Research On Tax Planning Of FL Real Estate Company

Tax planning is a kind of tax-saving behavior carried out by tax payers according to tax laws and regulations.The development of enterprise tax planning can effectively improve the time value of enterprise operating funds,improve the level of enterprise financial management,enhance the comprehensive strength of enterprises,effectively reduce the tax cost of enterprises,and achieve the goal of maximizing enterprise profits and long-term development.The real estate industry has always been considered as a high tax-bearing industry,whose tax burden can account for up to 25% of business income,which is an important operating cost of real estate enterprises,closely related to enterprise profits and an important source of government revenue.It involves more than ten kinds of taxes,which are closely related and complex.Reasonable,scientific and effective control of tax expenditure can not only help but also help to control tax expenditure.Enough to reduce the tax burden of enterprises,promote enterprises to achieve profit maximization business objectives,but also to promote the improvement of the national tax system;so the real estate industry tax planning and analysis has been the focus of business financial managers.Through tax planning,it is the best choice for real estate enterprises to maximize their benefits and long-term development that tax revenue is carefully planned as an important pre-cost in decision-making arrangements and to reduce the tax burden of enterprises reasonably and legally.At present,the economic environment of the real estate industry is undergoing rapid and tremendous changes.The state’s regulation and control of the real estate industry is constantly increasing,and there are adjustments in tax,interest rate,purchase restriction and other aspects."Supply-side reform" emphasizes the dissolution of real estate inventory and actively promotes the sustained and stable development of the real estate market;"business-to-business increase" makes the real estate industry involve changes in taxes and tax rates;deepening the reform of value-added tax is also being carried out at the same time,and the tax rates of value-added tax are constantly adjusted;therefore,the tax planning and analysis of the real estate industry is also facing a new situation.According to the latest tax policy and the actual situation of FL Real Estate Company,this paper will design a timeliness tax planning plan for FL Real Estate Company,so as to achieve the goal of reducing the company’s tax cost,maximizing the company’s profits and long-term development.This paper mainly uses case analysis,comparative analysis,theory and practice to design tax planning plan and risk countermeasures for FL Real Estate Company.The article is divided into five parts: the first part is the introduction,mainly introducing the research background and significance,research content and methods,research innovation and deficiencies;the second part is the first chapter,mainly introducing the general situation of FL real estate company,including the basic situation,financial situation and tax-related situation;the third part is the second chapter,the third chapter and the fourth chapter,mainly introducing the selected value-added tax,land increase.Through the comparison of tax burden and profit among the three tax schemes,the author chooses the best tax payment scheme for FL real estate company.The fourth part is Chapter 5 and chapter 6,which mainly introduces the risk,risk causes and preventive measures of tax planning scheme.The fifth part is the reference and thanks.