The Study Of Tax Planning For A Real Estate Company

With the rapid development of the reform and opening-up policy,in the next 20 years,with the growth and downturn of real estate investment,the state is also introducing a series of stimulus or restraint policies to ensure the steady growth of the real estate industry.The real estate industry does not exist independently of other industries,on the contrary,it is closely related to upstream and downstream industries,involving dozens of industries such as finance,construction,furniture,decoration and decoration.It has increasingly developed into a pillar industry of the national economy,which plays an indelible role in expanding domestic demand,stimulating consumption and stimulating the development of upstream and downstream industries.Housing enterprises have a long development cycle and complex business,involving many links and various taxes.Ten links and taxes from project establishment,planning and design to project construction,sales to project liquidation provide a certain space for tax planning.Through reading the vast literature,this paper lays a theoretical foundation and methodological support for the formulation of A Real Estate Company’s planning plan.Qualitative analysis of the enterprise’s tax characteristics in various stages of operation,the use of tables,quantitative models to seek the company’s production and operation of various stages of tax planning programs.Combining with specific cases,the plan is applied to the project of area B in XX District of A housing enterprise.By comparing the tax burden or profit before and after the plan,we can intuitively feel the profit brought by tax planning.This paper mainly studies how to make tax planning for A real estate enterprises,so as to reduce the tax burden rate higher than that of industry leading enterprises,increase the profits of enterprises,and achieve theobjectives of enterprises.A real estate enterprise is a small and medium-sized Housing Enterprise in Taiyuan City.Reducing tax burden rate is one of the important means to maximize the value of the enterprise.Firstly,through the analysis of the tax burden of A Real Estate Company,we can find out the problems in the operation process.Secondly,according to the current situation of A real estate enterprises,the principles and ideas of plan design are determined,and the plan design is carried out from the four stages of pre-preparation,project development,product sales and product holding.Thirdly,the planning scheme is applied to the project of district B in XX District of A housing enterprise to evaluate the tax burden and profit before and after planning.Finally,in order to ensure the smooth implementation of the plan in A real estate enterprises,specific measures are put forward for the operation process of A real estate enterprises.This paper focuses on tax planning and design in four links:pre-preparation,project development,product sales and holding.Every stage of operation involves preferential tax policies or non-unique accounting methods.Starting from the whole,we should select the scheme from the overall perspective and forward-looking,and achieve greater profits under the circumstances of abiding by laws and regulations.Specifically,in the early stage of preparation,we should plan the selection of financing methods and interest deduction methods.In the process of project development,plan the signing of construction contract,the increase of cost of new building and supporting facilities and the transfer of cost.In the process of product sales,we plan for the determination of sales price,the decomposition of sales revenue and the establishment of independent management company.In the stage of product holding,we plan the disposal methods of houses and the establishment of lease contracts,so as to reduce the tax burden of enterprises.By applying the plan to specific projects,it proves that the plan achieves the expected effect,reduces thetax burden for enterprises and increases economic value.And the safeguard measures for A real estate enterprise also reduce the risk for the enterprise’s follow-up tax planning,and enhance the possibility of successful implementation.