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Study On Tax Planning Of RA Real Estate Development Company Based On Camp To Increase

Posted on:2020-10-28Degree:MasterType:Thesis
Country:ChinaCandidate:L L SongFull Text:PDF
GTID:2439330575959038Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
As an important part of the market,real estate development companies have the characteristics of taxation and tax burden.As an important measure to continue to deepen the reform of the tax system and further reduce the tax burden of the market,the reform of the camp is extremely far-reaching for the production and operation of real estate development companies.As an important means of reducing corporate tax burden,tax planning is consistent with the tax reform goal of the reform.Therefore,it is of great practical significance to thoroughly study the tax planning strategy under the background of the reform of the camp,and to effectively reduce the tax burden of the RA real estate development company and promote the effective implementation of the reform.The paper takes the tax planning theory and the policy of the reform of the business reform as the entry point,and discusses the tax planning strategies and risks of the RA real estate development company under the background of the reform.Firstly,the thesis sorts out and analyzes the related literatures on tax planning in the real estate industry at home and abroad,and summarizes the shortcomings and trends of the previous research.Secondly,the thesis summarizes the relevant theories,including the definition of real estate development enterprises,the main methods of tax planning,the reform process and main contents of the reform,and lays a good theoretical foundation for the in-depth study of tax planning for real estate development enterprises.Thirdly,it introduces the basic situation of RA real estate development company,and analyzes the specific tax types and tax changes involved before and after the company's reform,and specifically discusses the impact of the reform and reform on the tax and tax burden of RA real estate development company.Wait.Fourthly,it discusses the tax planning strategy of RA real estate development company under the background of the reform of the camp.It mainly combines the characteristics of RA real estate development company,and designs the target and overall framework of tax planning,focusing on the value-added tax and the VAT that has a greater impact on the reform.The three major taxes,such as surcharges,corporate income,and land value-added tax,propose specific tax planning strategies.By comparing different taxation schemes,the optimal tax planning scheme is selected to provide a reference and reference for the company to formulate and implement scientific and effective tax planning activities.Finally,it analyzes the risks ofpolicy application,tax operation,lack of talents,and business decision-making in the process of tax planning of RA real estate development company in the context of the reform of the camp,and analyzes the causes of tax planning risks.As soon as possible,familiar with the policy of reforming the business,increasing the taxation operation level of professionals,strengthening the training of tax planning talents,and establishing a tax control risk control mechanism to effectively prevent tax planning risks.Through the research of the thesis,it is hoped that the RA real estate development company will develop and implement scientific and effective tax planning activities under the background of the reform and reform,so that the tax reform and tax reduction targets can be effectively implemented under the help of tax planning.
Keywords/Search Tags:RA Real Estate Development Company, Replacing the Business Tax with VAT, Tax Planning, Risk prevention
PDF Full Text Request
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