H Real Estate Enterprise Tax Planning Research

The development of the real estate industry is closely related to the life of the residents.The rapid rise of the industry is the original driving force for the rapid development of the market economy and an important pillar for the vigorous development of other related industries.In the past,after experiencing two “golden development periods of ten years”,the real estate industry was affected by the state's regulatory policies,and the growth rate began to slow down and economic profits were further compressed.Therefore,tax planning,reducing tax costs,increasing corporate cash flow and profits are one of the important measures for real estate financial management activities,and also a necessary condition for enterprises to continue to grow and develop.However,there are many development processes in the real estate industry,and the business is relatively complicated.Except for consumption taxes and customs duties,almost all taxes are involved,and the tax burden is too heavy in horizontal and vertical comparisons.Under the background of the macro-control and tax policy changes,the tax planning of the real estate industry is particularly important.Tax planning can reduce the tax cost of enterprises,increase the competitiveness of the industry,prevent possible tax risks,and improve enterprises.The awareness of tax planning changes the status quo of tax planning in the industry,and promotes the restructuring of business structure and resource allocation in the real estate industry.Judging from the research status of tax planning,at present,China has increased the research depth of tax planning in the real estate industry.However,the professionalism of tax planning research in western developed countries is not high.At present,scholars' research methods are mostly qualitative analysis,and the breadth of research on tax planning needs to be further strengthened.For H real estate companies,its business includes many links,each part involves complex tax payment,and tax planning methods are diverse,and the tax environment and policies it faces are constantly changing.Therefore,the company's tax planning work should not only be based on the relevant theoretical basis,but also based on the characteristics of the enterprise project itself,the overall design of the project plan for the characteristics of the project,in order to play the practical role of tax planning.The research methods of this paper mainly include literature review method,empirical analysis method and comparative analysis method.This paper first expounds the theoretical knowledge of tax planning.Based on these theories,this paper combines thecurrent status of industry development,the status of tax planning and the operating characteristics of enterprises to conduct tax planning research.There are five main links in the process of H company development,namely,the preparatory part,the development link,the sales link,the retaining link and the liquidation link.The article takes H real estate company as an example,in the context of new policies such as “camp reform”.The process of designing the scheme of tax planning in each stage is discussed in detail,and relevant policy recommendations are given for the problems of H real estate companies,and the important conclusions of H company tax planning are drawn.Through this research,I hope to enrich the tax planning theory system,hoping to provide some help to H company's tax planning and its program design.