The Research On Tax Planning Of BL Real Estate Development Company

In recent years,China's real estate industry has gradually entered a stage of steady development,and the government's regulation of the real estate industry is increasing day by day.In this context,in order to improve their competitiveness,real estate enterprises have taken effective measures to reduce costs.For real estate enterprises,tax costs account for a large proportion of development costs,and there is a large space for reducing costs.Reasonable and effective tax planning based on tax costs is conducive to reducing costs and improving competitiveness of real estate enterprises.In Hangzhou,where BL real estate development company is located,"land transfer dual restrictions" are implemented,which not only maintain the stable and healthy development of the real estate market in Hangzhou,but also put forward higher requirements for the cost control ability of real estate enterprises.Through sorting out and calculating the relevant financial data of BL real estate development company,it is found that the tax burden level of BL real estate development company is relatively high in recent years.Therefore,it is particularly necessary to conduct an in-depth study on the tax planning of BL real estate development company.In this paper,the BL real estate development company is systematically studied according to relevant tax laws and tax planning theories by combining theory with case.First of all,on the basis of summarizing and sorting out the relevant documents of tax planning at home and abroad,the relevant theories are studied.Secondly,on the basis of understanding the basic situation and tax burden of BL real estate development company,this paper analyzes the current status of BL real estate development company's tax planning,and puts forward some deficiencies.Thirdly,based on the actual situation of BL real estate development company and the main taxes involved in BL real estate development company,this paper proposes the scheme optimization of selecting reasonable suppliers and adopting "materials supplied by party a" for value-added tax.To the land value added tax proposed to increase the fine decoration of the house,the use of interest deduction to plan the program optimization;To the enterprise income tax put forward through the company organization form and business entertainment expenses and advertising expenses,business publicity expenses deduction planning plan optimization.In the optimization scheme,the optimal scheme is selected with the goal of maximizing the after-tax income,which provides certain ideas and references for BL real estate development company to carry out tax planning activities.Fourth,take BL real estate development company YQ phase I project as a specific case to design and apply the tax planning scheme,compare the tax burden and after-tax income before and after the application of the planning scheme,and summarize and evaluate the planning effect.Finally,it proposes effective safeguard measures for BL real estate development company's tax planning.It is hoped that the study of this paper can help BL real estate development company to reduce the tax burden,improve the competitiveness of the enterprise,and provide some help for the practical experience of tax planning of real estate enterprises.