Research On Tax Planning Of HH Real Estate Development Company

With the constant development of the economy in our country and the continuous improvement of personal compliance in national tax,the way for saving tax cost converts into "reasonable tax avoidance" from "tax evasion",and more focus has been put on the tax planning.Since the pillar industry is a supporting industry in national economy,tightly connected with the life of the public and the trend for local government to increase fiscal revenue by selling land becomes intensified,the importance of the real estate industry tells it own tale.From the aspect of the cost,the development period of estate industry takes a long time with huge amount of the investment involved,and also the risk coefficient of the whole project is relatively high.As the tax of real estate enterprises covers a lot of ground(from the beginning of the project to the end of the closure,a total of more than ten taxes involves),the burden tax will inevitably increase the cost of real estate enterprises,affect corporate profits,and is not conducive to improving the competitiveness of enterprises.Since the comprehensive implementation of the reform in 2016,it has been clarified that the tax increase rate for the construction industry and the real estate industry is 11%,and the national and local taxes will be merged by 2018.This paper starts from the concept of tax planning,combines with the detailed financial data of HH Real Estate Company,analyzes the tax situation and problems existed from the beginning of the construction to the completion of sales with the method of theory and case,.It mainly carries on the tax planning for each tax category involved in the development,construction link,the transaction link and the retention link,and by comparing the different planning methods and the difference of tax burden formed before and after the planning,we can provide important tax planning plans to companies.As real estate enterprises have a large space for tax planning.Through rational and scientific tax planning programs,real estate enterprises can be provided with reliable reference and guidelines for tax planning activities,thereby standardizing their financial management activities and improving their accounting and accounting levels.It can furtherly reduce the bad motivation of enterprises to commit tax evasion.This is greatly significant to improving the competitiveness and long-term development of different enterprises.