The Study On Tax Planning Of SL Real Estate Company

With the development of market economy and the continuous improvement of modern enterprise system,the concept of to establish and perfecting the cost constraint mechanism is deeply rooted in the microscopic economic subject.The enterprises not only focus on broadening the financing,but also pay more attention to effectively control the internal and external cost.As one of the main sources of revenue,the tax revenue has the characteristics of compulsory and voluntary,and it is the inevitable operating expenses of the enterprise.How in the premise of legal compliance,effective arrangements for tax matters,to carry out tax planning,to reduce the tax cost,and to dynamic use of tax leverage,to maximize the economic benefits,,helping enterprises to achieve maximum value is an important content of modern enterprise financial management.The real estate industry of the foundation of the national economy and leading industry,has a very important role in the increase in revenue,create jobs,and the improvement the living conditions of residents,related industries and the promotion of economic development.The characteristics of the industry across the production,circulation,consumption of the three areas to determine their bear including the original business tax now value-added tax,urban construction tax,education surcharge,land value-added tax,urban land use tax,deed tax,property tax,stamp duty,enterprise income tax and other tax expenditures,especially in "replacing business tax with value-added tax(VAT)" the tax reform under the background of the real estate industry,all kinds of taxes payable have undergone tremendous changes,real estate enterprises must make full use of the existing tax laws and regulations.Comprehensive arrangements for the various tax matters,in order to effectively reduce the cost of enterprises,improve the overall competitiveness of enterprises.This article originating from the concept of tax planning,the characteristics,principle,a comprehensive analysis of "replacing business tax with value-added tax(VAT)" to the real estate business policy,with the actual case introduction of SL Real Estate Company,customizes a set of tax planning scheme.Through the analysis of the tax burden of SL Real Estate Company for nearly 5 years,this paper points out that the company should be combined with industry and its production and management features,carrys out tax planning mainly from the value-added tax,land value-added tax,corporate income tax burden of three large categories,achieve the business objective of,by reducing costs,lowerring tax expenditures,maximization the efficiency of enterprises.