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Research On Tax Planning Of Real Estate Enterprises From The Perspective Of Stakeholders

Posted on:2019-07-21Degree:MasterType:Thesis
Country:ChinaCandidate:H M ZhouFull Text:PDF
GTID:2359330542999112Subject:Accounting
Abstract/Summary:PDF Full Text Request
AS China continues to strengthen control efforts,Market competition becomes more intense,the tax is an unavoidable topic.Real estate companies as a pillar industry of national economy,as the same time is also a big tax revenue,the amount of tax greatly affect the benefits of real estate enterprise.However,real estate companies from the current stage of tax planning point of view,enterprises often focus only on their own interests,not fully considering its' impact on stakeholders,as a result,conflicts and conflicts between the two parties have been obtained,and short-term benefits have been obtained.However,the hidden dangers have been laid for the long-term healthy development of the enterprise.Tax planning relates to the immediate interests of all stakeholders,but also affects the economic behavior of enterprises and the surrounding development environment.It is a very complex and comprehensive task.In order to meet the requirements of the evolving market economy,this paper introduces the theory of stakeholder to provide a brand new perspective for real estate enterprises to carry out tax planning.Taking K Company in Changsha real estate market as the research object,this paper firstly elaborates the significance of the study and the way of thinking And related methods;Secondly,starting from the concept and significance of tax planning,the status quo and tax burden of real estate enterprises are analyzed,pointing out that the real estate enterprises in the current stage of tax planning work ubiquitous problems;then K Company and its Stakeholder relations,including tax authorities,creditors,shareholders,workers,managers,competitors,customers and suppliers,etc.Based on an in-depth analysis of K's current operating conditions and tax conditions,the full absorption of the contract Theory,principal-agent and game theory,taking into account the regional background,and discussing the corresponding tax planning solutions for the conflicts between K company and different stakeholders;Finally,the effect of the planning and the measures that can be taken are discussed.A few suggestions.The development of real estate enterprises has never been isolated.It is a systematic process.In particular,housing occupies an important position in the hearts of Chinese residents.Against this background,the interests of the real estate enterprises in relation to the tax planning of the company Special attention will also be paid to the fact that if enterprises can formulate a multi-win-win tax planning plan based on the interests of all parties,it will not only help the development of enterprises,promote the realization of their strategic goals,and also contribute to social stability.
Keywords/Search Tags:Stakeholders, Real estate business, Tax planning
PDF Full Text Request
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