Case Analysis Of Tax Planning For Commercial Real Estate Companies

Under the background of shrinking profit margin in traditional real estate market,commercial real estate has become a new outlet for the transformation of Housing enterprises in view of its high stability relative to other industries and low impact of economic cycle,and commercial real estate is a relatively familiar field,which is also helpful to the transformation and upgrading of China's economic structure.At present,commercial real estate has also been strongly supported by the state.With the gradual advancement of urbanization strategy in China,commercial real estate will enter the fast lane of development,and the market will enter the golden stage of rational development.However,China's commercial real estate enterprises are faced with more than a dozen taxes.The high tax burden of commercial real estate projects has greatly weakened the profitability of commercial real estate projects,and has formed an important obstacle in the process of transformation of traditional real estate enterprises.However,at present,the state's tax planning for the real estate industry is still focused on the traditional residential real estate market,and less on the commercial real estate field which is growing and showing strong potential.With the maturity of market operation and the gradual perfection of tax laws and regulations,commercial real estate enterprises need to explore a complete set of tax planning ideas and programs in accordance with their operating characteristics and current tax system.In this paper,the reason why M company is chosen for tax planning analysis of commercial real estate enterprises is that after more than 20 years of operation,the company has formed an organizational structure with investment,transformation,operation and withdrawal of commercial real estate as the main line.The property it operates belongs to a comprehensive business entity,which is typical and representative.This paper is devoted to the study of tax planning of commercial real estate enterprises.On the basis of summarizing the theory of tax planning and the research results of relevant literature on tax planning of commercial real estate,it briefly expounds the development status,characteristics,business model and tax-related legal system of commercial real estate industry.By using comparative analysis and case analysis,M company is taken as an example to illustrate M business from different angles.The necessity of tax planning for real estate companies.At the same time,combined with the new policy of "business to increase" and M company's current business focus,the business planning of commercial real estate enterprises after "business to increase" is highlighted,which mainly involves five aspects of tax planning,including the organizational form of project company,material procurement,investment real estate rental,rental income conversion and promotion activities.At the same time,in order to ensure the feasibility of tax planning plan,in view of the risks involved in the tax planning process of M company,specific preventive measures are put forward,in order to better achieve the goal of tax planning.