Research On Tax Planning Of Real Estate Enterprise After "Replacing Business Tax With Value-added Tax"

The real estate industry is an important part of China’s national economy,and because of the long industrial chain,the healthy development of the real estate industry is also related to the development of many industries in the upper and lower reaches,and the real estate industry plays an important role in the economy of our country.In recent years,in order to suppress the real estate bubble,the government regulates the real estate industry by means of a series of means,such as land,finance,price,tax and so on.The profits of the industry are squeezed.Recent years,the competition in the industry is becoming increasingly fierce.How to maintain a relative advantage in the fierce market competition has become an urgent problem facing the real estate enterprises.The real estate industry also faces higher tax burden.In May 1,2016,policy of "Replacing business tax with value-added tax" was carried out in an all-round way.As the last batch of the policy of "Replacing business tax with value-added tax",the real estate industry ushered in the era of value-added tax.whether Real estate enterprises can make use of the policy of "Replacing business tax with value-added tax" to reduce tax burden also depends on whether enterprises can make full use of tax policies,carry out scientific and rational tax planning,and control tax expenditures.There are more than ten kinds of taxes involved in the real estate industry,of which value-added tax,land value-added tax and enterprise income tax are the three big mountains on the real estate enterprises.Therefore,this paper focuses on the analysis of three major taxes.After explaining the concept,goal and principle of tax planning,this paper analyzes the main tax planning strategy of real estate development enterprises,analyzes the tax planning strategy of value-added tax,land value-added tax and enterprise income tax.Then takes the old project A and new project B developed by Z company as an example,combines the actual situation of Z company and related tax policies,designed a tax planning plan.Finally,it puts forward some suggestions on the tax planning of Z company,including strengthening tax planning awareness,strengthening invoice management,using discount sales promotion strategy,accounting for ordinary housing and other development products separately,increasing the hardcover room,adopting the development mode of installment development and exchanging house,in order to help Z company reduce tax burden and reduce tax revenue.Risk,and provide reference and reference for other real estate enterprises to promote the long-term healthy development of real estate enterprises.