Under The Background Of "Replacing BT With VAT" Tax Planning Analysis For The Real Estate Enterprise

Since May 2016,the new policy of camp reform has been put into practice in all walks of life.Over the past two decades,the national policy has been to the real estate industry as a pillar industry of national economic development,whether for small families or for the entire country's economy plays a vital role.Therefore,using the relevant theory of tax planning,real estate enterprises can find out the inappropriateness of their business behavior in advance,plan early,prevent early and reduce the negative impact of "business to increase",so as to reduce the tax burden,improve profitability,maximize the profits of enterprises as far as possible,and avoid the tax-related risks of enterprises.This paper combs and discusses the existing research on "business-to-increase" and tax planning from the relevant theoretical basis of "business-to-increase" and tax planning.On this basis,this paper summarizes the business characteristics of real estate enterprises,interprets the tax policy of real estate enterprises after "business to increase",compares the tax changes before and after "business to increase" by using comparative analysis method,and comprehensively analyses the tax-related situation of real estate enterprises.Firstly,through the analysis of the impact of "business-to-increase" on the tax burden,operating results,cash flow and financial management level of enterprises,it is pointed out that "business-to-increase" will increase the tax burden of enterprises,enhance operational capacity and expand cash flow.Using case analysis method,the financial data of D Real Estate Company is selected to design the tax planning plan.Then,from the tax point of view,the changes of business tax,value-added tax,land value-added tax and enterprise income tax after the "increase in business" are analyzed concretely,the necessity and feasibility of tax planning for D real estate under the new situation are discussed,and the scheme design is put forward.The scheme design starts with several key links of D real estate preparation stage,project construction stage,project sales and after-sale stage,and focuses on comparative analysis of tax burden changes of VAT,land VAT,enterprise income tax,etc.,which account for a large proportion before and after planning,so as to provide targeted guidance for enterprise tax planning.Secondly,it puts forward corresponding safeguard measures,such as grasping policy changes,improving accounting,strengthening communication and coordination,education and training,and establishing risk monitoring system,in order to reduce the tax risk of enterprises.Finally,it summarizes the research results of the paper,points out the limitations of the paper analysis,and clarifies the direction of improvement and perfection,so as to provide reference for future research.