| The “reform of the camp has been carried out” for nearly three years.The opportunities and challenges of the real estate industry coexist.The tax reduction and fee reduction measures faced by real estate companies are constantly increasing.The tax rate for the sale of real estate alone has been increased from the initial stage of the reform.11% fell to 10%,and on April 1,2019 it was reduced to 9%.With the gradual sale of real estate “old projects”,real estate companies can only choose the general taxation method when selling real estate.The transition period of selecting “old projects” for “simplified taxation of value-added tax” after “camp reform” has basically ended.In this paper,through the comprehensive use of comparative analysis method and literature reference method,the case study of tax planning for HN real estate company is carried out,and the status quo of tax burden change in different stages is studied.Based on the design of tax planning scheme,Investigate the company’s tax planning operations in detail.Finally,the overall evaluation of the company’s tax planning,laying a solid foundation for the development of tax planning activities in the later period.Through the case analysis of HN real estate company,this paper puts forward constructive opinions on tax planning,helps the real estate industry to deeply understand the basic theoretical content of the new tax policy,and provides a new direction for the practical application of VAT tax planning in China’s real estate industry.The real estate industry’s tax costs are constantly decreasing. |
