Research On Tax Planning About The LH Real Estate Development Company

In recent years,the real estate development industry is very intense competition,the rapid development of real estate development enterprises,through strengthening the internal management to reduce operating costs to become more difficult,so by reducing the external operating costs to reduce operating costs has become an important management Means,tax planning is increasingly concerned about the enterprise.At the same time,due to the deepening of the regulation of the real estate industry,the corresponding tax policy has been changing,tax items,if the control is not likely to increase the corporate tax burden.Since May 1,2016,China began to implement the full implementation of the business tax value-added tax,clear the construction industry,the real estate industry value-added tax rate of 11%,which will have a significant impact on the real estate development industry,its tax planning more Urgent,demanding.Study the real estate development enterprise tax planning,enhance the relevant theory and practice level,to strengthen the corporate tax awareness,reasonable control of tax expenses,to cope with the increase in the real estate business caused by the adverse effects of full use of the government to increase the policy reform bonus,to improve the enterprise Business interests have a very important role.This paper analyzes the characteristics and development trend of real estate development enterprises in China by combining the theory and the case,and combs the current tax policy.On the basis of analyzing the business process,this study holds that the real estate development enterprises should make tax planning in the four key links of enterprise decision-making,construction,sales and maintenance,and find the space for tax planning.This design to adapt to the development of LH real estate development company needs tax planning program.In this study,we selected LH real estate development company as the case,through the positioning of the relevant links,select a more representative of the tax planning points,the use of tax planning theory and technical methods,through the development of specific tax planning program to further prove that tax planning can be rational use In the real estate business,can effectively enhance the operating efficiency of enterprises,reduce corporate tax burden,enhance the level of corporate financial management.