelation,and the tax on real estate enterprises this paper puts forward some suggestions for planning,at the end of this paper is the summary of the whole research.