Study On Tax Planning Of Real Estate Enterprises Under The Policy Of Replacing Business Tax With VAT

As an important pillar industry of national economy,the tax cost of Real estate enterprises is an important part in enterprise management cost spending.In light of the history of development of real estate tax in our country,the industry has a complex tax system,which is composed of various categories of taxes,bringing heavy burden to the enterprise's own development to a certain extent.The policy,which is called replacing business tax with VAT and which is fully implemented on May 1st,2016,is a major tax reform.The implementation of the policy brings important changes to the way of tax collection and tax payment,and the fundamental change from internal tax to external tax has left some space for the tax planning of enterprises.As one of the pilot industry,when facing the great opportunities of tax reform,it is an important mission for the future development of real estate enterprises to thoroughly research the policy in time and to develop a suitable tax planning for enterprise development according to the possible situation,aiming to reduce the corporate tax burden.In this paper,based on the policy called replacing business tax with VAT,using the methods of literature,investigation and analysis and the method of case analysis method,starting from the research background and research significance of tax planning.By reading and sorting the research conclusions of domestic and foreign literature,the construction elements of the theoretical framework of tax planning are analyzed,including the relevant concepts,principles and theoretical basis of tax planning.Secondly,through the analysis of the problems and internal and external environment in the tax planning of the real estate industry before the policy of "replacing the business tax with a value-added tax",this paper expounds the tax planning ideas of the main taxes of real estate enterprises.Finally,it takes the project named haitang garden of new century real estate Company as an example.Starting from the two major taxes of value-added tax and land value tax,the author analyzed in detail how to conduct tax planning through the methods of taxpayer identity selection,supplier selection,reasonable utilization of tax difference and preferential tax policies after replacing the business tax with VAT.By comparing the results before and after the planning,it can be concluded that after the "replacing the business tax with a value-added tax",the real estate enterprises can start from the tax base factors and conduct tax planning around the main taxes to reduce the burden on the enterprises.In this paper,on the basis of theoretical research,we also quite pay attention to the combination with practice.Based on the practical experience of the tax authorities,through the study of the real estate enterprise tax situation in recent years,the specific way of thinking of the real estate enterprise tax planning is found,and it is tested through the actual case,hoping to provide reasonable reference for other real estate enterprise tax planning.