A Case Study Of HT Real Estate Company's Value-added Tax Planning

In recent years,China's tax system has been gradually improved,especially the regulation of value-added tax has gradually moved towards the rule of law.The development of real estate enterprises themselves is subject to complex and changeable environment constraints,especially for small and medium-sized real estate enterprises,their own capital reserves,Base,business scale and so on are far inferior to those of large real estate enterprises It is especially important to seek the right way to survive in the fierce competition environment.Tax Planning has the functions of reducing the tax payment cost,reducing the tax burden and enhancing the turnover ability of enterprises.value-added tax also accounts for a relatively high proportion of the tax burden of real estate enterprises Therefore,small and medium-sized real estate enterprises on the value-added tax for scientific and reasonable planning is the inevitable requirement for development.This article chooses HT company as the research object,HT company is a small and medium-sized real estate enterprise,its development has far exceeded the same kind of enterprise since its establishment,which is closely related to its effective value-added tax planning.This paper first through the literature search method of Tax Planning and value-added tax planning related to the collection of theory,study,for this study to lay a solid theoretical foundation.By using the method of on-the-spot investigation,we have a macro understanding of HT company's financial situation,tax payment situation,tax planning situation,and the overall thinking of HT company's planning,etc.This paper specifically analyzes the cases of the company's value-added tax planning,and sums up and sorts out the replicable experiences of the company's value-added tax planning which can arouse the attention of the same type of enterprises,there are mainly good at sorting out the relevant policies and update planning ideas;leadership to lead by example to re-planning;finance as the center of multi-sectoral cooperation;value-added tax planning to form a regular work;the establishment of a tax management specialized agencies;Value-added tax business planning before accounting processing;the management of Invoices in an important position;take into account both information transparency and overall economic benefits,pay attention to the planning of the cost minimization,to really reduce the tax burden;at the same time,on the basis of the existing VATplanning scheme and the characteristics of the VAT business of HT company,this paper puts forward several suggestions for improvement,including constructing a set of reasonable and effective risk early warning control;In the mechanism of multi-sector collaboration,we should strengthen the communication between business departments and financial departments to promote financial integration,and strengthen the communication with tax authorities to listen to more opinions to avoid improper planning.It is expected to arouse the attention of small and medium-sized real estate enterprises to the tax planning of value-added tax,and provide impetus for HT company to further develop the tax planning with business planning as the core Hope that HT company can more objective view of their VAT tax planning work,continue to develop,become more similar enterprises to learn the case of enterprises.