Research On Tax Planning Of Real Estate Enterprises Under The Background Of “reform Of The Camp”

Tax is very important for any enterprise,the tax system of our country is in the continuous reform deepening.After years of exploration,since May 1,2016,all industries,including real estate industry,are introduced to add "to replace the business tax with a value-added tax ",this will mark the business tax in our country has withdrawn from the historical stage,also marks the fiscal and taxation system of our country in recent years to explore in the history of the most significant reform has been basically completed.Real estate industry is closely related to China's economic development,and closely linked with the everyday life of the residents' income,and the field of business tax to value added tax,"to replace the business tax with a value-added tax" for the influence of the industry bigger and deeper.In this background,the research of real estate enterprise tax planning,it is has the very vital significance.On the one hand,through the analysis of specific real estate enterprise tax planning,rich in the field of theoretical research results;On the other hand,improve the level of tax planning for real estate enterprises,has a certain reference and enlightenment function.Based on L company as an example,this paper analysis the present situation of tax planning,the existence question,and proposed to increase the camp under the background of implementing efficient countermeasures and Suggestions of tax planning.Mainly in put forward the research background,research significance,research status,research methods,on the basis of the tax planning related theory are analyzed,and analyzed the current situation of the company's tax planning L existing problems,mainly includes the tax planning consciousness is not strong,the lack of measures,the operation is not standard,inadequate protection,etc.After,the key analysis studies the specific L company tax planning strategy,mainly including proposed raising tax planning ideological understanding,tax planning and phased tax planning.Among them,mainly analyzes the value added tax,income tax and other tax tax planning problems,mainly analyzes the project in stages,the land,financing,construction,sale,liquidation of different links such as tax planning strategy.At the same time,puts forward the protection measures of tax planning.Overall,the full text from the analysis on basic theory,to find L company tax planning problem as the breakthrough point,comprehensive analysis of the real estate enterprise tax planning countermeasures and measures.