| The change from business tax to value-added tax is an important measure for improving the taxation system in China.This tax reform has made the VAT taxation process more scientific and reasonable,and at the same time caused a huge change in the tax environment in which real estate companies are located.As the tax with the highest proportion of tax burden on real estate enterprises,the value-added tax will increase the value-added tax of real estate enterprises if it cannot scientifically make financial decisions to obtain sufficient deductible input tax.For small and medium-sized real estate enterprises with heavy tax burdens and large capital requirements,the increase in tax burden will increase the burden of business operations and make corporate financial decisions more difficult.As an important financial activity of enterprises,how to design a specific VAT planning plan is a problem that small and medium-sized real estate enterprises must solve after the reform.This study takes HF real estate company as the case study object,combined with HF real estate company's own business situation to analyze,and through the design of a reasonable VAT planning scheme,effectively promote the tax reduction burden of enterprises,improve the economic benefits of enterprises.First of all,this paper mainly studies HF real estate companies,focusing on the analysis of the business scope and characteristics of operation and development of small and medium-sized real estate enterprises taking HF real estate company as an example.Secondly,by analyzing the current tax payment status of real estate enterprises,it is concluded that the tax burden of real estate enterprises is on the rise after "replacing business tax with value-added tax".Combined with the impact of tax burden rise on the financial management and operation management of real estate enterprises,it is proposed that real estate enterprises need to carry out VAT planning.Thirdly,the significance of VAT planning for real estate enterprises is expounded from different aspects,and the impact of VAT planning on the operation and management of real estate enterprises is analyzed.At the same time,the objectives and general methods of VAT planning for real estate enterprises are sorted out,and the characteristics of VAT planning for real estate enterprises are summarized.Fourthly,combined with the actual situation of HF real estate company,the company profile and description in detail,through the analysis of the present situation of tax of HF real estate company in recent years,as well as scientific measurement and compared before and after the camp "change" HF real estate company's tax rate,it is concluded that HF in "camp" instead of the real estate company tax burden after policy obviously shows ascendant trend.In addition,combined with the actual business situation of HF real estate company,I designed specific value-added tax planning schemes for its project development,engineering construction,sales and later self-operation,and provided scientific guidance for HF real estate company to reasonably avoid tax and alleviate the business burden.Finally,the possible planning risks of HF real estate company's VAT planning are analyzed,and relevant improvement measures are proposed from the aspects of organization,finance,talents and environment,etc.,to reasonably ensure the smooth progress of HF real estate company's VAT planning. |
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