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Research On Tax Planning Of GD Real Estate Company

Posted on:2020-03-11Degree:MasterType:Thesis
Country:ChinaCandidate:L FengFull Text:PDF
GTID:2439330572996485Subject:Accounting
Abstract/Summary:PDF Full Text Request
The real estate industry is our pillar industry,with the development of the economy and the change of ideas,it has also produced the concept that the house is not lived.In order to alleviate the burden on the people and avoid over-reliance on the real estate industry,the state has also adopted a series of regulation and price-limiting measures in response to the trend,which has played a certain role in regulating the overheating of real estate.The real estate industry not only involves a number of taxes,but with the May 1,2016,the real estate industry and the construction industry all fall into the category of “reform of the camp”.The new tax policy has been fully implemented for more than two years.There are many companies in the “new field” of value-added tax,lack of transition and post-system planning.Therefore,combined with the internal and external environment of the industry,if tax planning can be used reasonably,the tax burden of real estate enterprises can be reduced to a certain extent,and the company's profit level can be improved.This paper selects a typical small real estate enterprise Zhangjiakou City GD Real Estate Company.GD Real Estate Company has certain tax planning awareness during the operation process,but the financial planning staff's tax planning ability is limited,and the enterprise lacks systematic analysis of tax planning design..This paper proposes effective rectification measures for the problems existing in its tax-related business activities,and proposes a tax planning scheme suitable for it to achieve the purpose of reducing tax costs.This paper first expounds the theoretical basis of research,including the basic meaning and theory of tax planning.On this basis,from the financial status,tax burden level and tax planning status of GD company,the tax status of GD real estate company is evaluated and analyzed.Then,based on the purpose of reasonable planning,according to the analyzed problems,the corresponding tax planning proposals are proposed based on value-added tax,land value-added tax,corporate income tax and other small taxes.Finally,it introduces the relevant safeguard measures that the GD real estate company's tax planning plan needs to pay attention to in the implementation,in order to achieve the purpose of reducing the tax cost.And draw the corresponding conclusions,GD real estate company does have some entry points for tax planning,in accordance with the principle of cost-effectiveness and legality,to reduce the company's tax-related costs as the basic goal,combined with the common methods of tax planning can help GD real estate companies in To some extent,reduce the tax burden.It is hoped that through the analysis of the tax planning problem of GD real estate company,it will provide a new idea for the tax planning practice of other real estate enterprises,thus helping real estate enterprises to effectively reduce the tax cost.
Keywords/Search Tags:real estate company, tax planning, value added tax, land value added tax, corporate income tax
PDF Full Text Request
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