The Empirical Study Of Influencing Factors Of Tax Planning On Real Estate Enterprises

Compared to other enterprises,the real estate enterprises' financial control activities are complex,involve A variety of taxes,and their tax burden represents a relatively large proportion of their income,which on objective provide great tendency and space for their tax planning.By the way of tax planning,The real estate enterprises Can enhance the economic efficiency and the fund stability,to realize the maximization of enterprise value.However,the tendency of tax planning and the result of tax planning in actual economic activities don not match with the positive effect of tax planning,what is the reason?Is it "willing and incapable","unwilling and capable",or "unwilling and incapable,",we can make nothing of it.Based on this background,this research attempts to explore the factors of tax planning on real estate enterprises,in order to figure out what the influencing factors are,what the degrees of influence are.This research mainly takes the way of the literature method,questionnaire survey method,descriptive analysis,factor analysis,multiple regression analysis and other methods to explore the factors of tax planning on real estate enterprises.Firstly,the author consults the massive domestic and foreign scholars in the tax planning,the influencing factors of the tax planning,the influencing factors of the real estate enterprises' tax planning,and sum up the research results have been summarized.Secondly,the author make the theoretical analysis of the influencing factors of The real estate enterprises' tax planning,select and determine each influencing factor going to be used in this research,and make the influencing factor model and the real diagnosis supposition in the theoretical analysis foundation.Thirdly,the author take the method of questionnaire,to quantify the influencing factors,do empirical research on the questionnaire data(descriptive statistics,factor analysis,multiple regression analysis),to validate the hypothesis and improve the theoretical structure of this research;Finally,according to analysis of statistical results,the author throw out suggestions from the three aspects of the government,the enterprise,the tax agency.The author comes to the conclusion:the knowledge factor to tax planning has the the greatest influence,the next is financial control,along is tax revenue system factor,the tax planning exterior support factor,the tax administration factor and the interior anticipated the factor are not to be remarkable.From the existing literature and research results,most of the research are focused on the concept of tax planning,technical methods,risk or study the influencing factors of tax planning from only a single aspect,so that the research of tax planning on a specific sector is a blank.Based on this,the research select the real estate enterprise,and increase the research variables based on factors of unilateral effects,construct model of the real estate enterprises in tax planning comprehensive influence,take the way of questionnaire and a variety of statistics to draws the conclusion,which will largely enrich the research on the influencing factors of tax planning and is the important characteristics and innovative point of this research.