Research On Tax Planning Of G Real Estate Company

Generally speaking,China’s real estate industry is developing gradually together with China’s Reform and Opening policies.In 1998,the welfare-oriented public housing distribution system was cancelled in China,this was regarded as a milestone and let China’s real estate industry developing very fast and stepped into its golden age.During its quick development,the real estate industry offered huge capital for our countries economic construction by paying tax and its contribution is tremendous.At present,the medium and small-sized real estate companies are still facing the problem of financing difficulties which are both difficult and expensive.And the regulation policies towards real estate are changing from time to time which let these companies capital turnover faces difficulties.How to add shareholder’s equity when the income is certain?How to reduce capital expenditure when it is already difficult to reduce cost?How to pursuit real estate companies maximum profit legally?In May 1,2016,the real estate industry is required formally to replace their business tax with value-added tax.This requires the real estate companies to promote their financial management(includes tax planning)abilities and to study the tax planning issues to make the industry develop healthily.The paper starts from the research background,research significance and the present situations both home and abroad,takes the G Real Estate Company as the research object,uses normative analysis method,case analysis method,field research method,comparative research method,quantitative and qualitative analysis methods,demonstrates the legitimacy of tax planning based on systematic study of the tax planning theory.And then demonstrates the necessity and feasibility of tax planning of real estate company bases on real estate industry’s present status,tax burden situations and combined current tax laws and regulations.Finally,the current tax planning status of G Real Estate Company and its existing problems and reasons are analyzed,the countermeasures are then given to G Real Estate Company bases on the above mentioned analysis and the tax categories and different stages.The article not only solves the problem of construction of tax planning system of G Real Estate Company,but also has important reference value and guidance meaning for medium and small-sized real estate companies,moreover,it has certain reference value to improve tax bureau’s taxation issues and to help to improve the tax law as well.