Study On Tax Planning Of H Real Estate Company

Tax is very important for any enterprise.On the one hand,paying tax according to law is the obligation of every enterprise.Tax evasion will make the enterprise face great policy risks.On the other hand,reasonable tax planning can effectively reduce the operating costs of enterprises,thus greatly improving the profitability of enterprises.As an important part of China's economy,the real estate industry has many kinds of complex business and heavy tax burden.In the industry environment of macro-control and tax system reform,it is increasingly important to study the tax planning of the real estate industry.For real estate enterprises,tax planning can reduce the tax burden of enterprises,increase the profits of enterprises,improve the level of financial management of enterprises,prevent tax risks,and promote the resource allocation and business structure adjustment of the real estate industry.Based on the research background and significance,literature review and research methods,this paper analyzes the relevant theories of tax planning,and summarizes the characteristics and methods of tax planning of real estate enterprises.After a comprehensive analysis of H real estate enterprise's tax situation,in view of H real estate company's tax burden status and tax planning problems,combined with the characteristics of H real estate company's operation,considering the main taxes involved in each development process,this paper designs the specific scheme of tax planning implementation,and selects the appropriate scheme to apply to h real estate company's development projects.It focuses on the comparative analysis of the tax burden changes before and after the planning of value-added tax,land value-added tax and enterprise income tax,and tests the success of the planning scheme on the principle of maximizing after tax profits.Finally,considering the risk factors of tax planning,this paper puts forward four risk prevention measures: standardizing accounting and improving financial management,attaching importance to department communication and financial personnel construction,strengthening contract supervision and control of tax risk,and strengthening communication and coordination with tax authorities,so as to increase the feasibility of the plan.