Research On The Countermeasures Of Tax Planning For X Real Estate Company Under The Background Of Replacing Business Tax With Value-added Tax

With the nationwide promotion of replacing business tax with value-added tax pilot,the real estate industry has been converted from the business tax to the VAT,as one of the last four industries.The real estate industry,as an important part of China's economy,has many industries,such as large number of industries,long industrial chain,many tax related categories,many production links,and all related to the tax burden.It has significant industry characteristics,and the process of replacing business tax with value-added tax is the most complex.The tax cost of real estate development cost about 10%-30%,a direct impact on how much tax cost benefit to the real estate development enterprises.Under the background of replacing business tax with value-added tax,how to carry out tax planning and reduce the tax cost of enterprises is an important issue facing the current real estate enterprises.The purpose of this paper is to explore how to make a scientific and reasonable tax planning for X Real Estate Company under the background of replacing business tax with value-added tax to reduce the tax cost and tax risk of X Real Estate Company,and improve business efficiency.Based on the background of the real estate industry as a pilot of replacing business tax with value-added tax,this paper studies how to reduce the cost of real estate tax and reduce tax related risks through tax planning.Based on related literature review of tax planning at home and abroad and related theories of tax planning,combined with the impact of the " replacing business tax with value-added tax " policy on X Real Estate Company and actual operating conditions,the development and construction of real estate enterprises X sales and customer service aspects of tax planning are put forward.By analyzing the implementation effect of tax planning,it is found that tax planning for X Real Estate Company can reduce tax costs and evade tax risks for enterprises,and put forward relevant suggestions and safeguards for how to ensure the smooth implementation of tax planning.