Research On Tax Planning Of Real Estate Companies

The real estate industry is an important part of the tertiary industry,a basic and pillar industry of the national economy,and occupies an important position in the pattern of the national economy.The real estate industry plays an obvious role in promoting the development of local economy,especially in less developed areas.The real estate industry even contributes more tax revenue than the sum of the secondary industry and contributes a lot to the local tax revenue.Many developing regions gradually rely on the development of real estate industry.After experiencing a period of excessive profits,the real estate industry now tends to be stable.This is closely related to the real estate business environment.On the one hand,in order to avoid the risk of real estate bubble,the government constantly strengthens industrial regulation to curb the rapid rise of housing prices,and the real estate industry has no special preferential policies.On the other hand,the development of local economy is inseparable from the prosperity of real estate industry,which is still the key tax source enterprises for local governments to attract investment.The two-child policy will further stimulate the demand of the real estate market and prevent the real estate industry from shrinking.For a long time to come,the fundamental and pillar position of the real estate industry will remain unshakable.With the continuous strengthening of real estate regulatory policies,the concept of "housing not speculation" firmly established,high housing prices have been effectively contained.The real estate industry's material purchase cost and administrative expense keep rising,and the cost profit rate keeps declining,which has hit the enthusiasm of enterprises to carry out business activities.The enterprise's tax compliance degree and tax satisfaction are both low,and the enterprise's financial and tax business is not standardized has become a problem that troubles the tax department.Many enterprises seek to reduce the tax burden through tax planning.At the same time,the market competition is becoming increasingly fierce.At present,the level of accounting management in China's real estate industry is generally not high,many real estate enterprises do not have the correct awareness of tax planning,and many financial personnel do not have clear tax knowledge and skills.Most of the real estate companies are general taxpayers,in the economic period for tax planning is very necessary.Tax planning can enhance the enterprise's awareness of paying tax in accordance with the law,reduce the tax burden,is an important part of the enterprise to strengthen financial management,standardize financial work,help to achieve the maximization of enterprise profits,enhance the competitiveness of enterprises.On the basis of previous studies,this paper sorts out the theories,principles and methods of tax planning,and understands the general theories,principles and methods.Besides,it also makes a careful analysis of the general situation of tax categories and industries required by real estate owners and the data of China tax yearbook.By studying the average level of the industry,enterprises can grasp their own position in the industry and the market,which has certain reference value for enterprises to make plans.In tax planning strategic management theory,this paper focuses on how to use tax planning as the breakthrough point reduce operating costs,enterprise management from the perspective of strategic management analysis of tax planning of real estate industry,the necessity and the feasibility study,improve the level of financial management,from the construction organization design,mechanism and ability to improve a few latitude such as constructing efficient mechanism of tax planning,put forward Suggestions of practical value.