Research On Tax Planning Of YJ Real Estate Company

As a capital-intensive industry,the development of real estate industry has been concerned by all circles.For a considerable number of small and medium-sized real estate enterprises in China,both capital reserves and business scale are far less than large real estate enterprises.In the face of the increasingly strict control of the real estate industry by the government through macro-control and the fierce market competition,it is particularly critical to find a way to survive from many aspects.Increasing income and reducing expenditure has always been the only way for small and medium-sized real estate enterprises to achieve long-term development,and it is very difficult to compress internal and external operating costs only by strengthening management.Therefore,through reasonable tax planning to save tax expenditures or deferred tax point to obtain the time value of money is favored by an increasing number of small and medium-sized real estate enterprises.Based on the retrieval of many scholars at home and abroad related to tax planning theory,methods of literature study,this paper selects YJ real estate company as the research object,applying game theory,public finance theory,cost-benefit theory and other related theory to the analysis of the actual tax burden in this company,and put forward in accordance with the actual demand of the tax planning scheme design train of thought.Firstly,this paper makes a brief description of the basic operating situation and tax burden of YJ real estate company from the aspects of business structure,organizational structure and tax data of the past five years.then,according to field research,data analysis and other methods,this paper summarizes the status quo of tax payment of YJ real estate company,and pointed out the objective reasons why this company did not systematically carry out the tax planning.Furthermore,formulates YJ real estate company tax planning guidelines and goals,straighten out the tax planning ideas,and according to different features of the three main tax of value-added tax,land value-added tax,corporate income tax and add several small tax put forward specific planning plans,supplemented by various tax-related businesses in 2018 to measure the expected effect of the company’s tax planning.Finally,the specific implementation requirements and guarantee of the company’s tax planning scheme are put forward.Through the study of this paper,practical and feasible tax planning suggestions is proposed for the major taxes involved in the production and operation of YJ real estate company,in order to provide certain tax planning ideas for the company and other real estate companies,reduce the tax burden and promote the benign operation of YJ company.