Research On Tax Planning Of Real Estate Enterprises Under The Background Of VAT Reform

As an important growth point of the national economy,the real estate industry is an important part of the rapid development of China's economy.In the 2019 Government Work Report,it was clearly pointed out that the reform of VALUE-ADDED tax(VAT)should be deepened,and the tax and social security payment burden of enterprises should be reduced by nearly 2 trillion yuan.VAT is the core content of tax reduction and fee reduction.As the pillar industry of the national economy,the real estate enterprise has an inseparable relationship between its tax cost and its operating cost.Objectively speaking,China's real estate enterprise tax planning research started relatively late,on the one hand,the real estate enterprise tax planning,on the one hand,can reduce the cost of enterprise tax,increase corporate profits,on the other hand can enhance the comprehensive competitiveness of enterprises,help enterprises faster and better development.This article selects the J in a relatively well-known real estate companies-T real estate company as the research object,by applying the method of literature review,first,from two aspects of theory and practice of domestic and foreign literature systematically comb,on this basis,through the case analysis of T real estate company's financial situation,such as tax situation analysis,find out problems in T company's tax planning.Because T real estate company project link is more,different links involved in tax also is not the same,at the same time,the method of tax planning are diverse,so requires a real estate company in the tax planning scheme design requires the related theory and combined with the specific project enterprise of laws and regulations to carry out scientific tax planning design.To make up for the inadequacy of T company tax planning status,enable it to better and faster development,according to the real estate project development process,the T company from preparation,development and sales of the three stages of T real estate company developed detailed tax planning scheme,and through the application of solutions to specific projects to validate the scheme is feasible.Finally,in order to ensure the smooth implementation of the security planning scheme in T real estate company,corresponding safeguard measures are proposed for the operation process of T real estate company.It is hoped that through the analysis of tax planning of T real estate company,the practical experience of tax planning of real estate enterprises in China can be enriched,and some new ideas can be provided for relevant real estate enterprises in tax planning,so as to better help real estate enterprises to reduce tax costs and improve earnings.