A Research On Tax Planning For J Real Estate Company

In 2016 the real estate market booms,but it's not an easy topic for China's real estate enterprises.The market heats up and the land market performs more radical.With the state regulation of the real estate industry upgrade,it aggravates difficulties in finance.As a result,real estate enterprises bear much more cost of capital.How to reduce the cost effectively needs every real estate enterprise to think about actively.Other costs such as land,construction,artificial are restricted by objective factors,so they are difficult to reduce.But through reasonable planning the enterprise can reduce the tax cost effectively.This paper takes the J company as the research object,to design the tax planning.Firstly,the meaning and characteristics,basic principles and methods of tax planning are introduced.Secondly,the paper summarizes the characteristics and basic process of real estate enterprises,and the particularity of the tax planning is summed up.In order to deepen the understanding of the company,the paper describes the basic situation,organization structure,financial situation and the tax situation in recent years.Then,considering the J company's development situation,the degree of market competition,and the tax situation,the necessity of tax planning for J company is pointed out.Thirdly,according to the specific situation of the company and local tax policy,the paper focuses on value added tax,land value added tax and corporate income tax to take the tax planning.And the tax planning space and operation method are analyzed.Finally,arrive at a conclusion,J company's tax planning should focus on value added tax,land value added tax and corporate income tax.And it can reduce the tax burden of J company through tax planning.In addition,it should pay attention to the company's comprehensive and in-depth understanding when takes a tax planning.Then according to the specific circumstances of the company to develop plans.Tax planning should always be within the scope permitted by the tax laws and regulations.Furthermore,different taxes can take various planning means.Thus,tax planning can not only reduce the burden of enterprises,but also can regulate the daily management of enterprises.It is favorable to the long-term development of enterprises.