The Research Of Tax Planing For Wangxing Real Estate Development Company Limited

Tax burden is one of the important factors that affect enterprise profit,under the background of more and more strict regulation of the real estate market in China.it is feasible to use the method of tax planning to reduce the tax cost to improve the profitability of enterprises.The theoretical research of tax planning at home and abroad has long been,but because of the different tax systems in different countries,the method of foreign tax planning is reflected in the theoretical guidance at only.After the theory of tax planning has entered into China,the theory has been turned into practice,and the research is more and more detailed.The purpose of this paper is to use tax planning means and tools to reduce the overall tax burden of Real Estate Company in the framework of tax policies and regulations.This paper begins with introdusing the real estate business development cycle of Wangxing Real Estate Development Company Limited,including the established stage,the stage of land acquisition,the stage of designing and building,the stage of real estate sales,the follow-up management stage and the tax of the pro ject liquidation stage.Based on the tax policies and regulations,combined with the tax status of the company,according to the analysis of the tax risk point of the c ompany's presence in the above six stages,we use several means to design personal tax planning of this company in this paper,such as preferential tax policies and no corporate income tax policies,the spliting of hardcover housing sale business,the critical rate control of the land value increment tax,revising the contract to defer the tax paymentpay taxes,and so on.Due to nondeterminacy of the tax policy ad[J]ustment,the differency between tax policies and specific operation,the careful consideration of tax authorities on tax planning and the unstability enterprise production in the tax planning solutions,which may cause the failure of the tax planning solutions.So in this paper,the author puts forward to set up risk consciousness,such as establishing the risk control mechanism of the tax planning,guaranteeing the integrity of accounting data,improving personnel quality of accountants,seeking the professional consultancy of the tax agency to ensure the execution and effect of the tax planning schem e.In the process of the above implementation of the safeguard measures,with improving of financial management and risk control,the company could finally achieve the goal of the overall tax burden cost reduction.