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The Tax Planning Research Of C Real Estate Company In The Background Of Change Business Tax Into Value-added Tax

Posted on:2020-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:S J PengFull Text:PDF
GTID:2439330602471873Subject:Business administration
Abstract/Summary:PDF Full Text Request
In recent years,China's real estate industry has entered a stage of rapid development,becoming an important driving industry for the national economy,and at the same time profoundly affecting the living standards of our people.With the further deepening of the reform of China's taxation system: the comprehensive“business reform” in 2016,the VAT rate reduction in 2018,and the “tax reduction and fee reduction” in 2019,the development of China's real estate industry has been greatly affected at the taxation level.Taxation cost is an important part of the operating cost of real estate enterprises.Reasonable tax planning can effectively reduce the operating costs of enterprises,thereby improving corporate profits and enhancing the competitiveness of enterprises.Therefore,it is necessary to study the tax planning of real estate enterprises.This paper first combs the relevant theories of real estate tax planning after "camp reform increase",analyzes the feasibility of the implementation of real estate enterprise tax planning after "camp reform increase",and then expounds the main strategies and concrete methods of C real estate company tax planning.The full text consists of six chapters,first of all,through the detailed interpretation of the "camp reform and increase" policy,briefly describes the related concepts and theories of tax planning;establishes the theoretical basis of the development of the real estate industry and the analysis of the tax burden;then,through literature collection,investigation and interview,data analysis and other methods to briefly describe the current situation of tax planning in the real estate industry,put forward the problems faced at the present stage,mainly enterprises There is a general lack of awareness of tax planning,lack of relevant professionals,and the high risk of tax related planning.Then,on the basis of understanding the basic situation and tax burden of C premises company,it involves designing tax planning scheme according to the specific project situation,designing the specific planning scheme from the four stages of preliminary preparation,construction and development,sales and retention,and showing the expected effect of the planning plan.Finally,it is put forward that the prevention of tax-related risks should be strengthened in the process of planning,and a series of measures,such as strengthening the training of professional knowledge and in-depth communication with tax authorities,should be taken to ensure the smooth progress of tax planning of C real estate company.The article is committed to the adoption of tax planning To help C real estate company implement tax planning,reduce corporate tax burden,obtain profit after tax saving,and promote enterprise development.
Keywords/Search Tags:The real estate industry, "Business Tax Replaced with VAT", The tax planning
PDF Full Text Request
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