Research On Tax Planning Of Real Estate Enterprises

The real estate industry is an important part of China's economic system,which has driven the rapid growth of China's economy and increased the state's fiscal revenue.However,the tax types of real estate enterprises are complicated,the taxation costs are rising year by year,and the tax burden is heavy.And since May 1,2016,the business tax was completely replaced by the value-added tax.The three major tax types of real estate enterprises have changed from business tax,land value-added tax and corporate income tax to value-added tax,land value-added tax and corporate income tax,which also leads to changes in tax accounting factors,including tax rate,tax basis and tax payment methods,for example,which provide a huge space for real estate enterprises to implement tax planning.Nowadays,the government has made more and more efforts to regulate and control the real estate industry,and the competition among real estate enterprises has become more and more fierce.Real estate enterprises are facing great challenges.All enterprises are exploring ways to reduce tax burden,increase after-tax income and improve the competitiveness of enterprises in the market.Therefore,tax planning is particularly important for real estate enterprises.This paper takes real estate enterprises as the research object,mainly adopts literature analysis method,comparative analysis method and case analysis method,combined with the results of domestic and foreign literature research.Firstly,it analyzes the tax burden of real estate enterprises,and discusses the current situation and existing problems of real estate enterprises' tax planning.The corresponding tax planning proposals for the main tax categories of real estate enterprises are currently proposed,including value-added tax,land value-added tax,enterprise income tax and other taxes.Secondly,Y real estate company is used as a case study object,then introduce the general situation of Y real estate company and analyze the tax burden level and tax planning status of Y real estate company.Finally,the specific tax planning schemes are designed for the three major taxes of Y real estste company,including value-added tax,land value-added tax and corporate income tax,and a series of safeguard measures are proposed for real estate enterprises to implement tax planning,with a view to providing reference for tax planning of the whole real estate industry and providing effective help for real estate enterprises to reduce tax pressure.Through the research of this paper,we can know that the main tax categories of real estate enterprises,such as VAT,land VAT and corporate income tax,have great tax planning space.Tax planning for the main tax categories can not only reduce the tax cost of real estate enterprises,but also increase the after-tax income of enterprises,and promote the healthy,stable and long-term development of real estate enterprises.Therefore,this paper focuses on the implementation of tax planning for the main tax categories of real estate enterprises to reduce the amount of tax payable,so as to control the cost of real estate enterprises and achieve the goal of maximizing the economic benefits of enterprises.