Research On Tax Planning Of BH Real Estate Company Based On Strategic Management In Its Full Operation Stage

With the rapid development of Chinese economy and rapid urbanization,the real estate industry has also been developing rapidly.At the same time,it also boosted housing prices in some cities of China.Real estate enterprises have become a "profiteering industry" in the eyes of people.However,from the annual financial reports published by Real Estate Company in recent years,the profit rate of real estate enterprises is usually 10%~20%,which is far from the "profiteering" level known by people.The competition of different enterprises has grown more fierce and the industry profit rate is decreasing.The real estate industry gradually bid farewell to the rapid development of the golden decade,ushered in a long period of adjustment,and the cost has become the key to the survival of real estate companies.The proportion of tax costs to total costs is approximately 20% to 30%.Land costs,construction costs,and labor costs in total costs are difficult to reduce due to market factors.Tax costs can be reduced through reasonable tax planning.Reasonable tax planning can make the real estate enterprises more competitive and make them develop rapidly and steadily in the fierce market competition.Based on the theory of strategic management,this paper adopts a combination of theoretical analysis and case analysis,quantitative analysis and qualitative analysis,studies the relationship between tax planning and corporate development strategy,and analyzes the necessity and feasibility of tax planning in strategic management,designes a tax planning program based on strategic management.In order to promote the scientific tax planning for real estate industry and accelerate the industry growth,this article selected a large real estate company-BH Real Estate Company for a case study.First of all,this paper briefly introduces the background information,strategic management,financial status and tax situation of BH Real Estate Company.Through analysis,it is concluded that the BH real estate company’s tax planning has a single target and a weak system.Then,a detailed tax planning scheme is designed for the four stages of BH Real Estate Company’s business process: preparation stage,development and construction stage,sales stage,and retention stage.In the preparation stage,tax planning is mainly carried out in three aspects: the organizational form of the company,the acquisition method of land resources,and the deduction method of interest expense.At thestage of development and construction,tax planning is conducted on the ways of building cooperative houses and the way of signing contracts.Sales stage tax planning for property price pricing,sales revenue breakdown and promotion methods.In the holding stage,tax planning is conducted through property investment and rental income decomposition.We hope to provide a reference for tax planning of real estate development companies in the business process through the analysis of BH real estate companies.