Research On Tax Planning Of Hainan LD Real Estate Development Co.,Ltd

Since the reform and opening up 40 years ago,the real estate industry has gradually become the pillar industry of the national economy from scratch,from small to large,contributing a lot of income to governments at all levels,and playing a decisive role in promoting the sustained economic growth of our country.In recent years,the central and local governments have adhered to the orientation that "houses are used for living,not for speculation",continued to carry out macro-control,and successively introduced policies such as purchase and loan restriction,price restriction and sale restriction.In April 2018,Hainan implemented a global purchase restriction,demonstrating its determination to real estate.In recent years,the central and local governments have adhered to the orientation that "houses are used for living,not for speculation",continued to carry out macro-control,and successively introduced policies such as purchase and loan restriction,price restriction and sale restriction.In April 2018,Hainan implemented a global purchase restriction,demonstrating its determination to real estate.The real estate industry farewell to the high-growth,high-profit normal,increasingly mature,housing prices tend to be stable.At the same time,China has accelerated the pace of fiscal and taxation system reform,implemented major tax system reforms such as"business-to-increase" and "consolidation of national and local taxes".During the transitional period,tax policies are complex and changeable,which gives real estate companies a lot of tax planning space.Faced with the new situation,Hainan Real Estate Company pays more and more attention to cost and expenses,actively carries out tax planning,evades tax risks,reduces the overall tax burden of the company,and takes a new attitude and takes part in the construction of Hainan Free Trade Pilot Area and Free Trade Port with Chinese characteristics.This paper takes Hainan LD Real Estate Development Co.,Ltd.as the research object,mainly adopts the methods of literature research,case analysis and comparative analysis.Firstly,it introduces the background and significance of tax planning research,carefully combs and summarizes the research status of tax planning at home and abroad,and expounds the connotation and basic methods of tax planning.Secondly,it analyses the basic situation of Hainan LD Real Estate Development Co.,Ltd.and the real estate development project,points out the existing problems in the company's tax planning,designs the tax planning plan from the pre-preparation,development and construction,product sales,holding and disposal stages,carries out comparative analysis,summarizes the effect of tax planning,and clarifies the safeguard measures of tax planning.Finally,the specific ideas of tax planning for real estate companies are put forward.